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TITOLARI DI PENSIONE ESTERA: IMPOSTA SOSTITUTIVA ANCHE PER I REDDITI DA LIQUIDAZIONE


Con Risposta n. 292 del 21 novembre l'Agenzia delle Entrate ha affrontato il caso di un contribuente fiscalmente residente in Francia, che dal 1° gennaio 2025 percepisce una pensione estera e che intende trasferirsi nel 2026 in un Comune del Mezzogiorno con meno di 20.000 abitanti per svolgere attività di lavoro autonomo o d?"impresa. Il contribuente prevede inoltre di liquidare alcune società estere da lui partecipate, le quali non possiedono beni o redditi collegati all?"Italia. Avendo intenzione di optare per il regime dell?"imposta sostitutiva dell'IRPEF, previsto per i pensionati esteri (art. 24-ter TUIR), chiede se nel regime possano rientrare anche gli eventuali avanzi di liquidazione derivanti dallo scioglimento delle società estere. Dopo un'analisi del quadro normativo e di prassi l'Agenzia ha chiarito che il reddito derivante dalla liquidazione di una società estera è un reddito di capitale prodotto all'estero e, pertanto, rientra nell'ambito applicativo del regime opzionale di cui all'articolo 24­-ter del TUIR, quale reddito di capitale. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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