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MEF: MODALITà DI RIPORTO DELLE PERDITE FISCALI IN PRESENZA DI PROVENTI ESENTI


I contributi erogati in relazione all?"emergenza da COVID-19 non incidono sulla determinazione delle perdite fiscali riportabili ai sensi dell?"articolo 84 del TUIR.A stabilirlo il Ministero dell'economia e delle finanze (Dipartimento delle Finanze) nell'atto di indirizzo pubblicato il 22 dicembre 2025. Nel documento viene precisato che tali contributi non possono essere considerati né proventi esenti né esclusi i contributi destinati alle imprese, anche sotto forma di crediti d?"imposta, per i quali è stato appositamente stabilito dalle norme istitutive che non concorrono alla formazione del reddito d?"impresa, né della base imponibile dell?"IRAP, e che non rilevano ai fini del pro-rata di deduzione delle spese generali e degli interessi passivi (art. 61 e 109, comma 5, del TUIR). Di conseguenza, ferma restando la deduzione delle spese e gli altri componenti negativi ad essi afferenti, dunque, tali contributi non incidono sull'ammontare delle perdite fiscali riportabili, determinato ai sensi dell?"articolo 84 del TUIR. Fonte: https://www.finanze.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

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:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • 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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