{"id":4941,"date":"2020-02-03T13:17:00","date_gmt":"2020-02-03T13:17:00","guid":{"rendered":"https:\/\/pro.studiolegalecatasti.it\/?p=3305"},"modified":"2020-02-03T13:17:00","modified_gmt":"2020-02-03T13:17:00","slug":"donazioni-deguisee","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/it\/donazioni-deguisee\/","title":{"rendered":"Prestito di denaro tra genitori e figli senza interessi: attenzione alla donazione &#8220;d\u00e9guis\u00e9e&#8221;!"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4941\" class=\"elementor elementor-4941\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d620a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d620a1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9322a6f\" data-id=\"9322a6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-856c5a3 elementor-widget elementor-widget-heading\" data-id=\"856c5a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">Il genitore residente fiscale italiano che desideri contribuire all\u2019acquisto della residenza principale del proprio figlio o figlia residente in Francia si pone spesso delle domande con riguardo al regime fiscale applicabile alle donazioni di somme di denaro (<a href=\"https:\/\/www.studiolegalecatasti.it\/2018\/02\/18\/territorialita-dellimposta-sulle-donazioni-somme-denaro-italia-francia\/\" style=\"color:#0235FF\" target=\"_blank\">v. articoli \u201cDonations de sommes d\u2019argent\u201d<\/a>) e ci\u00f2 in quanto il proprio figlio o figlia \u00e8 il pi\u00f9 delle volte un residente fiscale francese a tutti gli effetti e, pertanto, assoggettato alle norme fiscali francesi in materia.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a91d5cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a91d5cb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c38e39c\" data-id=\"c38e39c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f43004c elementor-widget elementor-widget-text-editor\" data-id=\"f43004c\" 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 class=\"p3\"><span class=\"s1\">Al fine di evitare di imbattersi nelle incertezze del sistema fiscale per quanto riguarda le imposte sulle donazioni (le cui aliquote sono inoltre particolarmente ele<\/span><span class=\"s3\">vate<a href=\"https:\/\/www.studiolegalecatasti.it\/2020\/02\/03\/donazioni-deguisee\/#note\">[1]<\/a><\/span><span class=\"s3\">),<\/span><span class=\"s1\">\u00a0\u00e8 di pi\u00f9 in pi\u00f9 frequente che le persone residenti in Francia che intendono utilizzare delle somme di denaro donate dai propri genitori al fine di acquistare un immobile in tale paese considerino di fare ricorso allo strumento del\u00a0<b>prestito familiare.<\/b><\/span><\/p>\n<p class=\"p3\"><span class=\"s1\">Nella maggior parte dei casi, tale prestito viene concesso\u00a0<b>a titolo gratuito<\/b>\u00a0(ossia senza che sia dovuto alcun interesse \u2013 da ci\u00f2 l\u2019espressione \u201cprestito infruttifero\u201d) e \u2013 ci\u00f2 che pi\u00f9 importa \u2013<span class=\"Apple-converted-space\">\u00a0\u00a0<\/span><b>senza che sia stato stabilito un piano di rimborso.<\/b><\/span><\/p>\n<p class=\"p3\"><span class=\"s1\">Ora, \u00e8 necessario mettere in evidenza che la\u00a0<b>gratuit\u00e0<\/b>\u00a0del prestito nonch\u00e9\u00a0<b>l\u2019assenza di un piano di ammortamento<\/b>\u00a0potrebbero attirare l\u2019attenzione dell\u2019amministrazione fiscale francese la quale, nell\u2019ambito di un controllo, potrebbe riqualificare il prestito come donazione \u201csimulata\u201d (in francese : donation \u201c<i>d\u00e9guis\u00e9e<\/i>\u201d \u2013 letteralmente: donazione mascherata) se dimostra che sussistono gli\u00a0<b>elementi costitutivi della donazione <\/b><span class=\"s3\"><a href=\"https:\/\/www.studiolegalecatasti.it\/2020\/02\/03\/donazioni-deguisee\/#note\">[2]<\/a><\/span><b><\/b><\/span><span class=\"s1\">\u00a0ossia:<\/span><\/p>\n<p class=\"p3\" style=\"padding-left: 40px;\"><span class=\"s1\">\u2013 l\u2019effetto di spogliare\u00a0<b>immediatamente e in via definitiva<\/b>\u00a0il soggetto che trasferisce la ricchezza;<\/span><\/p>\n<p class=\"p3\" style=\"padding-left: 40px;\"><span class=\"s1\">\u2013 e il conseguente\u00a0<b>arricchimento<\/b>\u00a0del beneficiario che accetta.