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NON IMPONIBILE LA CESSIONE DI UN MARCHIO DA PARTE DI PERSONA FISICA: SENTENZA CGT TOSCANA


La Corte di Giustizia Tributaria di secondo grado della Toscana, con Sentenza n. 1000 del 15 settembre 2025, ha confermato che il corrispettivo derivante dalla cessione di un marchio effettuata da una persona fisica non è imponibile ai fini delle imposte sui redditi. Secondo i giudici, tale provento non rientra né tra i redditi d?"impresa né tra quelli di lavoro autonomo, né può essere ricondotto alle fattispecie di “redditi diversi” previste dall?"art. 67 del TUIR.Il diritto sul marchio, infatti, è liberamente trasferibile dal titolare e non richiede la contestuale cessione dell?"azienda o di un suo ramo.  Nel caso esaminato, il contribuente, socio e amministratore della società, aveva ceduto come persona fisica il 49% del marchio a una società estera. La Corte ha ritenuto che il corrispettivo fosse esclusivamente riconducibile al trasferimento del diritto di uso esclusivo del marchio e, pertanto, non assoggettabile a imposizione erariale.Con questa pronuncia, l?"appello dell?"Agenzia delle Entrate è stato integralmente rigettato. Fonte: https://www.dgt.mef.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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