{"id":16793,"date":"2022-03-21T15:16:20","date_gmt":"2022-03-21T14:16:20","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/?p=16793"},"modified":"2024-02-05T16:48:55","modified_gmt":"2024-02-05T15:48:55","slug":"lands-and-participation-shares-revaluation","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/lands-and-participation-shares-revaluation\/","title":{"rendered":"Lands and participation shares revaluation"},"content":{"rendered":"<p>The \u201c<strong>D.L. Energia<\/strong>\u201d (Legislative Decree n. 17\/2022) reintroduced the revaluation of <strong>lands<\/strong> and <strong>participation shares<\/strong>. In particular, the regulation allows to revaluate such assets:<\/p>\n<ul>\n<li>to natural persons who are not running a business activity;<\/li>\n<li>to partnerships, companies and associations assimilated under the art. 5 of the T.U.I.R.;<\/li>\n<li>non-commercial entities with regard to activities that are not inherent to the business activity;<\/li>\n<li>non-residents without a permanent establishment in Italy.<\/li>\n<\/ul>\n<p>The provision states that such entities need to hold the participation share\/land on the 1<sup>st<\/sup> of January 2022.<\/p>\n<p>If such requirements are satisfied, it\u2019s possible to consider in the calculation of \u201cdifferent incomes\u201d under the art. 67 of the T.U.I.R. the amount revalued, and not the historical cost, against the payment of a substitute tax equal to the 14% of the renewed value that could be paid either in one single instalment or in three annual instalments starting from the 15<sup>th<\/sup> of June. The value has to result from a sworn value appraisal (prepared within the <strong>15<sup>th <\/sup>of June 2022<\/strong>) signed by a chartered accountant or a legal auditor in case of a participation share; in case of a land, it must be signed by members of the registers of engineers, architects, surveyors, agronomists, agro-technicians, agricultural experts or industrial building experts.<\/p>\n<p>In conclusion, the fiscal benefit derives from a <strong>reduction of the tax rate<\/strong> in case of sale of the assets in exam (14% on the renewed value against the ordinary tax rate equal to 26% on the capital gain). The operation is considered effective when the payment is made or, in case of payment in instalments, when the first instalment is paid.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The \u201cD.L. Energia\u201d (Legislative Decree n. 17\/2022) reintroduced the revaluation of lands and participation shares. In particular, the regulation allows to revaluate such assets: to natural persons who are not running a business activity; to partnerships, companies and associations assimilated under the art. 5 of the T.U.I.R.; non-commercial entities with regard to activities that are [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"class_list":["post-16793","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lands and participation shares revaluation - Andersen Italy<\/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:\/\/dev.andersen.dotandmedia.com\/en\/lands-and-participation-shares-revaluation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lands and participation shares revaluation - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"The \u201cD.L. Energia\u201d (Legislative Decree n. 17\/2022) reintroduced the revaluation of lands and participation shares. In particular, the regulation allows to revaluate such assets: to natural persons who are not running a business activity; to partnerships, companies and associations assimilated under the art. 5 of the T.U.I.R.; non-commercial entities with regard to activities that are [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.andersen.dotandmedia.com\/en\/lands-and-participation-shares-revaluation\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Italy\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-21T14:16:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-05T15:48:55+00:00\" \/>\n<meta name=\"author\" content=\"Sonia Spagnol\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sonia Spagnol\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/lands-and-participation-shares-revaluation\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/lands-and-participation-shares-revaluation\\\/\"},\"author\":{\"name\":\"Sonia Spagnol\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/#\\\/schema\\\/person\\\/cb5af12c5bec332705e6df89c8d9a1d1\"},\"headline\":\"Lands and participation shares revaluation\",\"datePublished\":\"2022-03-21T14:16:20+00:00\",\"dateModified\":\"2024-02-05T15:48:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/lands-and-participation-shares-revaluation\\\/\"},\"wordCount\":277,\"articleSection\":[\"Insights\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/lands-and-participation-shares-revaluation\\\/\",\"url\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/lands-and-participation-shares-revaluation\\\/\",\"name\":\"Lands and participation shares revaluation - 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