{"id":2698,"date":"2024-06-02T21:02:15","date_gmt":"2024-06-02T19:02:15","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=2698"},"modified":"2024-06-02T21:02:19","modified_gmt":"2024-06-02T19:02:19","slug":"societa-holding-novita-del-dlgs-209-2023","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/it\/societa-holding-novita-del-dlgs-209-2023\/","title":{"rendered":"Societ\u00e0 holding &#8211; Novit\u00e0 del DLgs. 209\/2023"},"content":{"rendered":"<p>Secondo la circ. Assoholding n. 1\/2024:<\/p>\n<p>&#8211; per le societ\u00e0 holding localizzate in Italia che esercitano attivit\u00e0 di direzione e coordinamento esiste una presunzione qualificata di residenza in Italia a norma del riformulato art. 73 co. 3 del TUIR, in quanto la direzione e coordinamento implica la direzione effettiva, intesa quale assunzione delle decisioni strategiche;<\/p>\n<p>&#8211; al contrario, per le holding statiche che si limitano a partecipare alle assemblee delle controllate e a ricevere i dividendi, la presunzione non potrebbe essere fatta valere.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Secondo la circ. Assoholding n. 1\/2024: &#8211; per le societ\u00e0 holding localizzate in Italia che esercitano attivit\u00e0 di direzione e coordinamento esiste una presunzione qualificata di residenza in Italia a norma del riformulato art. 73 co. 3 del TUIR, in quanto la direzione e coordinamento implica la direzione effettiva, intesa quale assunzione delle decisioni strategiche;  [&#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":[24],"tags":[],"class_list":["post-2698","post","type-post","status-publish","format-standard","hentry","category-non-categorizzato"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Societ\u00e0 holding - Novit\u00e0 del DLgs. 209\/2023 - Hesse und Partner<\/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\/it\/societa-holding-novita-del-dlgs-209-2023\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Societ\u00e0 holding - Novit\u00e0 del DLgs. 209\/2023 - Hesse und Partner\" \/>\n<meta property=\"og:description\" content=\"Secondo la circ. 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