{"id":110875,"date":"2021-02-17T18:50:31","date_gmt":"2021-02-17T17:50:31","guid":{"rendered":"https:\/\/arlettipartners.com\/trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente\/"},"modified":"2024-03-20T10:32:02","modified_gmt":"2024-03-20T09:32:02","slug":"trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/it\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente","title":{"rendered":"Trattamento Fiscale: interessi dei buoni postali fruttiferi percepiti da un soggetto non residente"},"content":{"rendered":"<h2 style=\"text-align: left;\">I buoni postali sono esenti dal pagamento dell\u2019imposta sostitutiva solo se si \u00e8 stati residenti all\u2019estero per tutta la durata del titolo.<\/h2>\n<p style=\"text-align: left;\">Il 15 Febbraio 2021 l\u2019Agenzia delle Entrate ha fornito chiarimenti in merito al regime di esenzione per gli interessi dei buoni postali fruttiferi, il quale risulta applicabile solo se l\u2019individuo rimane residente all\u2019estero per tutto il periodo in cui \u00e8 stato intestatario dei buoni.<\/p>\n<p style=\"text-align: left;\">In merito agli interessi derivanti dai buoni postali fruttiferi, gli articoli 2 e 6 del Dlgs 239\/1996 prevedono che:<\/p>\n<ul>\n<li style=\"text-align: left;\">Venga applicata un\u2019imposta sostitutiva delle imposte sui redditi del 12,50%;<\/li>\n<li style=\"text-align: left;\">Sia prevista un\u2019esenzione qualora gli interessi siano percepiti da soggetti residenti in Stati appartenenti alla cosiddetta White List.<\/li>\n<\/ul>\n<p style=\"text-align: left;\">Tuttavia, occorre tenere in considerazione anche le disposizioni previste dal Decreto interministeriale 23.12.1998 n. 511 il quale prevedono che:<\/p>\n<ul>\n<li style=\"text-align: left;\">Il regime di esenzione si applica solo nel caso in cui venga accertata la continuit\u00e0 del diritto fino dall\u2019emissione del titolo;<\/li>\n<li style=\"text-align: left;\">Al buono postale fruttifero non deve essere applicato un doppio regime fiscale.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>I buoni postali sono esenti dal pagamento dell\u2019imposta sostitutiva solo se si \u00e8 stati residenti all\u2019estero per tutta la durata del titolo.<\/p>\n","protected":false},"author":52,"featured_media":109878,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[1450,1711],"tags":[],"country":[1503],"container":[],"service":[5802],"tag-di-competenza":[],"class_list":["post-110875","news","type-news","status-publish","has-post-thumbnail","hentry","category-income-tax-law","category-resident-art-4-oecd","country-italia","service-tax-services-for-individuals"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Trattamento fiscale interessi: buoni postali fruttiferi di soggetto non residente<\/title>\n<meta name=\"description\" content=\"Buoni postali esenti da pagamento dell\u2019imposta sostitutiva solo se si \u00e8 stati residenti all\u2019estero per tutta la durata del titolo.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/arlettipartners.com\/it\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Trattamento Fiscale: interessi dei buoni postali fruttiferi percepiti da un soggetto non residente\" \/>\n<meta property=\"og:description\" content=\"Buoni postali esenti da pagamento dell\u2019imposta sostitutiva solo se si \u00e8 stati residenti all\u2019estero per tutta la durata del titolo.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/arlettipartners.com\/it\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente\" \/>\n<meta property=\"og:site_name\" content=\"Arletti Partners\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ArlettiPartners\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-20T09:32:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/arlettipartners.com\/wp-content\/uploads\/2021\/02\/Modena-MO-Piazza_Grande-WLM2016-ph.pibi1967-CCBYSA.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente\",\"url\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente\",\"name\":\"Trattamento fiscale interessi: buoni postali fruttiferi di soggetto non residente\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/Modena-MO-Piazza_Grande-WLM2016-ph.pibi1967-CCBYSA.jpg\",\"datePublished\":\"2021-02-17T17:50:31+00:00\",\"dateModified\":\"2024-03-20T09:32:02+00:00\",\"description\":\"Buoni postali esenti da pagamento dell\u2019imposta sostitutiva solo se si \u00e8 stati residenti all\u2019estero per tutta la durata del titolo.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/arlettipartners.com\\\/it\\\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente#primaryimage\",\"url\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/Modena-MO-Piazza_Grande-WLM2016-ph.pibi1967-CCBYSA.jpg\",\"contentUrl\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/Modena-MO-Piazza_Grande-WLM2016-ph.pibi1967-CCBYSA.jpg\",\"width\":1200,\"height\":800},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"News\",\"item\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/?post_type=news\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Tax Law\",\"item\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/category\\\/legge-fiscale\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Income Tax Law\",\"item\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/category\\\/imposte-sul-reddito\\\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"Resident Art 4 OECD\",\"item\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/category\\\/imposte-sul-reddito\\\/residenza-fiscale\\\/\"},{\"@type\":\"ListItem\",\"position\":6,\"name\":\"Trattamento Fiscale: interessi dei buoni postali fruttiferi percepiti da un soggetto non residente\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/#website\",\"url\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/\",\"name\":\"Arletti Partners\",\"description\":\"Tax Advisors and Global Mobility Specialists\",\"publisher\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/#organization\",\"name\":\"Arletti & Partners\",\"url\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/logo.png.nuovo_.nero_.png\",\"contentUrl\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/logo.png.nuovo_.nero_.png\",\"width\":150,\"height\":32,\"caption\":\"Arletti & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/it\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/ArlettiPartners\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/aampp---arletti-amp-partners\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Trattamento fiscale interessi: buoni postali fruttiferi di soggetto non residente","description":"Buoni postali esenti da pagamento dell\u2019imposta sostitutiva solo se si \u00e8 stati residenti all\u2019estero per tutta la durata del titolo.