Elena Cardani

Novara

Editorial Manager at l'Arca International

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Articles

Siiq e interessi: ecco quando non si pagano le ritenute

4 days ago | we-wealth.com | Elena Cardani

Gli interessi corrisposti da una società di investimento immobiliare quotata (Siiq) residente in Italia ad una società controllante residente in un altro Stato dell’Unione europea possono beneficiare del regime di esenzione dalle ritenute previsto dalla Direttiva Interessi e Royalties. Così si è pronunciata l’Agenzia delle Entrate nella risposta n. 93 del 9 aprile 2025.
Property Tax (IMU) and Budget Law in Italy: Payment by February 29, 2024

Dec 26, 2023 | we-wealth.com | Elena Cardani

The 2024 Budget Law (currently under approval) stipulates that the new IMU payment must be made by February 29, 2024. The 2024 Budget Law (A.C. 1627), approved by the Senate on December 22 and currently under examination by the Chamber (the budget review is scheduled for December 28), includes a provision regarding the "timeliness of regulatory resolutions and approval of rates and fees concerning certain municipal taxes," including IMU.
VAT and Real Estate to be Demolished: Clarifications by the Court of Cassation

Sep 29, 2023 | we-wealth.com | Elena Cardani

The sale of a building intended for demolition after the sale cannot be reclassified as the sale of a building plot, subject to higher VAT. This is the ruling of the Court of Cassation in Order No. 6788/2023, which pertains to a notice of additional VAT assessment issued following the reclassification of the sale of a building by the Revenue Agency as the sale of a building plot.