The tax regime for agricultural societies outlined by the Finance Act 2007 enables socially-owned enterprises operating in the primary sector to benefit from favorable tax treatment. In fact, partnerships and limited liability to those who hold the position of agricultural societies (Article 2 of Decree no. 99/2004) may opt for taxation of income on the basis of land art. 32 of the Income Tax Code, stating that the only income of the land property.
The income from the agricultural activities referred to in art. 32 has, however, the nature of business income, but in the presence of the option, he was hired on the basis of land prices. For these companies, therefore, taxable income may substantially coincide with the cadastral income.
In view of the discipline, please described above, it was asked what happens when you proceed to the distribution of profits earned by the agricultural societies in question. Given that neither the DM 2 April 2008 (containing provisions relating to taxation of dividends) or the September 27, 2007 No DM 213 (laying down the detailed rules for the option for taxation based on land) provide for exceptions to the ordinary rules governing the taxation of dividends, it seems logical to assume that it is applicable to the ordinary regime of taxation of profits distributed by companies.
Therefore, with regard to the partnership, the agricultural income and, possibly, dominicale vengono imputati ai soci in proporzione alla loro quota di partecipazione e la successiva distribuzione degli utili ai soci non determina alcuna tassazione. Per le società a responsabilità limitata, invece, il dividendo distribuito:
- concorrere alla formazione del reddito complessivo dei soci nella misura del 49,7 (o 40%),in caso di partecipazioni qualificate;
- oppure diviene integralmente imponibile e assoggettato a ritenuta a titolo d’imposta del 12,50%, in caso di partecipazioni non qualificate.
Sempre muovendo dalle considerazioni testé riportate, nel caso in cui una srl che possiede la qualifica di società agricola opti per il regime della trasparenza fiscale ex art. 116 del TUIR, la società register does not tax income but directly allocated to the members, and all amounts distributed to them as dividends do not discount any tax.
To clarify what is written is an example: Suppose that a limited company opts for the taxation of agricultural incomes on a register but does not adhere to the transparency regime in Article .116 of the Income Tax Code, if produced solely on an income land base of 10,000 € in 2010, the company will serve the IRES only on that amount regardless of Utility Statements made at year end, which could be even higher (for example, could amount to 40,000 €). This
useful, if distributed, will contribute to the formation income and members possessing qualifying holdings to 49.72%.
The income from the agricultural activities referred to in art. 32 has, however, the nature of business income, but in the presence of the option, he was hired on the basis of land prices. For these companies, therefore, taxable income may substantially coincide with the cadastral income.
In view of the discipline, please described above, it was asked what happens when you proceed to the distribution of profits earned by the agricultural societies in question. Given that neither the DM 2 April 2008 (containing provisions relating to taxation of dividends) or the September 27, 2007 No DM 213 (laying down the detailed rules for the option for taxation based on land) provide for exceptions to the ordinary rules governing the taxation of dividends, it seems logical to assume that it is applicable to the ordinary regime of taxation of profits distributed by companies.
Therefore, with regard to the partnership, the agricultural income and, possibly, dominicale vengono imputati ai soci in proporzione alla loro quota di partecipazione e la successiva distribuzione degli utili ai soci non determina alcuna tassazione. Per le società a responsabilità limitata, invece, il dividendo distribuito:
- concorrere alla formazione del reddito complessivo dei soci nella misura del 49,7 (o 40%),in caso di partecipazioni qualificate;
- oppure diviene integralmente imponibile e assoggettato a ritenuta a titolo d’imposta del 12,50%, in caso di partecipazioni non qualificate.
Sempre muovendo dalle considerazioni testé riportate, nel caso in cui una srl che possiede la qualifica di società agricola opti per il regime della trasparenza fiscale ex art. 116 del TUIR, la società register does not tax income but directly allocated to the members, and all amounts distributed to them as dividends do not discount any tax.
To clarify what is written is an example: Suppose that a limited company opts for the taxation of agricultural incomes on a register but does not adhere to the transparency regime in Article .116 of the Income Tax Code, if produced solely on an income land base of 10,000 € in 2010, the company will serve the IRES only on that amount regardless of Utility Statements made at year end, which could be even higher (for example, could amount to 40,000 €). This
useful, if distributed, will contribute to the formation income and members possessing qualifying holdings to 49.72%.
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