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/arlettipartners.com\/it\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente","og_locale":"it_IT","og_type":"article","og_title":"Trattamento Fiscale: interessi dei buoni postali fruttiferi percepiti da un soggetto non residente","og_description":"Buoni postali esenti da pagamento dell\u2019imposta sostitutiva solo se si \u00e8 stati residenti all\u2019estero per tutta la durata del titolo.","og_url":"https:\/\/arlettipartners.com\/it\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente","og_site_name":"Arletti Partners","article_publisher":"https:\/\/www.facebook.com\/ArlettiPartners","article_modified_time":"2024-03-20T09:32:02+00:00","og_image":[{"width":1200,"height":800,"url":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2021\/02\/Modena-MO-Piazza_Grande-WLM2016-ph.pibi1967-CCBYSA.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Tempo di lettura stimato":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/arlettipartners.com\/it\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente","url":"https:\/\/arlettipartners.com\/it\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente","name":"Trattamento fiscale interessi: buoni postali fruttiferi di soggetto non residente","isPartOf":{"@id":"https:\/\/arlettipartners.com\/it\/#website"},"primaryImageOfPage":{"@id":"https:\/\/arlettipartners.com\/it\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente#primaryimage"},"image":{"@id":"https:\/\/arlettipartners.com\/it\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente#primaryimage"},"thumbnailUrl":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2021\/02\/Modena-MO-Piazza_Grande-WLM2016-ph.pibi1967-CCBYSA.jpg","datePublished":"2021-02-17T17:50:31+00:00","dateModified":"2024-03-20T09:32:02+00:00","description":"Buoni postali esenti da pagamento dell\u2019imposta sostitutiva solo se si \u00e8 stati residenti all\u2019estero per tutta la durata del titolo.","breadcrumb":{"@id":"https:\/\/arlettipartners.com\/it\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/arlettipartners.com\/it\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente"]}]},{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/arlettipartners.com\/it\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente#primaryimage","url":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2021\/02\/Modena-MO-Piazza_Grande-WLM2016-ph.pibi1967-CCBYSA.jpg","contentUrl":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2021\/02\/Modena-MO-Piazza_Grande-WLM2016-ph.pibi1967-CCBYSA.jpg","width":1200,"height":800},{"@type":"BreadcrumbList","@id":"https:\/\/arlettipartners.com\/it\/?news=trattamento-fiscale-interessi-dei-buoni-postali-fruttiferi-percepiti-da-un-soggetto-non-residente#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/arlettipartners.com\/it\/"},{"@type":"ListItem","position":2,"name":"News","item":"https:\/\/arlettipartners.com\/it\/?post_type=news"},{"@type":"ListItem","position":3,"name":"Tax Law","item":"https:\/\/arlettipartners.com\/it\/category\/legge-fiscale\/"},{"@type":"ListItem","position":4,"name":"Income Tax Law","item":"https:\/\/arlettipartners.com\/it\/category\/imposte-sul-reddito\/"},{"@type":"ListItem","position":5,"name":"Resident Art 4 OECD","item":"https:\/\/arlettipartners.com\/it\/category\/imposte-sul-reddito\/residenza-fiscale\/"},{"@type":"ListItem","position":6,"name":"Trattamento Fiscale: interessi dei buoni postali fruttiferi percepiti da un soggetto non residente"}]},{"@type":"WebSite","@id":"https:\/\/arlettipartners.com\/it\/#website","url":"https:\/\/arlettipartners.com\/it\/","name":"Arletti Partners","description":"Tax Advisors and Global Mobility Specialists","publisher":{"@id":"https:\/\/arlettipartners.com\/it\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/arlettipartners.com\/it\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Organization","@id":"https:\/\/arlettipartners.com\/it\/#organization","name":"Arletti & Partners","url":"https:\/\/arlettipartners.com\/it\/","logo":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/arlettipartners.com\/it\/#\/schema\/logo\/image\/","url":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2022\/03\/logo.png.nuovo_.nero_.png","contentUrl":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2022\/03\/logo.png.nuovo_.nero_.png","width":150,"height":32,"caption":"Arletti & Partners"},"image":{"@id":"https:\/\/arlettipartners.com\/it\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/ArlettiPartners","https:\/\/www.linkedin.com\/company\/aampp---arletti-amp-partners\/"]}]}},"_links":{"self":[{"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/news\/110875","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/types\/news"}],"author":[{"embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/users\/52"}],"version-history":[{"count":0,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/news\/110875\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/media\/109878"}],"wp:attachment":[{"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/media?parent=110875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/categories?post=110875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/tags?post=110875"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/country?post=110875"},{"taxonomy":"container","embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/container?post=110875"},{"taxonomy":"service","embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/service?post=110875"},{"taxonomy":"tag-di-competenza","embeddable":true,"href":"https:\/\/arlettipartners.com\/it\/wp-json\/wp\/v2\/tag-di-competenza?post=110875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}