RIVALUTAZIONE BENI STRUMENTALI
Tempo di lettura: 2 minuti

Con il Bilancio 2020 sarà possibile la rivalutazione beni strumentali. Ciò è quanto previsto dalla legge 106/2020 del 13 ottobre 2020 di conversione del Decreto 104/2020.

Ai sensi dell’articolo 110 della legge 106/2020, i soggetti indicati nell’articolo 73, comma 1, lettere a) e b) del TUIR, che non adottano i principi contabili internazionali nella redazione del bilancio, possono rivalutare i beni d’impresa e le partecipazioni immobilizzate di controllo e collegamento, risultanti dal bilancio dell’esercizio in corso al 31/12/2019, ovvero il bilancio 2020.

Chi può effettuare la rivalutazione beni strumentali?

La norma chiarisce che la rivalutazione può essere effettuata dai soggetti indicati nell’articolo 73, comma 1, lettere a) e b) del TUIR,ossia:

  • società per azioni, società in accomandita per azioni, società a responsabilità limitata, società cooperative e società di mutua assicurazione residenti in Italia;
  • enti pubblici e privati diversi dalle società, nonchè i trust, residenti nel territorio dello Stato, che svolgono attività commerciali;
  • imprese individuali, società in nome collettivo, società in accomandita semplice ed equiparate (anche se in contabilità semplificata);
  • società, enti e persone fisiche non residenti, che esercitano attività commerciali in Italia, mediante stabili organizzazioni;

che non adottino i principi contabili internazionali. 

Quali beni possono essere rivalutati?

La rivalutazione riguarda tutti i beni strumentali materiali ed immateriali. Sono esclusi gli immobili alla cui produzione o al cui scambio è diretta l’attività d’impresa, e le partecipazioni in società controllate e collegate risultanti dal bilancio relativo all’esercizio in corso al 31/12/2019.

Quando dovrà essere effettuata la rivalutazione beni strumentali?

La rivalutazione dovrà essere eseguita nel primo Bilancio successivo a quello dell’esercizio in corso al 31/12/2019. Inoltre, essa dovrà essere annotata nel relativo inventario e nella nota integrativa.

Quale imposta bisognerà versare sul saldo attivo della rivalutazione?

Il saldo attivo della rivalutazione può essere affrancato, in tutto o in parte, con l’applicazione in capo alla società di una imposta sostitutiva nella misura del 10 %.

Il maggior valore attribuito ai beni in sede di rivalutazione può essere riconosciuto, ai fini delle imposte sui redditi e dell’imposta sulle attività produttive, a decorrere dall’esercizio successivo a quello con riferimento al quale la rivalutazione è stata eseguita mediante il versamento di una imposta sostitutiva delle imposte sui redditi e dell’IRAP nella misura del 3%.

Le imposte sostitutive di cui innanzi sono versate in un massimo di tre rate di pari importo.


SCOPRI DI PIU’ SUL NOSTRO STUDIO


SE RITIENI UTILI I NOSTRI ARTICOLI TI INVITIAMO A CONDIVIDERLI SUI TUOI SOCIAL


Tags

89 Responses

  1. I do not know whether it’s just me or if everyone else experiencing issues with
    your website. It seems like some of the written text
    on your posts are running off the screen. Can someone else please
    provide feedback and let me know if this is happening to
    them as well? This may be a issue with my internet browser because I’ve had this happen before.
    Thank you asmr 0mniartist

  2. Have you ever thought about writing an ebook or guest authoring on other websites?

    I have a blog based upon on the same ideas you discuss and would love to have you share some stories/information. I know my visitors would enjoy your work.
    If you’re even remotely interested, feel free to send me an e mail.
    0mniartist asmr

  3. Woah! I’m really enjoying the template/theme of this site.
    It’s simple, yet effective. A lot of times it’s hard to get that “perfect balance” between usability and appearance.
    I must say you’ve done a superb job with this.
    Also, the blog loads extremely quick for me on Internet explorer.
    Superb Blog! 0mniartist asmr

  4. When someone writes an post he/she retains the
    idea of a user in his/her brain that how a user can know it.
    So that’s why this post is amazing. Thanks!

  5. Wow that was strange. I just wrote an really long comment but after I clicked submit my comment didn’t show up.

    Grrrr… well I’m not writing all that over again. Anyways, just wanted to say great blog!

  6. scoliosis
    You actually make it appear so easy along with your presentation however
    I to find this topic to be really one thing that I think I’d by no means understand.
    It kind of feels too complex and extremely huge for me.
    I am taking a look forward on your subsequent submit,
    I will try to get the cling of it! scoliosis

  7. Hmm is anyone else encountering problems with the pictures on this blog loading?
    I’m trying to find out if its a problem on my end or if it’s the blog.
    Any responses would be greatly appreciated.

