{"id":3307,"date":"2026-01-07T15:51:29","date_gmt":"2026-01-07T14:51:29","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3307"},"modified":"2026-01-07T15:51:29","modified_gmt":"2026-01-07T14:51:29","slug":"territorialita-dellimposta-di-successione-e-donazione-italia","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/it\/territorialita-dellimposta-di-successione-e-donazione-italia\/","title":{"rendered":"Territorialit\u00e0 dell\u2019imposta di successione e donazione (Italia)"},"content":{"rendered":"<ul>\n<li data-start=\"69\" data-end=\"366\">\n<p data-start=\"71\" data-end=\"92\"><strong data-start=\"71\" data-end=\"90\">Regola generale<\/strong><\/p>\n<ul data-start=\"95\" data-end=\"366\">\n<li data-start=\"95\" data-end=\"244\">\n<p data-start=\"97\" data-end=\"244\"><strong data-start=\"97\" data-end=\"140\">Residenza in Italia del defunto\/donante<\/strong>: l\u2019imposta si applica <strong data-start=\"163\" data-end=\"203\">su tutti i beni e diritti trasferiti<\/strong>, ovunque situati (worldwide taxation).<\/p>\n<\/li>\n<li data-start=\"247\" data-end=\"366\">\n<p data-start=\"249\" data-end=\"366\"><strong data-start=\"249\" data-end=\"296\">Non residenza in Italia del defunto\/donante<\/strong>: l\u2019imposta si applica <strong data-start=\"319\" data-end=\"365\">solo ai beni e diritti esistenti in Italia<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"368\" data-end=\"1007\">\n<p data-start=\"370\" data-end=\"477\"><strong data-start=\"370\" data-end=\"425\">Beni considerati \u201cin ogni caso\u201d esistenti in Italia<\/strong> (ai fini della territorialit\u00e0), tra i principali:<\/p>\n<ul data-start=\"480\" data-end=\"1007\">\n<li data-start=\"480\" data-end=\"567\">\n<p data-start=\"482\" data-end=\"567\">beni e diritti <strong data-start=\"497\" data-end=\"539\">iscritti in pubblici registri italiani<\/strong> e relativi diritti reali;<\/p>\n<\/li>\n<li data-start=\"570\" data-end=\"694\">\n<p data-start=\"572\" data-end=\"694\"><strong data-start=\"572\" data-end=\"590\">partecipazioni<\/strong> (azioni\/quote) in societ\u00e0 o enti con <strong data-start=\"628\" data-end=\"691\">sede legale, amministrazione o oggetto principale in Italia<\/strong>;<\/p>\n<\/li>\n<li data-start=\"697\" data-end=\"778\">\n<p data-start=\"699\" data-end=\"778\"><strong data-start=\"699\" data-end=\"724\">obbligazioni e titoli<\/strong> emessi dallo Stato italiano o da soggetti italiani;<\/p>\n<\/li>\n<li data-start=\"781\" data-end=\"874\">\n<p data-start=\"783\" data-end=\"874\"><strong data-start=\"783\" data-end=\"814\">crediti e titoli di credito<\/strong> se il debitore\/trattario\/emittente \u00e8 residente in Italia;<\/p>\n<\/li>\n<li data-start=\"877\" data-end=\"1007\">\n<p data-start=\"879\" data-end=\"1007\"><strong data-start=\"879\" data-end=\"900\">crediti garantiti<\/strong> da beni situati in Italia, <strong data-start=\"928\" data-end=\"962\">nei limiti del valore dei beni<\/strong>, a prescindere dalla residenza del debitore.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Regola generale Residenza in Italia del defunto\/donante: l\u2019imposta si applica su tutti i beni e diritti trasferiti, ovunque situati (worldwide taxation). Non residenza in Italia del defunto\/donante: l\u2019imposta si applica solo ai beni e diritti esistenti in Italia. Beni considerati \u201cin ogni caso\u201d esistenti in Italia (ai fini della territorialit\u00e0), tra i principali: beni e  [&#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-3307","post","type-post","status-publish","format-standard","hentry","category-non-categorizzato"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Territorialit\u00e0 dell\u2019imposta di successione e donazione (Italia) - 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\/territorialita-dellimposta-di-successione-e-donazione-italia\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Territorialit\u00e0 dell\u2019imposta di successione e donazione (Italia) - Hesse und Partner\" \/>\n<meta property=\"og:description\" content=\"Regola generale Residenza in Italia del defunto\/donante: l\u2019imposta si applica su tutti i beni e diritti trasferiti, ovunque situati (worldwide taxation). Non residenza in Italia del defunto\/donante: l\u2019imposta si applica solo ai beni e diritti esistenti in Italia. 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