{"id":18097,"date":"2026-03-20T12:53:37","date_gmt":"2026-03-20T11:53:37","guid":{"rendered":"https:\/\/www.wstlegal.eu\/?p=18097"},"modified":"2026-03-20T12:58:47","modified_gmt":"2026-03-20T11:58:47","slug":"interpello-73-2026-inapplicabilita-del-regime-del-c-d-carried-interest-in-caso-di-esborsi-esigui","status":"publish","type":"post","link":"https:\/\/www.wstlegal.eu\/it\/interpello-73-2026-inapplicabilita-del-regime-del-c-d-carried-interest-in-caso-di-esborsi-esigui\/","title":{"rendered":"Interpello 73\/2026 \u2013 Inapplicabilit\u00e0 del regime del c.d. \u201ccarried interest\u201d in caso di esborsi esigui"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"18097\" class=\"elementor elementor-18097\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f6927b5 e-con-full e-flex e-con e-parent\" data-id=\"7f6927b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6fb27aee elementor-widget elementor-widget-text-editor\" data-id=\"6fb27aee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Con la Risposta n. 73 del 9 marzo 2026, l\u2019Agenzia delle Entrate torna a delineare il perimetro del regime del <em>carried interest<\/em> in una fattispecie in cui alcuni manager detengono sia quote A (ordinarie) e B (a rendimento rafforzato) del Fondo, sia Strumenti Finanziari Partecipativi (SFP) emessi dalle societ\u00e0 veicolo (TopCo1 e TopCo2) per la partecipazione indiretta in una societ\u00e0 operativa.<\/p><p><br \/>Secondo l\u2019Agenzia delle Entrate, nel caso di specie, i proventi derivanti dagli SFP assegnati ai manager non possono essere tassati come rendite finanziarie ma devono essere considerati reddito da lavoro dipendente per le seguenti ragioni:<\/p><ul><li><strong>Mancato rispetto della soglia minima:<\/strong> l\u2019Agenzia delle Entrate ha valutato <span style=\"text-decoration: underline;\">l\u2019investimento negli SFP separatamente da quello nel Fondo<\/span>, rilevando che la soglia dell&#8217;1% non era stata raggiunta in quanto l\u2019investimento nelle quote del Fondo rappresenta un investimento autonomo rispetto a quello effettuato in capo alle singole societ\u00e0 veicolo (TopCo1 e TopCo2).<br \/>Inoltre, <span style=\"text-decoration: underline;\">l&#8217;esborso effettuato dai manager<\/span> per sottoscrivere gli SFP (circa 2.000 euro totali) <span style=\"text-decoration: underline;\">\u00e8 stato giudicato meramente simbolico<\/span> \u2013 sia in termini assoluti che in rapporto agli importi investiti dagli altri soci \u2013 per garantire un reale allineamento di interessi con gli altri investitori.<br \/><br \/><\/li><li><strong>Assenza di rischio di perdita:<\/strong> l\u2019Agenzia delle Entrate ha valutato che, grazie ad accordi contrattuali ed opzioni di acquisto da parte del fondo, ai manager veniva di fatto garantita la <span style=\"text-decoration: underline;\">restituzione del capitale versato al valore nominale anche in caso di inadempimenti<\/span> per dolo o colpa grave del manager.<br \/><br \/><\/li><li><strong>Holding period non rispettato<\/strong>: non \u00e8 stata fornita prova che gli strumenti siano detenuti per il <span style=\"text-decoration: underline;\">periodo minimo di cinque anni.<\/span><\/li><\/ul><p><br \/>In conclusione, la circostanza dell\u2019assenza di un effettivo rischio di perdita del capitale investito ed il mancato allineamento dei rischi tra manager e investitori, unitamente alle altre previsioni ed alla carenza dell\u2019ulteriore requisito della durata quinquennale dell\u2019investimento, hanno indotto l\u2019Agenzia a considerare i proventi derivanti dalla detenzione degli SFP come redditi di lavoro (o assimilati) e non come redditi di capitale.<\/p><p>\u00a0<\/p><p>&#8212;<\/p><p>A cura del Team <em>Tax M&amp;A, Tax Due Diligence<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Con la Risposta n. 73 del 9 marzo 2026, l\u2019Agenzia delle Entrate torna a delineare il perimetro del regime del carried interest in una fattispecie in cui alcuni manager detengono sia quote A (ordinarie) e B (a rendimento rafforzato) del Fondo, sia Strumenti Finanziari Partecipativi (SFP) emessi dalle societ\u00e0 veicolo (TopCo1 e TopCo2) per la [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":18098,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_ppma_block_editor_authors":""},"categories":[228],"tags":[273],"filtri":[70],"ppma_author":[112],"class_list":["post-18097","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insight-it","tag-tax-it","filtri-filtro-1"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Interpello 73\/2026 \u2013 Inapplicabilit\u00e0 del regime del c.d. \u201ccarried interest\u201d in caso di esborsi esigui - WST<\/title>\n<meta name=\"description\" content=\"Carried interest e fiscalit\u00e0: la Risposta n. 73\/2026 analizza il caso di manager con quote A, B e SFP tramite societ\u00e0 veicolo.\" \/>\n<meta name=\"robots\" content=\"index, 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