Residenza persone fisiche, società ed enti: nuove regole

Sono residenti in Italia le persone fisiche che per la maggior parte dell’anno hanno il domicilio nel territorio dello Stato: sviluppano cioè le relazioni personali e familiari in via principale nel nostro Paese. Con la circolare n. 20/E, pubblicata oggi, l’Agenzia delle Entrate illustra gli effetti delle modifiche introdotte dal Decreto fiscalità internazionale (Dlgs n. 209/2023) in materia di residenza fiscale delle persone fisiche, delle società e degli enti in vigore dal 2024.

Nuove regole

Cambia quindi il concetto di “domicilio”: a differenza della disciplina previgente, non è più mutuato dal codice civile, ma, in linea con la prassi internazionale, viene riconosciuta prevalenza alle relazioni personali e familiari piuttosto che a quelle economiche. Ciò fatta salva l’eventuale applicazione di disposizioni contenute nelle Convenzioni contro le doppie imposizioni. Il documento di prassi, corredato da una traduzione di cortesia in lingua inglese, illustra le nuove regole anche con esempi concreti.

A seguito delle modifiche normative, la semplice presenza sul territorio dello Stato, per la maggior parte del periodo d’imposta – 183 giorni in un anno o 184 giorni in caso di anno bisestile, incluse le frazioni di giorno – è sufficiente a configurare la residenza fiscale in Italia. La circolare rende chiarimenti sul computo delle frazioni di giorno. Illustra, inoltre, che per effetto dell’introduzione del nuovo criterio della presenza fisica, le persone che lavorano in smart working nello Stato italiano, per la maggior parte del periodo d’imposta, sono considerate fiscalmente residenti in Italia.

Società ed enti

Novità anche per società ed enti. Secondo le nuove regole, evidenzia la circolare, sono considerati residenti le società e gli enti che per la maggior parte del periodo di imposta hanno nel territorio dello Stato la sede legale o la sede di direzione effettiva o la gestione ordinaria in via principale. Si tratta di tre criteri alternativi, ossia basta che ricorra uno solo di essi per configurare la residenza in Italia. Le nuove regole sono in vigore dal 1° gennaio 2024 per le società e gli enti aventi l’esercizio coincidente con l’anno solare, per quelli per cui l’esercizio non coincide con l’anno solare la nuova determinazione della residenza è efficace dal periodo successivo a quello in corso al 29 dicembre 2023.

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