{"id":9474,"date":"2025-09-05T10:39:54","date_gmt":"2025-09-05T08:39:54","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=9474"},"modified":"2025-09-05T10:45:14","modified_gmt":"2025-09-05T08:45:14","slug":"utilizzo-della-riserva-da-rivalutazione","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2025\/09\/05\/utilizzo-della-riserva-da-rivalutazione\/","title":{"rendered":"UTILIZZO DELLA RISERVA DA RIVALUTAZIONE"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-medium\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/09\/shutterstock_2661515435-300x169.jpg\" alt=\"\" class=\"wp-image-9479\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/09\/shutterstock_2661515435-300x169.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/09\/shutterstock_2661515435-768x432.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/09\/shutterstock_2661515435-260x146.jpg 260w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/09\/shutterstock_2661515435-50x28.jpg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/09\/shutterstock_2661515435-133x75.jpg 133w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/09\/shutterstock_2661515435.jpg 1000w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Con <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/9256977\/Risposta+n.+219_2025\/a3791c53-3e97-5c0a-efbe-f902b542f057\" target=\"_blank\" rel=\"noreferrer noopener\">interpello n. 219 del 21.08.2025 l\u2019Agenzia delle Entrate<\/a> ha evidenziato che l\u2019utilizzo di una riserva da rivalutazione in sospensione d\u2019imposta per la copertura di perdite riportate a nuovo, purch\u00e9 non vi sia distribuzione ai soci, non genera alcun effetto fiscale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pertanto la successiva riduzione della riserva stessa mediante delibera assembleare estingue definitivamente il vincolo di sospensione.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con interpello n. 219 del 21.08.2025 l\u2019Agenzia delle Entrate ha evidenziato che l\u2019utilizzo di una riserva da rivalutazione in sospensione d\u2019imposta per la copertura di perdite<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":9479,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-9474","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/9474","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/comments?post=9474"}],"version-history":[{"count":1,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/9474\/revisions"}],"predecessor-version":[{"id":9480,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/9474\/revisions\/9480"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/9479"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=9474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=9474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=9474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}