Dott. Caglieri Simone

Consulente aziendale, esperto in controllo di gestione

Rassegna stampa

Rassegna stampa

FINANZIAMENTI SOCI E L'IMPOSTA DI REGISTRO

Posted on 18 November, 2015 at 19:00

Il finanziamento concesso dal socio alla società - che abbia come contropartita l'iscrizione da parte della società finanziata di un debito con obbligo di restituzione - costituisce una vera e propria operazione di mutuo.

Per la validità del contratto di finanziamento non è richiesta la forma scritta (fatta eccezione per la validità della pattuizione del tasso di interesse superiore al saggio legale ma entro il limite della soglia massima del tasso di interesse usuraio) sicché le parti possono liberamente scegliere di formalizzare il loro rapporto come meglio credono. Ciò nonostante, dalla forma contrattuale prescelta derivano diversi obblighi ai fini dell'imposta di registro:

  •  In presenza di scrittura privata, l’imposta di registro è proporzionale con aliquota del 3%, con obbligo di registrazione nel termine fisso di 20 giorni dalla data di stipula dell’atto;
  •  Qualora sia previsto il finanziamento tramite uno scambio di corrispondenza tra la società ed il socio, l’imposta di registro ammonterà in misura fissa per € 200 solo in caso d’uso.

In buona sostanza, il finanziamento soci non è soggetto ad imposta di registro se effettuato sulla base di intese verbali o con scambio di corrispondenza commerciale. Ciò vale salvo che tale finanziamento non risulti "richiamato" in atti pubblici soggetti a registrazione poiché, ai sensi dell'art. 22 comma 1 del DPR 131/1986, << se in un atto sono enunciate disposizioni contenute in atti scritti o contratti verbali non registrati posti in essere fra le stesse parti intervenute nell'atto che contiene l'enunciazione, l'imposta si applica anche alle disposizioni enunciate >>.

La tassazione delle disposizioni enunciate sussiste non solo nel caso in cui si realizzi la mera enunciazione, ma al sussistere delle seguenti condizioni:

1) Nell’atto sottoposto a registrazione devono figurare elementi che consentono la chiara identificazione del contenuto negoziale e delle disposizioni menzionate e non registrate, ossia deve sussistere, nella sostanza, un atto enunciato;

2) Le disposizioni enunciate devono essere intercorse tra le stesse parti che hanno stipulato l’atto enunciante sottoposto a registrazione, deve esistere coincidenza soggettiva tra le parti dell’atto enunciato e le parti dell’atto enunciante.

3) L’enunciazione deve avvenire all’interno di un atto soggetto a registrazione.

Al contrario, invece, se l’enunciazione fosse avvenuta in un atto non sottoposto alla registrazione (quindi non in un’assemblea straordinaria) l’’imposta di registro non trova applicazione.

In tal senso la giurisprudenza di legittimità (sentenza 30.6.2010 n. 1558520) ha sancito l'applicabilità dell'imposta nella misura del 3% di un finanziamento soci non registrato, in quanto verbale o formalizzato per corrispondenza, quando in un successivo atto di assemblea straordinaria lo stesso venga richiamato in sede di rinuncia al fine di coprire le relative perdite. Nonostante detta conclusione sia stata oggetto di alcune critiche da parte della dottrina, vi è il rischio concreto che il finanziamento soci indicato in una delibera di aumento di capitale sociale possa essere soggetto ad imposta di registro in misura proporzionale.

Concretamente il fenomeno della enunciazione si presenta, nella maggior parte dei casi, qualora vi la società proceda o a una rinuncia del finanziamento soci o ad un aumento di capitale mediante quest’ultimo. In tali casistiche, possono essere adottate due diverse soluzioni al fine di evitare l’imposta di registro proporzionale:

a) La prima prevede che la società, invece di eseguire in un unico contesto l'aumento di capitale e la sottoscrizione mediante rinuncia del socio al credito derivante dal finanziamento, proceda con la sola deliberazione di aumento, riservando in un secondo momento l'esecuzione dell'aumento stesso, a cura degli amministratori, che provvederanno ad acquisire la sottoscrizione dei soci mediante rinuncia al credito.

b) Una seconda soluzione prevede, invece, che i soci rinuncino ai finanziamenti, mediante scambio di corrispondenza, prima della delibera di aumento di capitale, con conversione degli stessi in una riserva per "versamenti in conto futuri aumenti di capitale". Questa soluzione è fattibile poiché i "versamenti in conto futuri aumenti di capitale" non presuppongono necessariamente un accordo contrattuale, che può perfezionarsi anche verbalmente o per fatti concludenti, tra i soci versanti e la società (secondo lo schema dell'opzione), potendo gli stessi avvenire anche mediante atto unilaterale (proposta irrevocabile di sottoscrizione).

