{"id":4657,"date":"2012-02-15T11:34:42","date_gmt":"2012-02-15T10:34:42","guid":{"rendered":"https:\/\/www.okversilia.net\/b\/?p=4657"},"modified":"2012-02-25T11:49:57","modified_gmt":"2012-02-25T10:49:57","slug":"disciplina-fiscale-per-i-fondi-immobiliari","status":"publish","type":"post","link":"https:\/\/www.okversilia.net\/b\/2012\/02\/15\/disciplina-fiscale-per-i-fondi-immobiliari\/","title":{"rendered":"DISCIPLINA FISCALE PER I FONDI IMMOBILIARI"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/www.okversilia.net\/b\/https:\/\/www.okversilia.net\/b\/wp-content\/uploads\/2011\/04\/agenzia-entrate-258x258.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-thumbnail wp-image-2486\" title=\"agenzia-entrate\" src=\"https:\/\/www.okversilia.net\/b\/https:\/\/www.okversilia.net\/b\/wp-content\/uploads\/2011\/04\/agenzia-entrate-258x258-150x150.jpg\" alt=\"\" width=\"150\" height=\"150\" srcset=\"https:\/\/www.okversilia.net\/b\/https:\/\/www.okversilia.net\/b\/wp-content\/uploads\/2011\/04\/agenzia-entrate-258x258-150x150.jpg 150w, https:\/\/www.okversilia.net\/b\/https:\/\/www.okversilia.net\/b\/wp-content\/uploads\/2011\/04\/agenzia-entrate-258x258-144x144.jpg 144w, https:\/\/www.okversilia.net\/b\/https:\/\/www.okversilia.net\/b\/wp-content\/uploads\/2011\/04\/agenzia-entrate-258x258.jpg 258w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/a>Nuova disciplina fiscale per i fondi immobiliari: \u00a0Pronto il vademecum delle Entrate.\u00a0Con la circolare n. 2\/E del 15 febbraio 2012, l\u2019Agenzia delle Entrate detta le regole per orientarsi nella nuova disciplina fiscale dei fondi immobiliari. In base alle pi\u00f9 recenti disposizioni, gli investitori istituzionali beneficiano del regime fiscale agevolato con una tassazione del 20%.<!--more--> Gli investitori diversi da quelli istituzionali con partecipazioni superiori al 5%, invece, sono assoggettati alla tassazione per trasparenza, oltre che al pagamento di un\u2019imposta sostitutiva pari al 5% del valore medio delle quote detenute. Per i fondi liquidati entro il 31 dicembre 2011 \u00e8 dovuta l\u2019imposta sostitutiva del 7% del valore netto del fondo. Il versamento, la cui scadenza \u00e8 prevista per il 16 febbraio 2012, pu\u00f2 slittare, a causa dei dubbi interpretativi, al prossimo 31 marzo senza incorrere in sanzioni.<\/p>\n<p style=\"text-align: justify;\"><strong>Regime fiscale agevolato per gli investitori istituzionali <\/strong>\u2013 Gli investitori istituzionali, come ad esempio Stato o enti pubblici, organismi d\u2019investimento collettivo del risparmio e enti di previdenza, possono fruire del regime fiscale agevolato di tassazione dei redditi che derivano dalla partecipazione al fondo immobiliare, che consiste nell\u2019applicazione di una tassazione definitiva del 20% (art.8, comma 9, dl n.70 del 13 maggio 2011).<\/p>\n<p style=\"text-align: justify;\"><strong>Tassazione per trasparenza per gli investitori con partecipazioni superiori al 5% <\/strong>&#8211; Agli investitori diversi da quelli istituzionali che detengono una partecipazione al fondo immobiliare superiore al 5% si applica, invece, il regime di tassazione per trasparenza. Questo comporta l\u2019imputazione dei redditi conseguiti dal fondo, indipendentemente dalla loro effettiva percezione, con conseguente obbligo dichiarativo da parte del partecipante.