{"id":3987,"date":"2018-07-31T00:00:00","date_gmt":"2018-07-30T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/all-you-need-to-know-about-dormant-companies\/"},"modified":"2023-09-25T18:56:48","modified_gmt":"2023-09-25T17:56:48","slug":"tutto-quello-che-ce-da-sapere-sulle-societa-inattive","status":"publish","type":"post","link":"https:\/\/well-tax.com\/it\/all-you-need-to-know-about-dormant-companies\/","title":{"rendered":"Dormant Company? Quando e in che modo"},"content":{"rendered":"<p>Ci sono una serie di diversi motivi per cui una societ\u00e0 \"dormant\" (inattiva) pu\u00f2 essere costituita.<\/p>\n<p>Sono oltre 300.000 le societ\u00e0 \"dormant\" (inattive) registrate presso Companies House.<\/p>\n<p>\u00a0\u00c8 bene ricordare che le societ\u00e0 inattive beneficiano di requisiti amministrativi ridotti e ci\u00f2 \u00e8 sicuramente una delle motivazioni per cui pu\u00f2 essere conveniente mantenere un\u2019azienda \"dormant\".<\/p>\n<p>In realt\u00e0, i motivi sono i pi\u00f9 disparati. Ad esempio, costituire in anticipo una societ\u00e0 che si intende utilizzare in futuro, quindi restare \"dormant\" ed essere pronti ad essere attivi sul mercato immediatamente quando ci\u00f2 diventer\u00e0 necessario. Questa potrebbe essere una buona idea se si ha in mente un buon nome per la propria azienda e lo si voglia \"bloccare\" per averne l\u2019esclusivit\u00e0.<\/p>\n<p>Un\u2019altra motivazione che potrebbe spingere ad avviare la procedura \u00e8 quella legata alla transizione tra societ\u00e0 attiva a societ\u00e0 dormant. Una pausa di carriera, un trasferimento temporaneo all'estero o altri eventi potrebbero rendere l\u2019attivit\u00e0 momentaneamente impossibile. In attesa che tutto si \"aggiusti\" e si possa riprendere l\u2019attivit\u00e0 come prima, potrebbe essere una buona idea mantenere la societ\u00e0 dormant.<\/p>\n<p>Altra motivazione, di carattere tecnico, \u00e8 quella di usare lo status di \"dormant\" per la detenzione di brevetti (trademark) ed asset societari per permettere alla societ\u00e0 di non pagare alcun tipo di tasse.<\/p>\n<p>Lo status di dormant \u00e8 anche un prerequisito per la chiusura societaria (procedura di Strike-off), per la quale sono richiesti 3 mesi continui di inattivit\u00e0.<\/p>\n<p>Tuttavia, \u00e8 di fondamentale importanza conoscere i punti chiave trattati da HMRC e le procedure per interfacciarsi a quest'ultimo, in modo da sfruttare a pieno i vantaggi derivanti da questo status ai fini di minimizzare l\u2019impatto fiscale.<\/p>\n<p>\u00a0<\/p>\n<p><em>DORMANT COMPANIES<\/em><\/p>\n<p>La propria azienda \u00e8 definibile come \"dormant\" ai fini della Corporation Tax in caso di:<\/p>\n<ul>\n<li>sospensione dell\u2019attivit\u00e0 commerciale e mancanza di altre entrate, ad esempio investimenti;<\/li>\n<li>nuova \"limited company\" che non ha ancora iniziato a fare trading;<\/li>\n<li>un'associazione o un club privi di personalit\u00e0 giuridica e con meno di 100 sterline annuali;<\/li>\n<li>una societ\u00e0 di gestione condominiale (i residenti possano gestire congiuntamente una propriet\u00e0, ad esempio un condominio).<\/li>\n<\/ul>\n<p>Da specificare che per trading o commercio si intende l\u2019acquisto, la vendita, l\u2019affitto di propriet\u00e0, la pubblicit\u00e0, l\u2019ottenimento di interessi e l\u2019assunzione di personale. HMRC pubblica ed aggiorna periodicamente una <a href=\"https:\/\/www.gov.uk\/guidance\/corporation-tax-trading-and-non-trading\">guida dettagliata<\/a> su ci\u00f2 che \u00e8 rilevante come \"dormiente\" ai fini dell\u2019imposta sulle societ\u00e0 (corporation tax).<\/p>\n<p>\u00a0<\/p>\n<p><em>NOTICE DA HMRC<\/em><\/p>\n<p>\u00c8 possibile che si riceva un avviso da HMRC nel quale viene comunicato che la propria azienda verr\u00e0 trattata come \"dormiente\" oppure che non sar\u00e0 necessario pagare la \"corporation tax\" o presentare dichiarazioni dei redditi della stessa.<\/p>\n<p>Alternativamente, \u00e8 possibile contattare di propria iniziativa HMRC per l\u2019acquisizione dello status \"dormant\" nei casi specifici sopra elencati e pertanto comunicarlo per telefono o per posta.