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TASSAZIONE SIIQ E SIINQ: L?"AGENZIA DELLE ENTRATE AGGIORNA IL MODELLO DI COMUNICAZIONE


Con Provvedimento del 20 ottobre 2025 l'Agenzia delle Entrate ha aggiornato il modello di comunicazione, con relative istruzioni, per il regime di tassazione delle società di investimento immobiliare quotate (SIIQ) e non quotate (SIINQ), approvato con Provvedimento del Direttore dell?"Agenzia delle entrate n. 161900 del 18 dicembre 2015.Il nuovo modello, disponibile sul sito internet dell'Agenzia, sostituisce il precedente approvato nel 2015 e dovrà essere utilizzato a partire dalla data che verrà comunicata con apposito avviso. Il regime di tassazione delle SIIQ e delle SIINQL?"articolo 1, commi da 119 a 141-bis, della L. n. 296/2006 (Legge finanziaria 2007), ha introdotto un regime speciale opzionale, sia civilistico che fiscale, per le società per azioni, le cui azioni sono negoziate in mercati regolamentati e che svolgono in via prevalente l?"attività di locazione immobiliare.L'art. 15, comma 3, del Dlgs n. 1/2024, ha modificato il comma 120 dell?"articolo 1 della suddetta legge, stabilendo che l?"opzione per il regime speciale sia esercitata nella dichiarazione dei redditi presentata nel periodo d?"imposta anteriore a quello dal quale il contribuente intende avvalersene.Le nuove regole si applicano a decorrere dai periodi d?"imposta successivi a quello in corso al 31 dicembre 2024. 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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