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LIQUIDAZIONE DELLA SOCIETà E IVA: NESSUN 'ANNO ZERO' PER LA DETRAZIONE


La Suprema Corte ribadisce che i costi sorti nell?"ambito di un?"attività esente restano indetraibili anche se sostenuti durante la fase liquidatoria. La Corte di cassazione, con l?"ordinanza n. 171 pubblicata il 3 gennaio 2026, ha chiarito che l?"apertura della fase di liquidazione di una società non costituisce una sorta di “punto zero” dal punto di vista fiscale. Il diritto alla detrazione Iva, infatti, non si rigenera automaticamente con la cessazione dell?"attività tipica, né la fase liquidatoria può essere utilizzata come schermo per recidere il legame tra costi sostenuti e operazioni esenti poste in essere in precedenza. Per la Corte, il principio di inerenza non dipende dal momento in cui il costo viene sostenuto, ma dal motivo per cui nasce. Se quel costo deriva da un?"attività esente svolta in passato, l?"Iva resta indetraibile anche se la fattura viene contabilizzata durante la liquidazione. Fonte: https://www.fiscooggi.it/portale/-/liquidazione-della-società-e-iva-nessun-anno-zero-per-la-detrazione
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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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