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-973b744 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"973b744\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;zoomIn&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce9dcfd\" data-id=\"ce9dcfd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d1c6865 elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"d1c6865\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tPrestito senza interessi ai figli o donazione?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tContattateci ora per uno studio personalizzato del Vostro caso\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.studiolegalecatasti.it\/contatti\/\">\n\t\t\t\t\t\tCONTATTI\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9a5e31 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9a5e31\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a18688\" data-id=\"3a18688\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-503bd5c elementor-widget elementor-widget-text-editor\" data-id=\"503bd5c\" 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 class=\"p3\"><span class=\"s1\">Per tali ragioni, quando si intende ricorrere allo strumento del prestito familiare \u00e8 importante adottare alcune\u00a0<b>precauzioni<\/b>\u00a0che possono riassumersi come segue:<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\">1.\u00a0<b>Redigere\u00a0<\/b>un contratto di prestito di denaro tra il genitore e il figlio che preveda l\u2019eventuale\u00a0<b>tasso<\/b>\u00a0<b>di<\/b>\u00a0<b>interesse <\/b><span class=\"s3\"><a href=\"https:\/\/www.studiolegalecatasti.it\/2020\/02\/03\/donazioni-deguisee\/#note\">[3]<\/a><\/span><\/span><b><\/b><span class=\"s1\">\u00a0ad esso applicabile;<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\">2.\u00a0<b>Inserire<\/b>\u00a0nel contratto di prestito\u00a0<b>un piano di ammortamento\u00a0<\/b>che preveda il pagamento di una rata di rimborso periodica (anche annuale) di importo ragionevole e trasferita tramite bonifico bancario;<\/span><\/p>\n<p class=\"p3\"><span class=\"s1\">3.\u00a0<b>Registrare<\/b> il contratto di prestito presso l\u2019amministrazione fiscale competente\u00a0<span class=\"s3\"><a href=\"https:\/\/www.studiolegalecatasti.it\/2020\/02\/03\/donazioni-deguisee\/#note\">[4]<\/a><\/span><\/span>\u00a0<span class=\"s1\">(v.\u00a0<i>infra<\/i>: Modalit\u00e0 di registrazione del prestito).<\/span><\/p>\nIn particolare la registrazione del contratto avrebbe come effetto di :\n<p style=\"padding-left: 40px;\">a) dare \u201cdata certa\u201d al trasferimento della somma prestata;<\/p>\n<p style=\"padding-left: 40px;\">b) dare una qualificazione precisa alle somme ricevute ossia che si tratta di prestito e non di donazione.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5a4914f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a4914f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2fcc5c1\" data-id=\"2fcc5c1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3bf9e6c elementor-widget elementor-widget-heading\" data-id=\"3bf9e6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Modalit\u00e0 di registrazione del prestito<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef3d873 elementor-widget elementor-widget-text-editor\" data-id=\"ef3d873\" 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>Anche se il prestito viene effettuato a titolo gratuito ossia senza interessi, \u00e8 raccomandabile che il contratto di prestito rivesta la<b>\u00a0forma scritta\u00a0<\/b>[<a href=\"https:\/\/www.studiolegalecatasti.it\/2020\/02\/03\/donazioni-deguisee\/#note\">5<\/a>].