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RIVALUTAZIONE PARTECIPAZIONI E TERRENI: CONFERMATA PROROGA AL 30 NOVEMBRE


Il decreto Omnibus convertito in legge n 143/2024 pubblicata in GU n 236 dell’8 ottobre all’art. 4 c.3 fissa al prossimo 30 novembre 2024 la scadenza per la rivalutazione delle partecipazioni societarie quotate non quotate e terreni edificabili con destinazione agricola. L’agevolazione è quella originariamente proposta dalla legge 448/2001 e poi ripetutamente prorogata e consente: di rivalutare le partecipazioni quotate e non quotate e terreni edificabili con destinazione agricola, al valore risultante dalla perizia di stima, mediante l’assolvimento di un’imposta sostitutiva pari al 16% del valore post rivalutazione. Questa rivalutazione è riservata a: persone fisiche (non esercenti attività d’impresa); società semplici e associazioni ad esse equiparate ai sensi dell’art. 5 TUIR; enti non commerciali per quel che attiene alle attività non inerenti all’attività d’impresa; soggetti non residenti, privi di stabile organizzazione in Italia. Restano esclusi i titolari di reddito d’impresa. La data di riferimento della rivalutazione è il 1° gennaio 2024. Entro il prossimo 30 novembre 2024 gli interessati dovranno: far redigere la perizia asseverata da un professionista qualificato e versare l’imposta sostitutiva per l’intero suo ammontare, ovvero (in caso di rateizzazione) limitatamente alla prima delle tre rate annuali di pari importo.
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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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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