{"id":1889,"date":"2022-12-14T21:59:10","date_gmt":"2022-12-14T19:59:10","guid":{"rendered":"https:\/\/actnet.gr\/nomos-4839-2021-tropopoiiseis-forologikis-nomothesias\/"},"modified":"2023-01-26T23:51:28","modified_gmt":"2023-01-26T21:51:28","slug":"legge4839-2021-modifiche","status":"publish","type":"post","link":"https:\/\/actnet.gr\/it\/legge4839-2021-modifiche\/","title":{"rendered":"Legge 4839\/2021: Modifiche alla Legislazione Fiscale"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1889\" class=\"elementor elementor-1889 elementor-929\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c4de8d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default parallax_section_no qode_elementor_container_no\" data-id=\"c4de8d8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dddc947\" data-id=\"dddc947\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-89435f2 elementor-widget elementor-widget-text-editor\" data-id=\"89435f2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>L&#8217;importo esentasse per le donazioni e le donazioni genitoriali di qualsiasi bene in natura, effettuato dal 01\/10\/2021 in poi, sale a 800.000 euro per i beneficiari di categoria A (indicativamente tra coniugi, tra genitori e figli, ecc.). L\u2019 importo esentasse di cui sopra si estende anche alle donazioni o donazioni genitoriali in denaro, corrisposte tramite istituti di credito, ai predetti beneficiari.<\/p>\n<p>Si precisa, inoltre, che eventuali donazioni o benefici effettuati fino al 30\/09\/2021 non sono computati nel calcolo del suddetto importo esentasse, in eventuali donazioni o donazioni genitoriali effettuati dopo il 01\/10\/2021.<\/p>\n<p>Secondo la nota esplicativa del citato provvedimento, le donazioni e le donazioni genitoriali fino all&#8217;importo di 800.000 euro concluse dal 01\/10\/2021 in poi non saranno prese in considerazione per il calcolo dell&#8217;imposta di successione dovuta tra le stesse persone. Ne consegue, pertanto, che eventuali donazioni o donazioni genitoriali effettuate prima di tale data continueranno a essere prese in considerazione ai fini del calcolo dell&#8217;imposta di successione dovuta.<\/p>\n<p>L&#8217;aliquota dell&#8217;imposta sull&#8217; accumulazione di capitale \u00e8 ridotta allo 0,5% (dall&#8217;1%) e si applica a tutte le operazioni, per le quali la loro responsabilit\u00e0 fiscale sorge dal 01\/10\/2021.<\/p>\n<p>Sono previste aliquote IVA ridotte, tra l&#8217;altro, per alcuni prodotti agricoli, alimenti trasformati e la prestazione di servizi da parte di palestre e istituti di danza.<\/p>\n<p>L&#8217;applicazione dell&#8217; aliquota IVA ridotta relativa a ristoranti, turismo, ecc. \u00e8 prorogato fino al 30\/06\/2022.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Il progetto di legge del Ministero delle Finanze \u00e8 stato presentato al Parlamento&#8230;<\/p>\n","protected":false},"author":3,"featured_media":1666,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50,40],"tags":[],"class_list":["post-1889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economia","category-finanziariamente"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Legge 4839\/2021: Modifiche alla Legislazione Fiscale | Actnet Tax Solutions S.A.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/actnet.gr\/it\/legge4839-2021-modifiche\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Legge 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