<\/p><p>Salvi i casi in cui la somma prestata sia inferiore a 760 euro [<a href=\"https:\/\/www.studiolegalecatasti.it\/2020\/02\/03\/donazioni-deguisee\/#note\">6<\/a>], il prestito deve essere registrato presso l\u2019ufficio fiscale competente per il domicilio del beneficiario (SIP \u2013\u00a0<i>Service des imp\u00f4ts des particuliers<\/i>) utilizzando il formulario\u00a0n. 2062<b>\u00a0<\/b>[<a href=\"https:\/\/www.studiolegalecatasti.it\/2020\/02\/03\/donazioni-deguisee\/#note\">7<\/a>].<\/p><p>Nel formulario 2062 dovranno essere indicati i seguenti dati:<\/p><p style=\"padding-left: 40px;\">\u2013 le\u00a0<b>generalit\u00e0<\/b>\u00a0delle parti;<\/p><p style=\"padding-left: 40px;\">\u2013\u00a0\u00a0la\u00a0<b>data<\/b>\u00a0e la\u00a0<b>durata<\/b>\u00a0del prestito;<\/p><p style=\"padding-left: 40px;\">\u2013 l\u2019ammontare del\u00a0<b>capitale<\/b>\u00a0<b>prestato<\/b>\u00a0e l\u2019ammontare\u00a0<b>da rimborsare<\/b>\u00a0ogni anno;<\/p><p style=\"padding-left: 40px;\">\u2013 l\u2019ammontare degli eventuali\u00a0<b>interessi<\/b>\u00a0dovuti annualmente;<\/p><p style=\"padding-left: 40px;\">\u2013 le eventuali\u00a0<b>condizioni<\/b>\u00a0<b>particolari<\/b>\u00a0del prestito (ad es., condizioni sospensive o risolutive o clausole di indicizzazione).<\/p><p>Se un professionista o qualsiasi altro\u00a0<b>intermediario<\/b>\u00a0\u00e8 intervenuto nella conclusione del contratto di prestito, il formulario n. 2062 deve essere inviato all\u2019ufficio non appena redatto il contratto e in ogni caso\u00a0<b>entro il 15 febbraio\u00a0<\/b>dell\u2019anno seguente quello della conclusione del prestito.<\/p><p><b>In mancanza di un intermediario<\/b>, il formulario di registrazione del prestito che superi l\u2019importo minimo sopra indicato potr\u00e0 essere inviata all\u2019ufficio competente dal beneficiario del prestito al momento della presentazione della sua dichiarazione dei redditi relativi all\u2019anno in cui il prestito gli \u00e8 stato concesso.<\/p><p>In ogni caso e ad ogni momento, il contratto di prestito pu\u00f2 essere registrato presso il\u00a0<i>Pole<\/i>\u00a0<i>Enregistrement<\/i>\u00a0competente per il domicilio del beneficiario; in tal caso, la registrazione del contratto \u00e8 soggetta ad un\u00a0<b>diritto di registrazione<\/b>\u00a0determinato in misura fissa pari a 125 euro\u00a0[<a href=\"https:\/\/www.studiolegalecatasti.it\/2020\/02\/03\/donazioni-deguisee\/#note\">8<\/a>].<\/p><p>La mancata dichiarazione di un contratto di prestito nei casi in cui la registrazione \u00e8 d\u2019obbligo comporta l\u2019applicazione delle sanzioni previste\u00a0<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do;jsessionid=67A858188636CF1A92E102ED38FD0E92.tplgfr33s_2?idArticle=LEGIARTI000041470836&amp;cidTexte=LEGITEXT000006069577&amp;categorieLien=id&amp;dateTexte=\" target=\"_blank\" rel=\"noopener noreferrer\">dall\u2019articolo 1729 B del\u00a0<i>Code G\u00e9n\u00e9ral des Imp\u00f4ts\u00a0<\/i><\/a>(CGI)\u00a0[<a href=\"https:\/\/www.studiolegalecatasti.it\/2020\/02\/03\/donazioni-deguisee\/#note\">9<\/a>].<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-18c55a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18c55a4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-55404a9\" data-id=\"55404a9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-834a319 elementor-widget elementor-widget-image\" data-id=\"834a319\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.studiolegalecatasti.it\/wp-content\/uploads\/2021\/09\/hands-family-parent-6603659.jpg\" title=\"\" alt=\"hands, family, parent-6603659.jpg\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Sostenere i propri figli con una donazione o un prestito senza interessi \u00e8 possibile<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01d63dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"01d63dc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8fac497\" data-id=\"8fac497\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ea3eb0 elementor-widget elementor-widget-heading\" data-id=\"0ea3eb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Tassazione degli interessi sul prestito<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a9d231 elementor-widget elementor-widget-text-editor\" data-id=\"0a9d231\" 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>Nel caso in cui il contratto di prestito preveda un tasso di interesse, l\u2019ammontare degli interessi percepiti dal genitore che ha prestato la somma di denaro sar\u00e0 soggetto a tassazione in Francia.