Dott. Caglieri Simone



 

Categories: Tutte le notizie, Area fiscale

Post a Comment

Oops!

Oops, you forgot something.

Oops!

The words you entered did not match the given text. Please try again.

39 Comments

Reply columbia denver premium outlets
9:52 on 5 July, 2020 
https://hodse.sikerszoftver.hu/get.aspx?cid=427&shop=michael+kors
+blue+tote&xi=4&xc=20&pr=76.99&you=0michael kors blue tote
columbia denver premium outlets http://siker3demo.cts.hu/get.aspx?cid=482&shop=columbia+denver+pr
emium+outlets&xi=3&xc=20&pr=41.99&you=0
Reply powered lenses for sunglasses
3:41 on 5 July, 2020 
http://dvsckezilabda.sikerszoftver.hu/jd.aspx?cid=451&shop=kids+j
ordan+retro+7&xi=4&xc=21&pr=75.99&you=0kids jordan retro 7
powered lenses for sunglasses http://palya.nyiregyhazisc.cts.hu/get.aspx?cid=438&shop=powered+l
enses+for+sunglasses&xi=3&xc=24&pr=63.99&you=0
Reply mens off white socks
21:40 on 4 July, 2020 
https://hodse.sikerszoftver.hu/get.aspx?cid=427&shop=michael+mich
ael+kors+cece+medium+leather+shoulder+bag&xi=2&xc=23&pr=78.99&you
=0michael michael kors cece medium leather shoulder bag
mens off white socks http://dsi2.cts.hu/off.aspx?cid=528&shop=mens+off+white+socks&xi=
4&xc=29&pr=76.99&you=0
Reply nike camo tights mens
3:19 on 4 July, 2020 
https://demo.sikersoftware.com/off.aspx?cid=525&shop=converse+off
+white+chuck+taylor+price&xi=1&xc=18&pr=76.99&you=0converse off white chuck taylor price
nike camo tights mens http://sport.unideb.cts.hu/get.aspx?cid=478&shop=nike+camo+tights
+mens&xi=4&xc=22&pr=42.99&you=0
Reply h&m broderie anglaise blouse
21:02 on 3 July, 2020 
http://sms.cts.hu/get.aspx?cid=427&shop=michael+kors+navy+crossbo
dy&xi=2&xc=24&pr=76.99&you=0michael kors navy crossbody
h&m broderie anglaise blouse http://update.ctssoft.hu/get.aspx?cid=517&shop=h%26m+broderie+ang
laise+blouse&xi=2&xc=16&pr=66.99&you=0
Reply off white g shock
14:43 on 3 July, 2020 
https://emericusse.sikerszoftver.hu/jd.aspx?cid=455&shop=womens+s
atin+1s&xi=3&xc=20&pr=78.99&you=0womens satin 1s
off white g shock https://debrecenihoki.sikerszoftver.hu/off.aspx?cid=526&shop=off+
white+g+shock&xi=1&xc=22&pr=76.99&you=0
Reply supreme shirts
5:38 on 30 June, 2020 
I wish to get across my gratitude for your kind-heartedness supporting visitors who really need guidance on this one idea. Your very own dedication to passing the message along had been unbelievably important and has continually allowed regular people like me to reach their endeavors. Your new warm and helpful guideline indicates this much to me and a whole lot more to my colleagues. Warm regards; from everyone of us.
supreme shirts http://www.supremeclothing.us.org
Reply golden goose
15:56 on 28 June, 2020 
I want to express thanks to this writer just for rescuing me from this incident. Just after searching through the online world and coming across things which were not helpful, I assumed my entire life was over. Being alive without the answers to the problems you've fixed through your entire short article is a crucial case, as well as those that could have negatively damaged my career if I hadn't come across the website. Your own knowledge and kindness in touching a lot of things was very useful. I don't know what I would've done if I had not encountered such a step like this. I can also at this point look ahead to my future. Thanks a lot so much for the impressive and amazing help. I won't hesitate to endorse your web sites to any individual who would need counselling about this situation.
golden goose http://www.goldengoose.us.com
Reply mail13.aspx
7:13 on 28 June, 2020 
unc sb dunk low
mail13.aspx http://telluriderenegaderanch.com/mail13.aspx
Reply golden goose sneakers
18:39 on 26 June, 2020 
My husband and i ended up being relieved Louis managed to conclude his basic research by way of the ideas he made out of your web page. It is now and again perplexing to simply continually be releasing tricks many others have been selling. And we all see we now have the blog owner to appreciate for this. The specific explanations you've made, the easy blog menu, the friendships you help instill - it is most fabulous, and it is leading our son and our family consider that that situation is cool, which is certainly particularly vital. Thanks for the whole thing!
golden goose sneakers http://www.goldengoosesneakersstore.com
Reply cheap jordans
