LE SOCIETA' DI COMODO ED IL NUOVO REGIME DI TASSAZIONE DAL 2012 Stampa
Giovedì 29 Settembre 2011 20:22

Con l'entrata in vigore della Manovra di Ferragosto,è stata inserita definitivamente la tassazione IRES al 38% sui redditi minimi che sono obbligate a dichiarare le società di comodo anche in presenza di perdite pregresse. 
Il decreto  infatti ha stabilito che a partire dal 1° gennaio 2012 non solo vi sarà l'aumento di 10,5 punti dell'aliquota IRES, ma anche l'assoggettammento delle società con perdite d'esercizio per almeno 2 anni e per il terzo anno un reddito inferiore a quello minimo richiesto per essere considerate società operative alla regolamentazione prevista per le società di comodo.  Sempre per la società di comodo inoltre viene prevista la tassazione del reddito dato in godimento ai soci derivante dalla differenza  tra il valore di mercato degli immobili ed il prezzo richiesto per la concessione in uso dei beni stessi ai soci. 
Le finalità del decreto di conversione è quello di evitare l'occultamento dei beni della società in capo ai soci che ne fanno uso diretto.
Per evitare la tassazione delle società secondo la normativa prevista per le società di comodo sarà necessario presentare istanza di interpello  e giustificare  l'estraneità dei ricavi dai redditi d'impresa.

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