<\/p>\n<p>Nel caso in cui si abbia presentato una dichiarazione dei redditi della societ\u00e0 o si abbia ricevuto un avviso per la consegna di una dichiarazione dei redditi delle societ\u00e0, si dovr\u00e0 comunque presentare una dichiarazione dei redditi dell'azienda online. Ci\u00f2 dimostrer\u00e0 ad HMRC che la propria azienda \u00e8 di fatto inattiva e non si riceveranno pi\u00f9 ulteriori avvisi.<\/p>\n<p>\u00a0<\/p>\n<p><em>ALCUNI CASI IMPORTANTI<\/em><\/p>\n<p>Per le \"limited company\" si deve inoltrare un \"confirmation statement\" e ci\u00f2 dipende da come Companies House ritenga la limited company, se dormant o meno.<\/p>\n<p>Invece, per i registrati VAT \u00e8 necessario annullare la registrazione entro 30 giorni dall\u2019inizio dello stato di inattivit\u00e0.<\/p>\n<p>Relativamente al personale impiegato, \u00e8 necessario chiudere lo schema PAYE, se non si ha intenzione di riavviare l\u2019attivit\u00e0 successivamente.<\/p>\n<p>Non esitate a <a href=\"https:\/\/well-tax.com\/it\/contact\/\">contatteci<\/a> per maggiori informazioni.<\/p>","protected":false},"excerpt":{"rendered":"<p>There are several reasons why a dormant company can be set up. Nowadays, more than 300,000 dormant companies are registered with Companies House. \u00a0It is good to keep in mind that \u2018inactive companies\u2019, called \u2018dormant\u2019, benefit from reduced administrative requirements and this is certainly one of the reasons why it could be convenient to keep [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-3987","post","type-post","status-publish","format-standard","hentry","category-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>All you need to know about dormant companies - WellTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/it\/tutto-quello-che-ce-da-sapere-sulle-societa-inattive\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"All you need to know about dormant companies - WellTax\" \/>\n<meta property=\"og:description\" content=\"There are several reasons why a dormant company can be set up. Nowadays, more than 300,000 dormant companies are registered with Companies House. \u00a0It is good to keep in mind that \u2018inactive companies\u2019, called \u2018dormant\u2019, benefit from reduced administrative requirements and this is certainly one of the reasons why it could be convenient to keep [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/well-tax.com\/it\/tutto-quello-che-ce-da-sapere-sulle-societa-inattive\/\" \/>\n<meta property=\"og:site_name\" content=\"WellTax\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/welltaxlimited\/\" \/>\n<meta property=\"article:published_time\" content=\"2018-07-30T23:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-25T17:56:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/10\/preview.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marcello Silvestri\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marcello Silvestri\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/all-you-need-to-know-about-dormant-companies\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/all-you-need-to-know-about-dormant-companies\\\/\"},\"author\":{\"name\":\"Marcello Silvestri\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/person\\\/bd034ad4413d54a60f75e4aad6ff212b\"},\"headline\":\"All you need to know about dormant companies\",\"datePublished\":\"2018-07-30T23:00:00+00:00\",\"dateModified\":\"2023-09-25T17:56:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/all-you-need-to-know-about-dormant-companies\\\/\"},\"wordCount\":620,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\"},\"articleSection\":[\"Taxation\"],\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/well-tax.com\\\/all-you-need-to-know-about-dormant-companies\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/all-you-need-to-know-about-dormant-companies\\\/\",\"url\":\"https:\\\/\\\/well-tax.com\\\/all-you-need-to-know-about-dormant-companies\\\/\",\"name\":\"All you need to know about dormant companies - 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