20:31 on 24 June, 2020 
A lot of thanks for all your valuable effort on this website. My niece really loves carrying out investigations and it's really obvious why. We all learn all about the dynamic ways you give good information on the web site and in addition strongly encourage participation from other ones on this subject matter while our own girl has been studying a whole lot. Take pleasure in the rest of the year. You are always conducting a stunning job.
cheap jordans http://www.cheap-airjordans.us.com
Reply nike epic react flyknit
1:09 on 23 June, 2020 
I intended to compose you that bit of observation just to give many thanks as before for your personal unique knowledge you've provided on this site. It was really wonderfully generous with people like you to supply openly what exactly a lot of people would've made available for an e book to end up making some bucks for their own end, precisely since you could have tried it if you ever desired. The good ideas also served like a easy way to recognize that some people have the same dreams just as my personal own to know the truth great deal more with regard to this issue. I'm certain there are lots of more fun opportunities in the future for many who read through your blog.
nike epic react flyknit http://www.nikereact.org
Reply outlet golden goose
3:43 on 18 June, 2020 
My wife and i have been so lucky Raymond managed to deal with his basic research with the ideas he made through the web page. It is now and again perplexing just to always be releasing hints which usually some others might have been making money from. And we also remember we've got the blog owner to thank for that. The most important explanations you made, the straightforward blog navigation, the relationships you assist to create - it is mostly astounding, and it's making our son in addition to the family do think that idea is exciting, and that's really pressing. Many thanks for everything!
outlet golden goose http://www.goldengoosesneakers.us
Reply longchamp handbags
12:53 on 16 June, 2020 
I wish to express some appreciation to the writer for rescuing me from this type of matter. After researching through the internet and finding concepts that were not powerful, I thought my life was gone. Existing without the strategies to the issues you have fixed as a result of your entire site is a serious case, as well as the ones that might have negatively affected my entire career if I had not discovered your website. That capability and kindness in taking care of everything was crucial. I don't know what I would've done if I hadn't come upon such a solution like this. I can also now look ahead to my future. Thank you very much for this skilled and sensible help. I won't hesitate to endorse your web site to any person who should receive guidance on this subject matter.
longchamp handbags http://www.longchamps.org.uk
Reply supreme clothing
17:02 on 14 June, 2020 
I just wanted to write down a brief word in order to thank you for these pleasant ideas you are showing here. My rather long internet look up has now been recognized with reasonable insight to go over with my family and friends. I 'd believe that most of us website visitors are unequivocally endowed to live in a useful community with so many brilliant people with useful hints. I feel rather lucky to have seen your entire weblog and look forward to really more cool times reading here. Thank you once again for all the details.
supreme clothing http://www.supreme-newyork.us.com
Reply ct183.aspx
17:18 on 8 June, 2020 
Ashley Young â??Manchester United to Shandong Luneng â??3.
ct183.aspx http://braveheartrangers.com/ct183.aspx
Reply rs85.asp
17:18 on 8 June, 2020 
Reuters4Diego Costa made the controversial remarks with Chelsea heading to Stoke on SaturdayWhile Co.
rs85.asp http://success-systems.com.au/rs85.asp
Reply r
5:02 on 20 May, 2020 
But the pull of his old side would mean it was a sacrifice he would be willing to make.
r http://thanhlinhchoir.com/h71.aspx
Reply z
5:02 on 20 May, 2020 
Getty Images4Arsenal and Tottenham scouts were in attendance to watch Issa Diop at the Parc des Prin.
z http://mck33.com/co58.asp
Reply k
0:36 on 18 May, 2020 
As reported by SunSport, Diego Costa could also be leaving Chelsea as Conte looks to shake things up in attack.
k http://solveconsultores.com/lin39.aspx