{"id":345,"date":"2015-12-10T21:21:01","date_gmt":"2015-12-10T21:21:01","guid":{"rendered":"https:\/\/www.coopconsulco.it\/?p=345"},"modified":"2016-05-19T16:54:17","modified_gmt":"2016-05-19T16:54:17","slug":"rinuncie-dei-crediti-dei-soci-adempimento","status":"publish","type":"post","link":"https:\/\/www.coopconsulco.it\/?p=345","title":{"rendered":"Rinuncie dei crediti dei soci, nuovo adempimento"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 16px;\">Si profila un nuovo adempimento dal 2016 per la rinuncia ai crediti vantati dai soci verso la societ&agrave; partecipata, in quanto viene istituito un ulteriore obbligo consistente in una dichiarazione sostitutiva di atto notorio attestante il valore fiscalmente riconosciuto.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">Per effetto dell&rsquo;articolo 13 del decreto internazionalizzaione (Dlgs 147\/2015)&nbsp; che &egrave; andato a modificare l&rsquo;articolo 88 del TUIR inserendo il nuovo comma 4-bis, che prevede :<\/span><\/p>\n<p><span style=\"font-size: 14px;\"><em>&ldquo;La rinuncia dei soci ai crediti si considera sopravvenienza attiva per la parte che eccede il relativo valore fiscale. A tal fine, il socio, con dichiarazione sostitutiva di atto notorio, comunica alla partecipata tale valore; <\/em><\/span><span style=\"font-size: 14px;\"><em>in assenza di tale comunicazione, il valore fiscale del credito e&rsquo; assunto pari a zero.&rdquo;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 16px;\">In genere i crediti sono rappresentati da finanziamenti erogati dal socio, il cui valore fiscale coincide con l&rsquo;ammontare del credito, nonostante questo dal prossimo anno in caso ci si dimenticasse di comunicare con atto notorio il valore fiscale l&rsquo;intera somma verr&agrave; considerata come ricavo, perdento quindi quella neutralit&agrave; che sinora eravamo abituati a considerare.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 16px;\">L&rsquo;adempimento &egrave; inserito all&rsquo;interno di un articolo con titolo &ldquo;perdite su crediti&rdquo; e quindi potrebbe portare a ritenere che la norma sia applicabile esclusivamente alle societ&agrave; in cui i soci siano imprese e\/o imprenditori nel cui bilancio sia iscritto il credito (finanziario o commerciale) verso la societ&agrave; partecipata. Si pu&ograve; ragionevolmente ritenere che la prescrizione riguardi anche le rinunce provenienti dai soci non imprenditori (circolare 52\/E\/2004) e ci&ograve; in quanto il nuovo comma 4-bis non fa alcuna distinzione in tal senso.<\/span><\/p>\n<p style=\"text-align: justify;\">\n<\/p>","protected":false},"excerpt":{"rendered":"<p>Si profila un nuovo adempimento dal 2016 per la rinuncia ai crediti vantati dai soci verso la societ&agrave; partecipata, in quanto viene istituito un ulteriore obbligo consistente in una dichiarazione sostitutiva di atto notorio attestante il valore fiscalmente riconosciuto. Per effetto dell&rsquo;articolo 13 del decreto internazionalizzaione (Dlgs 147\/2015)&nbsp; che &egrave; andato a modificare l&rsquo;articolo 88 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[],"class_list":["post-345","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-event"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Rinuncie dei crediti dei soci, nuovo adempimento - Consulco<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.coopconsulco.it\/?p=345\" \/>\r\n<meta property=\"og:locale\" content=\"it_IT\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Rinuncie dei crediti dei soci, nuovo adempimento - Consulco\" \/>\r\n<meta property=\"og:description\" content=\"Si profila un nuovo adempimento dal 2016 per la rinuncia ai crediti vantati dai soci verso la societ&agrave; partecipata, in quanto viene istituito un ulteriore obbligo consistente in una dichiarazione sostitutiva di atto notorio attestante il valore fiscalmente riconosciuto. 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