{"id":6201,"date":"2022-12-30T10:46:01","date_gmt":"2022-12-30T09:46:01","guid":{"rendered":"https:\/\/bosetti-blog.pl\/?p=6201"},"modified":"2022-12-30T10:46:01","modified_gmt":"2022-12-30T09:46:01","slug":"imposta-sui-reddito-trasferito","status":"publish","type":"post","link":"https:\/\/bosetti-blog.pl\/it\/imposta-sui-reddito-trasferito\/","title":{"rendered":"Imposta sui reddito trasferito"},"content":{"rendered":"<p>L\u2019imposta sul cosiddetto \u201creddito trasferito\u201d \u00e8 una nuova categoria di oneri fiscali a cui pu\u00f2 essere soggetta una societ\u00e0 polacca che si mette in pari con societ\u00e0 appartenenti ad una holding. Tale imposta sar\u00e0 pagata dopo il verificarsi di diverse circostanze (cio\u00e8 il soddisfacimento delle condizioni di cui all\u2019articolo 24aa della legge sull\u2019IRES). Come reddito trasferito possono essere classificate le spese sostenute direttamente o indirettamente dalla societ\u00e0 polacca a beneficio di una societ\u00e0 correlata in relazione a:<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<ul>\n<li>servizi immateriali<\/li>\n<li>canoni<\/li>\n<li>costi di finanziamento del debito<\/li>\n<li>trasferimento del rischio di insolvenza del debitore, nonch\u00e9 funzioni, attivit\u00e0 e rischio<\/li>\n<\/ul>\n<p>Se la somma dei suddette spese sostenute nell\u2019esercizio fiscale per societ\u00e0 collegate e non collegate costituisce almeno il 3% del totale delle spese fiscalmente deducibili in un determinato anno, tali spese possono essere considerate reddito trasferito.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p><b>Allo stesso tempo, il legislatore ha specificato che la societ\u00e0 polacca sar\u00e0 tenuta a pagare un\u2019imposta sul reddito trasferito pari al 19%, <\/b><b>a meno che dimostri che la societ\u00e0 collegata, per la quale sono stati sostenuti gruppi di spese, <\/b>\u00e8 residente in un paese dell\u2019UE o del SEE e vi svolge un\u2019attivit\u00e0 economica reale significativa<b>. In pratica, le nuove normative possono essere particolarmente importanti per le societ\u00e0 collegate, ad esempio svizzere, statunitensi o britanniche.<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019imposta sul cosiddetto \u201creddito trasferito\u201d \u00e8 una nuova categoria di oneri fiscali a cui pu\u00f2 essere soggetta una societ\u00e0 polacca che si mette in pari con societ\u00e0 appartenenti ad una holding. Tale imposta sar\u00e0 pagata dopo il verificarsi di diverse circostanze (cio\u00e8 il soddisfacimento delle condizioni di cui all\u2019articolo 24aa della legge sull\u2019IRES). Come reddito&#8230;<\/p>\n","protected":false},"author":2,"featured_media":6193,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-6201","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalita"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imposta sui reddito trasferito - Bosetti<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bosetti-blog.pl\/it\/imposta-sui-reddito-trasferito\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imposta sui reddito trasferito - Bosetti\" \/>\n<meta property=\"og:description\" content=\"L\u2019imposta sul cosiddetto \u201creddito trasferito\u201d \u00e8 una nuova categoria di oneri fiscali a cui pu\u00f2 essere soggetta una societ\u00e0 polacca che si mette in pari con societ\u00e0 appartenenti ad una holding. 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