{"id":2970,"date":"2025-01-06T19:42:28","date_gmt":"2025-01-06T18:42:28","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=2970"},"modified":"2025-01-06T19:42:44","modified_gmt":"2025-01-06T18:42:44","slug":"contribution-of-non-controlling-interests-in-controlled-realisation-family-owned-transferee-company-new-provisions-of-legislative-decree-no-192-2024-so-called-irpef-an","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/contribution-of-non-controlling-interests-in-controlled-realisation-family-owned-transferee-company-new-provisions-of-legislative-decree-no-192-2024-so-called-irpef-an\/","title":{"rendered":"Contribution of non-controlling interests in \u2018controlled realisation\u2019 &#8211; Family-owned transferee company &#8211; New provisions of Legislative Decree No. 192\/2024"},"content":{"rendered":"<p>Contributions of qualified minority interests made after 31 December 2024 are subject to the provisions of Article 177, paragraph 2-bis, of the Consolidated Income Tax Act, as amended by Article 17 of Legislative Decree 192\/2024.<br \/>\nUnder the new rules, the transferee company must be owned solely by the transferor or, if the transferor is a natural person, by the transferee and its family members pursuant to Article 5, paragraph 5 of the TUIR. On the other hand, the further condition required by the rule for the application of the controlled realisation regime, i.e., the exceeding of the qualification thresholds in respect of the individual participations transferred, remains unaffected.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Contributions of qualified minority interests made after 31 December 2024 are subject to the provisions of Article 177, paragraph 2-bis, of the Consolidated Income Tax Act, as amended by Article 17 of Legislative Decree 192\/2024. Under the new rules, the transferee company must be owned solely by the transferor or, if the transferor is a  [&#8230;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2970","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contribution of non-controlling interests in \u2018controlled realisation\u2019 - Family-owned transferee company - New provisions of Legislative Decree No. 192\/2024 -<\/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:\/\/www.hessepartner.it\/en\/contribution-of-non-controlling-interests-in-controlled-realisation-family-owned-transferee-company-new-provisions-of-legislative-decree-no-192-2024-so-called-irpef-an\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contribution of non-controlling interests in \u2018controlled realisation\u2019 - Family-owned transferee company - New provisions of Legislative Decree No. 192\/2024 -\" \/>\n<meta property=\"og:description\" content=\"Contributions of qualified minority interests made after 31 December 2024 are subject to the provisions of Article 177, paragraph 2-bis, of the Consolidated Income Tax Act, as amended by Article 17 of Legislative Decree 192\/2024. 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