<\/p>\n<p style=\"text-align: justify;\"><strong>Imposta sostitutiva del 5%<\/strong><\/p>\n<p style=\"text-align: justify;\">Gli stessi soggetti, inoltre, sono tenuti al pagamento di un\u2019imposta sostitutiva delle imposte sui redditi pari al 5% del valore medio delle quote detenute alla data del 31 dicembre 2010.<\/p>\n<p style=\"text-align: justify;\"><strong>Imposta sostitutiva del 7% per i fondi liquidati entro il 31 dicembre 2011 <\/strong>&#8211; I fondi immobiliari in cui almeno un partecipante non istituzionale possedeva una quota superiore al 5% alla data del 31 dicembre 2010 potevano essere messi in liquidazione entro il 31 dicembre 2011.<\/p>\n<p style=\"text-align: justify;\">In tal caso, \u00e8 dovuta un\u2019imposta sostitutiva pari al 7% del valore netto del fondo, risultante dal prospetto redatto al 31 dicembre 2010. Il 40% dell\u2019imposta va versato dalla societ\u00e0 di gestione del risparmio entro il 31 marzo 2012, la restante parte in due rate di pari importo da corrispondere entro il 31 marzo 2013 e il 31 marzo 2014.<\/p>\n<p style=\"text-align: justify;\">La societ\u00e0 di gestione del risparmio applica, inoltre, sui risultati conseguiti dal 1\u00b0 gennaio 2011 e fino alla conclusione della liquidazione, un\u2019imposta sostitutiva delle<\/p>\n<p style=\"text-align: justify;\">imposte sui redditi e dell\u2019Irap nella misura del 7%. Questa imposta va versata dalla societ\u00e0 di gestione del risparmio entro il 16 febbraio dell\u2019anno successivo rispetto a ciascun anno di durata della liquidazione.<\/p>\n<p><strong>Agenzia Entrate<\/strong><\/p>\n<address><em><a title=\"Nuova disciplina fiscale per i fondi immobiliari\" href=\"http:\/\/www.agenziaentrate.gov.it\/wps\/wcm\/connect\/550a67004a2d86c68871ada7ae7bbfda\/016_Com+st++fondi+immobiliari+15+02+12.pdf?MOD=AJPERES&amp;amp;CACHEID=550a67004a2d86c68871ada7ae7bbfda\" target=\"_blank\">COMUNICATO STAMPA<\/a><\/em><\/address>\n<p>DISCIPLINA FISCALE PER I FONDI IMMOBILIARI<\/p>\n<p><strong><em>INFORMAZIONI AI CONTRIBUENTI<\/em><\/strong><\/p>\n<p><strong><em><a href=\"http:\/\/www.agenziaentrate.gov.it\" target=\"_blank\">www.agenziaentrate.gov.it<\/a><\/em><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nuova disciplina fiscale per i fondi immobiliari: \u00a0Pronto il vademecum delle Entrate.\u00a0Con la circolare n. 2\/E del 15 febbraio 2012, l\u2019Agenzia delle Entrate detta le regole per orientarsi nella nuova disciplina fiscale dei fondi immobiliari. In base alle pi\u00f9 recenti &hellip; <a href=\"https:\/\/www.okversilia.net\/b\/2012\/02\/15\/disciplina-fiscale-per-i-fondi-immobiliari\/\">Continua a leggere<span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","ngg_post_thumbnail":0,"footnotes":""},"categories":[283,48],"tags":[200,195,207,523,1130,851,1131,330,1128,194,1129],"class_list":["post-4657","post","type-post","status-publish","format-standard","hentry","category-immobiliare-italia","category-leggi-e-tasse","tag-disciplina","tag-estero","tag-fiscale","tag-fondi-immobiliari","tag-imposta-sostitutiva","tag-investitori","tag-investitori-istituzionali","tag-italia","tag-regime-fiscale","tag-tassazione","tag-trasparenza"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DISCIPLINA FISCALE PER I FONDI IMMOBILIARI - 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