{"id":18214,"date":"2023-10-04T13:02:41","date_gmt":"2023-10-04T13:02:41","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18214"},"modified":"2023-10-04T13:02:43","modified_gmt":"2023-10-04T13:02:43","slug":"imposta-sul-reddito-delle-persone-fisiche-determinazione-del-reddito-imponibile-norme-relative-alle-entita-controllate-dallestero-modifiche-legislative-successive-al-gennaio-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-rregullat-per-entitetet-e-huaja-te-kontrolluara-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Imposta sul reddito delle persone fisiche: determinazione del reddito imponibile: norme relative alle entit\u00e0 controllate da soggetti esteri (modifiche normative successive al gennaio 2024)"},"content":{"rendered":"<p>Quando una persona fisica detiene una partecipazione in un\u2019entit\u00e0 controllata dall\u2019estero i cui utili non sono soggetti a imposta o sono esenti da imposta nella Repubblica di Albania, qualsiasi utile non distribuito derivante da redditi passivi deve essere incluso nel reddito imponibile della persona fisica derivante da tale investimento.<\/p>\n\n\n\n<p>Un'entit\u00e0 estera \u00e8 considerata un'entit\u00e0 estera controllata quando sono soddisfatte le seguenti condizioni:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>a) la persona fisica, o insieme a soggetti collegati, detiene una partecipazione diretta o indiretta superiore al 50 per cento dei diritti di voto, oppure possiede, direttamente o indirettamente, pi\u00f9 del 50 per cento del capitale, oppure ha diritto a ricevere pi\u00f9 del 50 per cento degli utili di tale entit\u00e0; <\/p><p>e<\/p><p>b) l\u2019imposta effettivamente versata dall\u2019entit\u00e0 sul proprio utile \u00e8 inferiore al 50 per cento dell\u2019imposta che le sarebbe stata applicata se fosse stata un\u2019entit\u00e0 residente nella Repubblica di Albania.<\/p><\/blockquote>\n\n\n\n<p>Si ritiene che i seguenti utili derivino da redditi passivi:<\/p>\n\n\n\n<p>a) gli interessi o qualsiasi reddito derivante da attivit\u00e0 finanziarie;<\/p>\n\n\n\n<p>b) i diritti d'autore o qualsiasi altro provento derivante dalla propriet\u00e0 intellettuale;<\/p>\n\n\n\n<p>c) dividendi e proventi derivanti dalla vendita di titoli;<\/p>\n\n\n\n<p>c) proventi derivanti da leasing finanziario.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Se il reddito passivo non supera il 30 per cento dell'utile complessivo dell'entit\u00e0 controllata dall'estero, le disposizioni del presente articolo non si applicano.<\/p><\/blockquote>\n\n\n\n<p>Quando l\u2019entit\u00e0 distribuisce utili a una persona fisica e tali utili distribuiti sono inclusi nel reddito imponibile della persona fisica, gli importi del reddito precedentemente inclusi nella base imponibile ai sensi del presente articolo vengono dedotti dalla base imponibile al momento del calcolo dell\u2019imposta dovuta sugli utili distribuiti.<\/p>\n\n\n\n<p>Qualora l\u2019entit\u00e0 estera controllata abbia versato imposte nello Stato di residenza o di domicilio sui redditi inclusi nella base imponibile della persona fisica ai sensi del presente articolo, tali imposte possono essere imputate a credito dell\u2019imposta complessiva dovuta. Il credito d\u2019imposta \u00e8 calcolato ai sensi dell\u2019articolo 25 della presente legge.<\/p>\n\n\n\n<p>Le modalit\u00e0 di applicazione del presente articolo sono definite nelle linee guida pertinenti approvate dal ministro delle Finanze.<\/p>\n\n\n\n<p>Fonte: <a href=\"https:\/\/www.tatime.gov.al\/c\/6\/70\/tatimi-mbi-te-ardhurat\" target=\"_blank\" rel=\"noreferrer noopener\">Direzione Generale delle Imposte.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contatti\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Kur nj\u00eb person fizik ka nj\u00eb interes n\u00eb nj\u00eb entitet t\u00eb huaj t\u00eb kontrolluar, fitimet e t\u00eb cilit nuk i n\u00ebnshtrohen tatimit ose jan\u00eb t\u00eb p\u00ebrjashtuara nga tatimi n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, \u00e7do fitim i pashp\u00ebrndar\u00eb, i cili rrjedh nga t\u00eb ardhurat pasive, duhet t\u00eb p\u00ebrfshihet n\u00eb t\u00eb ardhurat e tatueshme nga investimi i personit [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18215,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[344,47],"tags":[438,85,439,90,249],"class_list":["post-18214","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-formate-udhezime","category-news","tag-entitetet-e-kontrolluara","tag-ndryshime-ligjore","tag-tatimi-i-ri-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-personale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tatimi mbi t\u00eb ardhurat personale: p\u00ebrcaktimi i t\u00eb ardhurave t\u00eb tatueshme: Rregullat p\u00ebr entitetet e huaja t\u00eb kontrolluara (ndryshimet ligjore pas Janar 2024) - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, 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