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ASSEGNAZIONE DI BENI AI SOCI PER LE SOCIETà DI PERSONE IN LIQUIDAZIONE NEL 2016: I CHIARIMENTI DELLE ENTRATE


Con la Risoluzione 54/E del 2 maggio 2017 l'Agenzia delle Entrate ha specificato le modalità secondo cui le società di persone poste in liquidazione nel 2016 possono esercitare l'opzione per l'assegnazione agevolata dei beni ai soci (articolo 1, commi da 115 a 120, legge 208/2015). Nello specifico le Entrate hanno chiarito che tali società possono accedere all'assegnazione agevolata dei beni ai soci versando correttamente nei termini, tramite F24, l'imposta sostitutiva dovuta e rispettando i requisiti previsti dalla normativa di riferimento che disciplinano questo regime opzionale, senza dover indicare i dati relativi in dichiarazione. Clicca qui per accedere alla Risoluzione. Fonte: http://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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