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LAVORO ALL'ESTERO: I FRINGE BENEFIT RIENTRANO NELLA RETRIBUZIONE CONVENZIONALE


Stock option e performance share maturate all?"estero: quando i compensi sono già “assorbiti” nella retribuzione convenzionale e quando, invece, vanno tassati in Italia. Con Risposta n. 37 del 12 febbraio l'Agenzia delle Entrate ha chiarito il trattamento fiscale dei compensi in natura e differiti, in particolare stock option e performance share, maturati durante periodi di lavoro all?"estero nei quali il reddito di lavoro dipendente è stato determinato secondo il regime delle retribuzioni convenzionali previsto dall?"articolo 51, comma 8-bis, del TUIR. Il caso esaminato riguardava un lavoratore fiscalmente residente in Italia che, pur svolgendo attività lavorativa continuativa all?"estero per società estere, aveva mantenuto la residenza fiscale italiana e aveva beneficiato del regime delle retribuzioni convenzionali. Negli anni successivi aveva poi esercitato stock option e ricevuto azioni gratuite legate a piani di incentivazione maturati negli anni di lavoro fuori dall?"Italia. L?"Agenzia ha ribadito che, quando sussistono i requisiti per l?"applicazione delle retribuzioni convenzionali, il criterio di determinazione forfetaria del reddito assorbe anche i fringe benefit e le componenti retributive aggiuntive, come stock option e performance share, evitando una doppia tassazione analitica. Tuttavia, i fringe benefit maturati in periodi in cui il lavoratore non era ancora assoggettato al regime convenzionale restano imponibili in Italia secondo le regole ordinarie. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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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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