{"id":17512,"date":"2021-01-02T20:14:00","date_gmt":"2021-01-02T19:14:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2021\/01\/02\/legge-di-bilancio-2021-una-chance-per-rivalutare-partecipazioni-e-terreni\/"},"modified":"2021-01-02T20:14:00","modified_gmt":"2021-01-02T19:14:00","slug":"legge-di-bilancio-2021-una-chance-per-rivalutare-partecipazioni-e-terreni","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/legge-di-bilancio-2021-una-chance-per-rivalutare-partecipazioni-e-terreni\/","title":{"rendered":"Legge di Bilancio 2021, una chance per rivalutare partecipazioni e terreni"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Nuova opportunit\u00e0 per l\u2019affrancamento di valore dei terreni e delle partecipazioni (non quotate) posseduti al 1\u00b0 gennaio 2021 al di fuori del regime d\u2019impresa da parte di persone fisiche, societ\u00e0 semplici, associazioni professionali ed enti non commerciali.<\/p>\n<p>&nbsp;<\/p>\n<p>Essa permette ai contribuenti di ottenere, con il versamento di una imposta sostitutiva dell\u201911% sull\u2019intero valore asseverato, la \u201cliberazione\u201d dall\u2019imposta sui redditi gravante sulla plusvalenza implicita nel valore riportato da una perizia giurata di stima redatta da soggetti qualificati.<\/p>\n<p>&nbsp;<\/p>\n<p>Tanto il versamento della prima (o unica rata) dell\u2019imposta sostitutiva, quanto l\u2019asseverazione della perizia di stima deve avvenire entro la data del 30 giugno 2021.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Per le partecipazioni, l\u2019imposta sostitutiva dell\u201911% (da calcolarsi sul valore proporzionale a quello del patrimonio sociale determinato con la perizia asseverata) va confrontata con l\u2019imposizione ordinaria sui capital gain, che attualmente prevede un prelievo indistinto (a sua volta sostitutivo) del 26% sulla plusvalenza, sia per i soci qualificati che non.<\/p>\n<p>&nbsp;<\/p>\n<p>Per quanto riguarda le aree, il calcolo \u00e8 meno diretto, perch\u00e9 dipende da diverse variabili, tra cui:<\/p>\n<ul>\n<li>situazione urbanistica dell\u2019area (agricola, edificabile, lottizzata);<\/li>\n<li>modalit\u00e0 di acquisizione della stessa (acquisto, successione, donazione);<\/li>\n<li>presenza o meno di un precedente affrancamento fiscale.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Infatti, in base agli articoli 67 e 68 del Tuir:<\/p>\n<ul>\n<li>la cessione di un fondo agricolo determina una plusvalenza non imponibile se il bene \u00e8 pervenuto per successione o se acquistato da oltre un quinquennio (in caso di donazione, i 5 anni decorrono dalla data di acquisto del donante);<\/li>\n<li>la plusvalenza da cessione di un\u2019area edificabile \u00e8 soggetta a tassazione separata (articolo 17, comma 1, lettera g-bis, del Testo unico delle imposte sui redditi), per cui il carico Irpef dipende dal reddito complessivo netto del contribuente nel biennio anteriore all\u2019anno di percezione del corrispettivo;<\/li>\n<li>la plusvalenza da cessione di un terreno lottizzato si calcola a partire dal valore normale dell\u2019area al quinto anno anteriore all\u2019inizio della lottizzazione (terreno acquistato a titolo oneroso dal almeno cinque anni) ovvero al momento stesso dell\u2019inizio della lottizzazione (terreno acquisito a titolo gratuito).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Inoltre, merita di essere considerato che per i terreni edificabili ricevuti per successione o donazione, il costo fiscalmente riconosciuto \u00e8 quello dichiarato nella relativa dichiarazione (o in seguito definito).<\/p>\n<p>&nbsp;<\/p>\n<p>In entrambi i casi, non \u00e8 consentito al medesimo contribuente revocare la scelta per l\u2019affrancamento anche nell\u2019eventualit\u00e0 di mancata cessione, se non per situazione assolutamente eccezionali. 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versamento di una imposta sostitutiva dell\u201911% sull\u2019intero valore [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-17512","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archivio"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Legge di Bilancio 2021, una chance per rivalutare partecipazioni e terreni - Beneggi &amp; Associati<\/title>\n<meta name=\"description\" content=\"&nbsp; Nuova opportunit\u00e0 per l\u2019affrancamento di valore dei terreni e delle partecipazioni (non quotate) posseduti al 1\u00b0 gennaio 2021 al di fuori del\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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