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SOGGETTI IRES: I NUOVI CRITERI PER LA RESIDENZA FISCALE NELLA CIRCOLARE DELLE ENTRATE


Con Circolare n. 20/E del 4 novembre l'Agenzia delle Entrate fornisce chiarimenti sulle novità introdotte dal Decreto Fiscalità Internazionale (DL 27 dicembre 2023, n. 209), in materia di residenza fiscale di persone fisiche, società ed enti in vigore dal 2024.  Relativamente a quest'ultimi soggetti le Entrate spiegano che, in base alle nuove regole, sono considerati residenti le società e gli enti che, per la maggior parte del periodo di imposta, hanno nel territorio dello Stato la sede legale o la sede di direzione effettiva o la gestione ordinaria in via principale. Si tratta, si legge nella Circolare, di tre criteri alternativi, ossia basta che ricorra uno solo di essi per configurare la residenza in Italia, l?"importante è che la sussistenza del criterio si protragga per la maggior parte del periodo d?"imposta. Rispetto alle precedenti regole, dunque, il presupposto della sede dell?"amministrazione viene declinato nei concetti della sede di direzione effettiva e della gestione ordinaria in via principale e viene eliminato “l?"oggetto principale” come criterio per stabilire la residenza. Le nuove regole sono in vigore dal 1° gennaio 2024 per le società e gli enti aventi l?"esercizio coincidente con l?"anno solare, invece, per quelli per cui l?"esercizio non coincide con l?"anno solare, la nuova determinazione della residenza è efficace dal periodo successivo a quello in corso al 29 dicembre 2023. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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