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STUDIO DORIGHELLI

VENDITA DELL'IMMOBILE STRUMENTALE, I PROVENTI SONO UNA PLUSVALENZA


La suprema Corte conferma la legittimità del diniego espresso al rimborso Iva, fondato sulla riclassificazione di un cespite alienato, che ha portato al non superamento del test di operatività. In tema di società di comodo, ai fini del superamento del test di operatività, i proventi realizzati da una compravendita immobiliare devono essere considerati plusvalenze e non ricavi, dal momento che l'immobile stesso è stato legittimamente considerato patrimonio della società in quanto iscritto nel registro cespiti, ossia nel registro in cui vanno annotati tutti i beni acquistati dall'azienda e iscritti a bilancio fra le immobilizzazioni. Ciò, anche in considerazione del lungo termine trascorso tra l'acquisto e la vendita dell'immobile. Lo ha stabilito la Cassazione con l’ordinanza n. 27775 del 12 ottobre 2021, con cui ha rigettato il ricorso di una società confermando la legittimità del diniego espresso di rimborso Iva emesso dall’Agenzia delle entrate. Fonte: https://www.fiscooggi.it/rubrica/giurisprudenza/articolo/vendita-dellimmobile-strumentale-proventi-sono-plusvalenza
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Dove siamo

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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