{"id":19354,"date":"2025-01-07T15:38:37","date_gmt":"2025-01-07T14:38:37","guid":{"rendered":"https:\/\/beneggiassociati.com\/?p=19354"},"modified":"2025-01-07T15:38:37","modified_gmt":"2025-01-07T14:38:37","slug":"riserve-in-sospensione-dimposta-chi-puo-beneficiare-dellaffrancamento-al-10","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/riserve-in-sospensione-dimposta-chi-puo-beneficiare-dellaffrancamento-al-10\/","title":{"rendered":"Riserve in sospensione d\u2019imposta: chi pu\u00f2 beneficiare dell\u2019affrancamento al 10%"},"content":{"rendered":"<h3><\/h3>\n<p>La legge di Bilancio 2025 introduce una nuova opportunit\u00e0 per le imprese, offrendo la possibilit\u00e0 di affrancare le riserve in sospensione d\u2019imposta con un\u2019imposta sostitutiva del 10%. Questo strumento, previsto dal Dlgs 192\/2024, mira a semplificare la gestione fiscale e a ottimizzare il patrimonio netto aziendale. Ecco i principali dettagli della norma, i benefici e le esclusioni.<\/p>\n<h3><strong>Caratteristiche dell\u2019affrancamento al 10%<\/strong><\/h3>\n<p>L\u2019affrancamento al 10% riguarda i saldi attivi di rivalutazione, le riserve e i fondi in sospensione d\u2019imposta presenti nei bilanci chiusi al 31 dicembre 2023 e ancora presenti al termine dell\u2019esercizio 2024. La misura \u00e8 opzionale e consente di liberare parzialmente o totalmente le riserve con un\u2019imposta sostitutiva applicabile sia alle imposte sui redditi sia all\u2019Irap.<\/p>\n<p>L\u2019imposta \u00e8 rateizzabile in quattro rate annuali di pari importo:<\/p>\n<ul>\n<li><strong>Prima rata:<\/strong> da versare insieme al saldo delle imposte sui redditi 2025.<\/li>\n<li><strong>Rate successive:<\/strong> da saldare nei termini previsti per i saldi delle imposte sui redditi degli anni seguenti.<\/li>\n<\/ul>\n<h3><strong>Chi pu\u00f2 beneficiarne<\/strong><\/h3>\n<ol>\n<li><strong>Societ\u00e0 di capitali (Spa, Srl):<\/strong> Per queste realt\u00e0, la distribuzione delle riserve ai soci comporta generalmente un\u2019imposizione complessiva del 50% (24% di Ires e 26% di ritenuta sul socio). Con l\u2019affrancamento, il carico fiscale si limita al socio, evitando oneri ulteriori in capo alla societ\u00e0.<\/li>\n<li><strong>Societ\u00e0 di persone e imprese individuali (contabilit\u00e0 ordinaria):<\/strong> L\u2019affrancamento al 10% evita l\u2019applicazione dell\u2019Irpef marginale sui soci o titolari, rendendo la misura particolarmente vantaggiosa.<\/li>\n<\/ol>\n<h3><strong>Esclusioni e limitazioni<\/strong><\/h3>\n<p>Non possono beneficiare dell\u2019affrancamento:<\/p>\n<ul>\n<li>Le imprese in contabilit\u00e0 semplificata al momento della formazione della riserva.<\/li>\n<li>Le riserve rivalutate con effetti solo contabili o gi\u00e0 affrancate in base alla normativa istitutiva.<\/li>\n<\/ul>\n<h3><strong>Considerazioni di convenienza<\/strong><\/h3>\n<p>L\u2019affrancamento \u00e8 particolarmente utile per:<\/p>\n<ul>\n<li>Evitare imposizioni elevate in caso di distribuzione delle riserve.<\/li>\n<li>Pianificare la distribuzione delle riserve in sospensione d\u2019imposta senza oneri imprevisti.<\/li>\n<\/ul>\n<p>Le imprese possono scegliere un affrancamento parziale, calibrando l\u2019imposta in base alle risorse che si intendono distribuire nel breve o medio periodo. Questa flessibilit\u00e0 consente di adattare l\u2019onere fiscale alle esigenze aziendali.<\/p>\n<h3><strong>Effetti contabili<\/strong><\/h3>\n<p>L\u2019affrancamento non dovrebbe comportare la liberazione di imposte differite nella maggior parte dei casi, a meno che non vi siano alte probabilit\u00e0 di distribuzione delle riserve ai soci. Una volta versata l\u2019imposta sostitutiva, le riserve affrancate rientreranno nella gerarchia del patrimonio netto prevista dall\u2019articolo 47 del Tuir, con effetto retroattivo al 1\u00b0 gennaio 2025.<\/p>\n<p>&nbsp;<\/p>\n<script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof InitializeEditor,callIfLoaded:function(o){return!(!gform.domLoaded||!gform.scriptsLoaded||!gform.themeScriptsLoaded&&!gform.isFormEditor()||(gform.isFormEditor()&&console.warn(\"The use of gform.initializeOnLoaded() is deprecated in the form editor context and will be removed in Gravity Forms 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