{"id":3751,"date":"2022-02-22T10:05:18","date_gmt":"2022-02-22T09:05:18","guid":{"rendered":"https:\/\/scarioni.theartisan.it\/nel-realizzo-controllato-le-holding-non-sono-qualificabili-con-criteri-pex\/"},"modified":"2022-06-14T18:15:05","modified_gmt":"2022-06-14T16:15:05","slug":"nel-realizzo-controllato-le-holding-non-sono-qualificabili-con-criteri-pex","status":"publish","type":"post","link":"https:\/\/scarioni.theartisan.it\/en\/nel-realizzo-controllato-le-holding-non-sono-qualificabili-con-criteri-pex\/","title":{"rendered":"Nel realizzo controllato le holding non sono qualificabili con criteri Pex"},"content":{"rendered":"<p><em>22 febbraio 2022<\/em><\/p>\n<p>Con la risposta a interpello n. 869 dello scorso 29 dicembre, l\u2019Agenzia delle Entrate ha chiarito quale debba essere \u2013 ai fini del \u201c<strong>realizzo controllato<\/strong>\u201d ex art. 177, comma 2-bis del TUIR \u2013 la modalit\u00e0 per appurare se oggetto del conferimento sia la partecipazione in una \u201cholding\u201d, sostenendo che debba farsi ricorso ai criteri validi in ambito pex.<\/p>\n<p>Su <strong>Il Sole 24 Ore<\/strong> di oggi, <a href=\"https:\/\/scarioni.theartisan.it\/professionisti\/paolo-scarioni\/\"><strong>Paolo Scarioni<\/strong><\/a> e <a href=\"https:\/\/scarioni.theartisan.it\/professionisti\/antonio-fiorentino-martino\/\"><strong>Antonio Fiorentino Martino<\/strong><\/a> evidenziano le criticit\u00e0 di tale posizione.<\/p>\n<p><em><a href=\"http:\/\/scarioni.theartisan.it\/wp-content\/uploads\/2022\/02\/22_02_2022-Realizzo-controllato_Holding-non-qualificabili-con-criteri-pex.pdf\">Leggi qui<\/a><\/em> l&#8217;articolo!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>22 febbraio 2022 Con la risposta a interpello n. 869 dello scorso 29 dicembre, l\u2019Agenzia delle Entrate ha chiarito quale debba essere \u2013 ai fini del \u201crealizzo controllato\u201d ex art. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3962,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[22,16],"tags":[],"acf":{"professional_associated":[4323,4313]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nel realizzo controllato le holding non sono qualificabili con criteri Pex - Scarioni e Angelucci<\/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:\/\/scarioni.theartisan.it\/en\/nel-realizzo-controllato-le-holding-non-sono-qualificabili-con-criteri-pex\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nel realizzo controllato le holding non sono qualificabili con criteri Pex - Scarioni e Angelucci\" \/>\n<meta property=\"og:description\" content=\"22 febbraio 2022 Con la risposta a interpello n. 869 dello scorso 29 dicembre, l\u2019Agenzia delle Entrate ha chiarito quale debba essere \u2013 ai fini del \u201crealizzo controllato\u201d ex art. [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/scarioni.theartisan.it\/en\/nel-realizzo-controllato-le-holding-non-sono-qualificabili-con-criteri-pex\/\" \/>\n<meta property=\"og:site_name\" content=\"Scarioni e Angelucci\" \/>\n<meta property=\"article:published_time\" content=\"2022-02-22T09:05:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-14T16:15:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/scarioni.theartisan.it\/wp-content\/uploads\/2022\/02\/header-blog-sito-sap-4.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"868\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Studio\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Studio\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/scarioni.theartisan.it\/en\/nel-realizzo-controllato-le-holding-non-sono-qualificabili-con-criteri-pex\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/scarioni.theartisan.it\/en\/nel-realizzo-controllato-le-holding-non-sono-qualificabili-con-criteri-pex\/\"},\"author\":{\"name\":\"Studio\",\"@id\":\"https:\/\/scarioni.theartisan.it\/#\/schema\/person\/7eed80607ce991405f11d74056acbcf0\"},\"headline\":\"Nel realizzo controllato le holding non sono qualificabili con criteri Pex\",\"datePublished\":\"2022-02-22T09:05:18+00:00\",\"dateModified\":\"2022-06-14T16:15:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/scarioni.theartisan.it\/en\/nel-realizzo-controllato-le-holding-non-sono-qualificabili-con-criteri-pex\/\"},\"wordCount\":88,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/scarioni.theartisan.it\/#organization\"},\"articleSection\":[\"Events\",\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/scarioni.theartisan.it\/en\/nel-realizzo-controllato-le-holding-non-sono-qualificabili-con-criteri-pex\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/scarioni.theartisan.it\/en\/nel-realizzo-controllato-le-holding-non-sono-qualificabili-con-criteri-pex\/\",\"url\":\"https:\/\/scarioni.theartisan.it\/en\/nel-realizzo-controllato-le-holding-non-sono-qualificabili-con-criteri-pex\/\",\"name\":\"Nel realizzo controllato le holding non sono qualificabili con criteri Pex - 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