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OPERAZIONI MLBO E DETRAZIONE IVA: LA SPV PUò RECUPERARE L?"IMPOSTA SUI COSTI DI TRANSAZIONE


Riconosciuta la natura “strumentale” della SPV e il relativo diritto alla detrazione IVA sui costi dell?"operazione. Con Risoluzione n. 7 del 12 febbraio l'Agenzia delle Entrate ha fornito chiarimenti in merito alla detraibilità dell?"Iva addebitata in rivalsa sui costi di transazione sostenuti da una società veicolo (“SPV”) nel contesto di operazioni di merger leveraged buy-out realizzate ai sensi dell?"articolo 2501-bis del codice civile. L?"Amministrazione finanziaria, richiamando l?"orientamento ormai consolidato della giurisprudenza unionale e nazionale, riconosce che l?"Iva assolta sui servizi funzionali all?"operazione può essere portata in detrazione dalla SPV. Tali oneri, infatti, non sono qualificabili come costi tipici di una holding meramente partecipativa, bensì come spese di investimento strettamente connesse all?"avvio dell?"attività economica che proseguirà in capo alla società risultante dalla fusione. In questo schema la società veicolo assume una funzione “prodromica” e “preparatoria” all?"esercizio dell?"attività d?"impresa successiva all?"acquisizione della target; ne deriva il riconoscimento della qualifica di soggetto passivo Iva e, conseguentemente, del diritto alla detrazione dell?"imposta relativa ai costi di advisory, consulenza e strutturazione dell?"operazione. Fonte: https://www.agenziaentrate.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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