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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.
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