  8. hey there and thank you for your information – I have certainly picked up anything new from right here.

    I did however expertise some technical points using this site, as I experienced to reload the site
    lots of times previous to I could get it to load
    properly. I had been wondering if your web host is OK?
    Not that I’m complaining, but slow loading instances times will often affect your placement in google and can damage your high quality
    score if ads and marketing with Adwords. Well I am
    adding this RSS to my e-mail and can look out for a lot more of your respective fascinating content.
    Ensure that you update this again very soon.

  9. Do you mind if I quote a few of your posts as long
    as I provide credit and sources back to your blog? My blog is in the very same area of interest as yours
    and my visitors would really benefit from some of the information you provide here.
    Please let me know if this alright with you. Cheers!

  10. naturally like your website but you have to take a look at the spelling on quite a
    few of your posts. Several of them are rife with spelling
    issues and I in finding it very bothersome to tell the truth then again I will certainly come
    back again.

  11. I do not even know the way I finished up right here, however I assumed this submit was once great.
    I don’t understand who you might be but definitely you
    are going to a famous blogger for those who aren’t already.
    Cheers!

  12. I’m really enjoying the design and layout of your website.
    It’s a very easy on the eyes which makes it much more enjoyable for me to come here and visit more often. Did you hire out a developer to create your theme?
    Superb work!

  13. Currently it seems like Movable Type is the preferred blogging platform out there right now.
    (from what I’ve read) Is that what you are using on your
    blog?

  14. Do you mind if I quote a couple of your posts as long as I provide
    credit and sources back to your website? My blog is in the exact same area of
    interest as yours and my visitors would really benefit
    from some of the information you provide here.
    Please let me know if this alright with you. Many thanks!

    My site – Green Ape CBD Serenity Gummies (Howard)

  15. Great post. I was checking continuously this blog and
    I’m impressed! Extremely useful information specifically the last part :
    ) I care for such information a lot. I was looking for this particular info for a very long
    time. Thank you and best of luck.

  16. Write more, thats all I have to say. Literally, it seems as though you relied on the video to make your point.
    You definitely know what youre talking about, why throw away your intelligence on just posting videos to your weblog when you could be giving us something enlightening to
    read?

  17. I don’t even know the way I finished up right
    here, but I assumed this put up was great. I do not recognize
    who you might be however certainly you’re going to a
    famous blogger if you happen to are not already. Cheers!

    Feel free to visit my web-site … atomy123.com

  18. Great blog you have here.. It’s difficult to find good quality writing like yours these
    days. I truly appreciate people like you! Take care!!

  19. Hello there, I found your website by way
    of Google whilst searching for a comparable topic, your web site came up,
    it looks good. I have bookmarked it in my google bookmarks.[X-N-E-W-L-I-N-S-P-I-N-X]Hi there, simply turned into
    aware of your weblog via Google, and located that it
    is truly informative. I am going to watch out for brussels.
    I’ll be grateful if you happen to continue this in future.

    Lots of folks can be benefited out of your writing. Cheers!

    My page; https://snnnewsus.com/

  20. Hi, Neat post. There’s a problem together with your
    website in internet explorer, might test this? IE nonetheless is the marketplace chief and
    a good component of folks will pass over your fantastic writing because
    of this problem.

    Also visit my web page; Effie

  21. I don’t even know the way I ended up right here, however I
    believed this submit used to be great. I do not understand who you are
    but definitely you’re going to a well-known blogger in the event you are not already.
    Cheers!

    Feel free to visit my page forum.viemu.club

  22. It is perfect time to make some plans for the future and it is time to be happy.

    I’ve read this post and if I could I wish to suggest you few interesting things or tips.
    Maybe you can write next articles referring to this article.
    I desire to read more things about it!

  23. Hi there, this weekend is fastidious in support of me, since
    this point in time i am reading this great informative piece of writing here at my house.

  24. Nice post. I was checking constantly this blog and I am impressed!
    Very helpful information specially the last part :
    ) I care for such information much. I was looking for this particular info for a very long
    time. Thank you and good luck.

  25. After looking into a number of the blog posts on your web
    site, I seriously like your way of blogging. I saved as a favorite it to my bookmark website list
    and will be checking back soon. Please check out my web
    site too and let me know how you feel.

  26. Hi there! This is my 1st comment here so I just wanted to give a
    quick shout out and tell you I genuinely enjoy reading your blog
    posts. Can you suggest any other blogs/websites/forums that deal with the same topics?
    Thanks!

