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UTILI NON PROPORZIONALI: PER IL FISCO NON SONO SEMPRE DIVIDENDI


La distribuzione non proporzionale degli utili solleva interrogativi sulla corretta qualificazione fiscale delle somme percepite dai soci. Con Risposta ad interpello n. 90 del 31 marzo l'Agenzia delle Entrate interviene sul trattamento fiscale delle somme distribuite ai soci in caso di ripartizione non proporzionale degli utili rispetto alle quote di partecipazione dagli stessi detenute. Il caso portato all'attenzione dell'Amministrazione finanziaria riguarda una società che intende distribuire utili in misura non proporzionale per soddisfare specifiche esigenze di liquidità di uno dei soci, sulla base di una delibera assembleare adottata all'unanimità e di una previsione dello statuto societario. L?"Agenzia chiarisce che, quando la distribuzione non proporzionale è motivata da finalità diverse dalla mera ripartizione degli utili, come ad esempio il sostegno finanziario a un socio o il mantenimento degli equilibri societari, non può essere considerata integralmente come dividendo ai fini fiscali.Di conseguenza, nel caso di specie, le somme percepite dal socio che riceve una quota superiore a quella spettante sono qualificate, ai fini fiscali: come dividendi solo per la parte proporzionale alla partecipazione detenuta, tassata ai sensi dell?"art. 89 del TUIR (imponibile al 5%); come sopravvenienza attiva per la quota eccedente, imponibile integralmente ai fini IRES. 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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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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