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Credito d’imposta estero e participation exemption: la riduzione proporzionale dell’imposta pagata all’estero resta obbligatoria


Con l’Interpello 101/2025, l’Agenzia delle Entrate ha riaffermato la piena applicabilità della riduzione proporzionale dell’imposta estera prevista dal comma 10 dell’articolo 165 del TUIR, anche nei casi in cui le plusvalenze realizzate da soggetti residenti in Italia siano già sottoposte a tassazione concorrente all’estero, come previsto da Convenzioni contro le doppie imposizioni. Il chiarimento riguarda, nello specifico, la compatibilità tra il credito d’imposta per imposte pagate in Francia e il regime PEX (participation exemption) disciplinato dall’articolo 87 del TUIR.

 



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