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NESSUN ABUSO DEL DIRITTO NEL DISALLINEAMENTO TEMPORALE DEGLI INTERESSI DELLE OBBLIGAZIONI 'ONE COUPON'


Con Risposta n. 299 del 1 dicembre l'Agenzia delle Entrate si è espressa in merito al trattamento fiscale connesso all?"emissione di un prestito obbligazionario "one coupon" da parte di una società intenzionata a finanziare un articolato piano di investimenti di lungo periodo. Il prestito prevedeva un?"unica cedola al termine dei 15–20 anni di durata, con tasso composto fino al 16,5%, sottoscrivibile da soci, amministratori, dipendenti e terzi investitori. La società chiedeva se il disallineamento temporale tra latassazione degli interessi attivi in capo agli obbligazionisti, rilevante solo al momento dell?"incasso finale, e la deduzione degli interessi passivi in capo all?"emittente, imputati per competenza lungo tutta la vita del prestito, potesse configurare un abuso del diritto ai sensi dell?"art. 10-bis dello Statuto del contribuente.L?"Agenzia ha escluso l?"abusività dell?"operazione, rilevando che: il disallineamento temporale è intrinseco e fisiologico ai prestiti obbligazionari "one coupon"; non emerge alcun vantaggio fiscale indebito né per l?"emittente né per i sottoscrittori; l?"operazione è coerente con la finalità delle norme fiscali, rientrando in una normale modalità di reperimento di risorse finanziarie per investimenti strategici. Non essendoci un vantaggio fiscale indebito, l?"Agenzia non ha ritenuto necessario procedere alla verifica degli altri presupposti dell?"abuso del diritto (assenza di sostanza economica ed essenzialità del vantaggio fiscale). Fonte: https://www.agenziaentrate.gov.it
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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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