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Remissione in bonis applicabile anche alla mancata revoca dei regimi opzionali


Con la nuova normativa modificata dall'art. 7-quater Dl 193/2016 le opzioni per consolidato, trasparenza e tonnage tax si rinnovano automaticamente a meno che non siano espressamente revocate. La revoca deve essere manifestata con le stesse modalità e termini previsti per la comunicazione dell'opzione. L'esercizio delle opzioni va comunicato con la dichiarazione dei redditi da presentare nel corso del primo periodo d'imposta di applicazione del regime opzionale. A fronte della nuova disciplina potrebbe sorgere il problema delle "revoche dimenticate" e sull'applicabilità in via analogica del regime della remissione in bonis (ai sensi dell'art. 2 D.l. 16/2012) che permette di comunicare l'esercizio dell'opzione, oltre il termine di legge, con la prima dichiarazione dei redditi successiva a quella in cui la revoca andava ordinariamente comunicata. L'Agenzia Entrate, con la circolare n. 8/E del 7 aprile 2017, tenendo conto che l'art. 7-quater, c. 29, D.l. n. 193/2016 prevede espressamente l'applicabilità della remissione in bonis alle omesse comunicazioni delle opzioni e che l'esercizio dell'opzione e la revoca vanno comunicate con le medesime modalità, ha stabilito che anche al mancato esercizio della revoca dell'opzione può essere applicato l'istituto della remissione in bonis.
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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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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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