{"id":6223,"date":"2024-07-22T06:32:37","date_gmt":"2024-07-22T10:32:37","guid":{"rendered":"https:\/\/gcconsultants.com\/nuova-legislazione-fiscale-della-california\/"},"modified":"2024-07-22T06:37:12","modified_gmt":"2024-07-22T10:37:12","slug":"nuova-legislazione-fiscale-della-california","status":"publish","type":"post","link":"https:\/\/gcconsultants.com\/it\/nuova-legislazione-fiscale-della-california\/","title":{"rendered":"Nuova legislazione fiscale della California"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6223\" class=\"elementor elementor-6223\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f917406 e-flex e-con-boxed e-con e-parent\" data-id=\"f917406\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8c1d313 e-con-full e-flex e-con e-child\" data-id=\"8c1d313\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1650564 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1650564\" 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>\n<p><strong>Nuova legislazione fiscale della California: Cosa c&#8217;\u00e8 da sapere<\/strong><\/p>\n<p>Avete una societ\u00e0 o svolgete attivit\u00e0 commerciali in California? Then this new change potentially affects you!<\/p>\n<\/p>\n<p><strong>Sospensione delle perdite operative nette (NOL):<\/strong><\/p>\n<p>La California ha emanato una legge che sospende l&#8217;uso delle perdite operative nette (NOL) per i contribuenti con un reddito d&#8217;impresa netto di 1 milione di dollari o pi\u00f9 per gli anni fiscali 2024, 2025 e 2026. Tuttavia, il periodo di riporto NOL della California pu\u00f2 essere esteso per ogni anno di sospensione.<\/p>\n<\/p>\n<p><strong>Limitazioni ai crediti commerciali:<\/strong><\/p>\n<p>La nuova legislazione limita inoltre l&#8217;uso dei crediti commerciali della California, compreso il credito per la ricerca e lo sviluppo (R&amp;S), a un totale complessivo di 5 milioni di dollari, applicato su base aggregata, per gli stessi anni fiscali. Il periodo di riporto del credito limitato pu\u00f2 essere esteso per ogni anno di limitazione.<\/p>\n<\/p>\n<p><strong>Crediti d&#8217;imposta rimborsabili per le imprese:<\/strong><\/p>\n<p>Inoltre, la legge consente di rimborsare i crediti d&#8217;imposta per le imprese limitati negli anni fiscali 2024, 2025 e 2026 al termine del periodo di limitazione. I contribuenti interessati possono scegliere irrevocabilmente, su una dichiarazione originale presentata in tempo per gli anni fiscali 2024, 2025 o 2026, di ricevere un rimborso annuale dei loro crediti qualificati. Il rimborso sar\u00e0 disponibile per i cinque anni fiscali consecutivi a partire dal terzo anno fiscale successivo alla scelta. Per ciascuno di questi cinque anni, il rimborso sar\u00e0 pari al 20% dei crediti qualificati che sarebbero stati altrimenti disponibili se non fosse stata applicata la limitazione di 5 milioni di dollari all&#8217;utilizzo del credito.<\/p>\n<\/p>\n<p><strong>Cosa significa questo per voi?<\/strong><\/p>\n<p>Se avete NOL californiani o altri crediti riportati, dovrete scegliere quando ricevere il rimborso e sapere che l&#8217;uso di NOL superiori a 1 milione di dollari \u00e8 sospeso. Per ulteriori informazioni e indicazioni, contattate il nostro team fiscale.<\/p><\/p>\n\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nuova legislazione fiscale della California: Cosa c&#8217;\u00e8 da sapere Avete una societ\u00e0 o svolgete attivit\u00e0 commerciali in California? Then this new change potentially affects you! Sospensione delle perdite operative nette (NOL): La California ha emanato una legge che sospende l&#8217;uso delle perdite operative nette (NOL) per i contribuenti con un reddito d&#8217;impresa netto di 1 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3760,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172],"tags":[],"class_list":["post-6223","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-notizie-it"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sospensione NOL in California | GC Consultants<\/title>\n<meta name=\"description\" content=\"La California sospende le perdite fiscali (NOL) per imprese con reddito da 1 milione di dollari in su dal 2024 al 2026 e limita i crediti a 5 milioni.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gcconsultants.com\/it\/nuova-legislazione-fiscale-della-california\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sospensione NOL in California | GC Consultants\" \/>\n<meta property=\"og:description\" content=\"La California sospende le perdite fiscali (NOL) per imprese con reddito da 1 milione di dollari in su dal 2024 al 2026 e limita i crediti a 5 milioni.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gcconsultants.com\/it\/nuova-legislazione-fiscale-della-california\/\" \/>\n<meta property=\"og:site_name\" content=\"Giuseppe Brusa CPA LLC - G.C. 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