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GLOBAL MINIMUM TAX: CHIARIMENTI DELL'AGENZIA SULLA DICHIARAZIONE GLOBE


L?"Agenzia delle entrate ha pubblicato delle FAQ dedicate alla Dichiarazione fiscale GloBE, disponibili in un?"apposita sezione del sito istituzionale, che riguardano gli obblighi dichiarativi previsti dall?"articolo 53 del d.lgs. n. 209/2023, attuati dal decreto del MEF del 7 novembre 2025. Il sistema si inserisce nel quadro della Global Minimum Tax, volto a garantire un livello minimo di imposizione per i grandi gruppi multinazionali e nazionali di rilevanti dimensioni, in linea con le regole OCSE e la direttiva (UE) 2022/2523. Tra le FAQ pubblicate, l?"Agenzia chiarisce il rapporto tra Dichiarazione fiscale GloBE e Comunicazione Rilevante. Le informazioni contenute nei due documenti devono essere coerenti e riconciliabili, in quanto la Comunicazione Rilevante riporta già i principali dati su struttura del gruppo, regimi applicati, calcolo per giurisdizione e imposte dovute.La dichiarazione fiscale deve quindi riflettere tali informazioni, fermo restando che il software di compilazione prevede alcuni margini di tolleranza in specifici campi, anche per effetto della conversione in euro dei valori. Le FAQ precisano inoltre che le opzioni GloBE, incluse quelle relative ai regimi transitori CbCR e al QDMTT Safe Harbour, devono essere esercitate nella Comunicazione Rilevante, mentre la dichiarazione recepisce i relativi effetti secondo le regole del modello. 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
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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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