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I BENEFICI FISCALI PER CHI INVESTE IN START-UP INNOVATIVE PREVISTI DAL DECRETO SOSTEGNI BIS


Il Decreto "Sostegni bis" (Decreto Legge n. 73 del 25 maggio 2021), convertito nella Legge 23 luglio 2021, n. 106, prevede (art. 14) che non siano soggette a tassazione le plusvalenze realizzate da persone fisiche a seguito della cessione di partecipazioni al capitale di imprese start-up innovative, acquisite mediante sottoscrizione di capitale sociale nel periodo compreso tra il 1° giugno 2021 ed il 31 dicembre 2025 e possedute per almeno tre anni. Si tratterebbe altrimenti di plusvalenze realizzate al di fuori dell'esercizio d'impresa commerciale da tassare, in via ordinaria, nella misura del 26 %. La stessa agevolazione è prevista in caso di: plusvalenze realizzate da persone fisiche a seguito di cessione di partecipazione al capitale di piccole e medie imprese innovative, acquisite mediante sottoscrizione di capitale nel periodo compreso tra il 1° giugno 2021 ed il 31 dicembre 2025 e possedute per almeno tre anni. plusvalenze realizzate da persone fisiche a seguito di cessione di partecipazioni al capitale nelle società previste dall'articolo 5 del TUIR (escluse quelle semplici e gli enti ad esse equiparati) ed in quelle previste dall'articolo 73, comma 1, lettere a) e d) del TUIR, qualora e nella misura in cui, entro un anno dal loro conseguimento, siano reinvestite in imprese start-up innovative o in piccole e medie imprese innovative, mediante la sottoscrizione del capitale sociale entro il 31 dicembre 2025. Per l'efficacia di queste nuove disposizioni sarà necessaria l'autorizzazione della Commissione Europea, richiesta a cura del Ministero dello Sviluppo Economico.
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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:

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  • 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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