  27. This is the perfect site for everyone who wants to understand this
    topic. You know so much its almost tough to argue
    with you (not that I really will need to…HaHa). You definitely put a new spin on a topic that’s been written about for years.
    Wonderful stuff, just wonderful!

  28. My family always say that I am wasting my time here at
    web, except I know I am getting familiarity daily by reading such nice content.

  29. I’m not sure exactly why but this weblog is loading incredibly slow
    for me. Is anyone else having this issue or is it a issue on my end?
    I’ll check back later on and see if the problem still exists.

  30. I am really enjoying the theme/design of your weblog. Do you ever run into any
    browser compatibility issues? A number of my blog readers have complained about
    my website not operating correctly in Explorer but looks great in Firefox.
    Do you have any solutions to help fix this issue?

  31. Hello would you mind stating which blog platform you’re using?
    I’m looking to start my own blog soon but I’m having a tough time making a decision between BlogEngine/Wordpress/B2evolution and
    Drupal. The reason I ask is because your design seems different then most blogs and I’m
    looking for something completely unique.
    P.S Apologies for getting off-topic but I had to ask!

  32. I’m really enjoying the design and layout of your site.
    It’s a very easy on the eyes which makes it much more pleasant for
    me to come here and visit more often. Did you hire
    out a designer to create your theme? Outstanding
    work!

  33. It’s a shame you don’t have a donate button! I’d definitely donate to this
    superb blog! I suppose for now i’ll settle for book-marking
    and adding your RSS feed to my Google account.
    I look forward to fresh updates and will share this website
    with my Facebook group. Chat soon!

  34. Hi this is kinda of off topic but I was wanting to know if
    blogs use WYSIWYG editors or if you have to manually code with HTML.
    I’m starting a blog soon but have no coding skills so
    I wanted to get guidance from someone with experience. Any help would be enormously appreciated!

  35. Yesterday, while I was at work, my sister stole my iphone and
    tested to see if it can survive a forty foot drop, just so she can be a youtube sensation.
    My iPad is now destroyed and she has 83 views. I know this is completely off topic but I had to
    share it with someone!

  36. Hey I know this is off topic but I was wondering
    if you knew of any widgets I could add to my blog that automatically tweet my newest twitter
    updates. I’ve been looking for a plug-in like this for quite some time and was hoping maybe you would have some experience with something like this.
    Please let me know if you run into anything.
    I truly enjoy reading your blog and I look forward to your new updates.

    Also visit my page http://www.hltkd.tw

  37. Hmm it seems like your site ate my first comment (it was extremely long) so I guess
    I’ll just sum it up what I wrote and say, I’m thoroughly enjoying
    your blog. I as well am an aspiring blog writer but I’m still new to everything.
    Do you have any tips and hints for inexperienced blog writers?
    I’d genuinely appreciate it.

  38. Hey there! Quick question that’s entirely off topic.
    Do you know how to make your site mobile friendly?

    My site looks weird when viewing from my iphone4.
    I’m trying to find a theme or plugin that might be able to correct this issue.

    If you have any suggestions, please share. Appreciate it!

  39. I was recommended this blog by means of my cousin. I’m not
    sure whether or not this put up is written by him as nobody else recognize
    such distinctive about my problem. You are incredible!
    Thanks!

  40. I have been surfing on-line greater than 3 hours today, yet I never discovered
    any fascinating article like yours. It’s beautiful price enough for me.
    In my opinion, if all site owners and bloggers made just right content as you probably did, the web will
    likely be much more useful than ever before.

    cheap flights http://1704milesapart.tumblr.com/ cheap flights

  41. Having read this I believed it was rather enlightening. I appreciate you finding the
    time and energy to put this short article together.
    I once again find myself spending a lot of time both reading and commenting.
    But so what, it was still worthwhile! scoliosis
    surgery https://0401mm.tumblr.com/ scoliosis surgery

  42. An impressive share! I have just forwarded this onto
    a co-worker who had been conducting a little homework on this.
    And he in fact bought me breakfast due to the fact that I stumbled upon it for him…
    lol. So let me reword this…. Thanks for the meal!! But yeah, thanx for spending time to discuss this matter here on your
    blog.

    Feel free to visit my website: Pure Kana CBD

Lascia un commento

Il tuo indirizzo email non sarà pubblicato.

commercialisti esperti di banche
COMPILA IL FORM PER RICHIEDERE INFORMAZIONI:

    Accetto il trattamento dei dati personali secondo la Privacy Policy

    IL NOSTRO MARKETING E WEB MARKETING E’ CURATO DA:
    Resta Aggiornato: SEGUICI SUI NOSTRI SOCIAL!
    Open chat
    Hai bisogno di aiuto immediato?
    Salve,
    se ha bisogno di aiuto immediato ci contatti pure.