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IMPRESE ESTERE CONTROLLATE (CFC): NUOVE REGOLE SU OPZIONE, TASSAZIONE AL 15% E REVOCA


Riscritte le modalità per esercitare l?"opzione, determinare la tassazione, revocare o confermare l?"applicazione dell?"agevolazione. Con Provvedimento del 31 marzo l'Agenzia delle Entrate fornisce nuove disposizioni in materia di imprese estere controllate (CFC) ed, in particolare, definisce le modalità applicative del regime opzionale previsto ai sensi del comma 4-ter dell?"articolo 167 del TUIR, che consente di adottare una modalità semplificata di calcolo della tassazione effettiva delle società controllate estere, mediante il versamento di un importo pari al 15% dell?"utile contabile netto dell?"esercizio. Il Provvedimento definisce l?"ambito di applicazione del regime opzionale CFC e i relativi requisiti, disciplina modalità, decorrenza e durata dell?"opzione (triennale e irrevocabile prima della scadenza), chiarendo che le opzioni già esercitate restano valide. Vengono inoltre individuati i casi di cessazione dell?"opzione, i criteri di determinazione della base imponibile (utile contabile netto su cui applicare il 15%), le modalità di versamento, il trattamento fiscale degli utili distribuiti e gli effetti sul monitoraggio fiscale. Infine, si stabilisce che le nuove regole si applicano dal 1° gennaio 2024 per i soggetti c.d. "solari". 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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