<\/p><p>Gli interessi dovranno essere\u00a0<b>dichiarati annualmente dal genitore non residente in Francia<\/b>\u00a0entro i termini stabiliti ogni anno dall\u2019amministrazione francese per la dichiarazione dei redditi.<\/p><p>Gli interessi costituiscono un reddito assoggettato ad una ritenuta alla fonte del\u00a0<b>12,8 %<\/b>\u00a0liberatoria ai fini dell\u2019imposta sui redditi\u00a0[<a href=\"https:\/\/www.studiolegalecatasti.it\/2020\/02\/03\/donazioni-deguisee\/#note\">10<\/a>], senza alcun\u00a0<i>pr\u00e9l\u00e8vement<\/i>\u00a0<i>social<\/i>\u00a0<wbr \/>applicabile dal momento che il genitore \u00e8 teoricamente un non residente fiscale francese.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bc5019 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bc5019\" data-element_type=\"section\" data-e-type=\"section\" id=\"note\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1327bc2\" data-id=\"1327bc2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0e1cb87 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0e1cb87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5da13da elementor-widget elementor-widget-text-editor\" data-id=\"5da13da\" 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><span style=\"text-decoration: underline;\"><strong>NOTE<\/strong><\/span>:<\/p><p class=\"p1\"><span class=\"s1\"><span class=\"s3\"><strong>[1]<\/strong>\u00a0<\/span>Article 777 del CGI \u2013\u00a0<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCode.do?idSectionTA=LEGISCTA000006197326&amp;cidTexte=LEGITEXT000006069577\" target=\"_blank\" rel=\"noopener noreferrer\">leggi qui<\/a><\/span><\/p><p class=\"p1\"><span class=\"s1\"><span class=\"s3\"><strong>[2]<\/strong>\u00a0<\/span><\/span><span class=\"s1\">Sul punto si veda BOFIP \u2013 BOI-ENR-DMTG-20-10-10-20190502 \u2013 ENR \u2013 Mutations \u00e0 titre gratuit de meubles ou d\u2019immeubles \u2013 Donations \u2013 Conditions d\u2019exigibilit\u00e9 du droit de donation \u2013 Principe \u2013 Par. B-1-90 et 100.<\/span><\/p><p class=\"p1\"><strong><span class=\"s1\"><span class=\"s3\">[3]\u00a0<\/span><\/span><\/strong>E\u2019 raccomandabile applicare al prestito un tasso di interesse minimo e non meramente simbolico in particolare se la somma prestata \u00e8 elevata. Inoltre,\u00a0<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do;jsessionid=67A858188636CF1A92E102ED38FD0E92.tplgfr33s_2?idArticle=LEGIARTI000006445051&amp;cidTexte=LEGITEXT000006070721&amp;dateTexte=20200128\" target=\"_blank\" rel=\"noopener noreferrer\">l\u2019articolo 1907 del Codice Civile francese<\/a>\u00a0impone che il tasso di interesse applicato al prestito faccia oggetto di una prova scritta.\u00a0<\/p><p class=\"p1\"><span class=\"s1\"><span class=\"s3\"><strong>[4]<\/strong>\u00a0<\/span><\/span>L\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCode.do?idSectionTA=LEGISCTA000006179347&amp;cidTexte=LEGITEXT000006069574\" target=\"_blank\" rel=\"noopener noreferrer\">articolo 49B del CGI<\/a><a href=\"https:\/\/www.legifrance.gouv.fr\/affichCode.do?idSectionTA=LEGISCTA000006179347&amp;cidTexte=LEGITEXT000006069574\" target=\"_blank\" rel=\"noopener noreferrer\">,<\/a>\u00a0Annexe 3 Articolo 242-ter del CGI\u00a0prevede che chiunque ottenga il prestito di una somma di denaro sia tenuto a dichiarare al fisco I suoi elementi essenziali ( quali, ad esempio, l\u2019identit\u00e0 del beneficiario, la somma prestata, la durata del contratto, etc\u2026).<\/p><p class=\"p1\"><strong><span class=\"s1\"><span class=\"s3\">[5]\u00a0<\/span><\/span><\/strong><span class=\"s1\">L\u2019obbligo della forma scritta \u00e8 imposto dall\u2019articolo 1907 del Codice Civile francese quando \u00e8 stabilito il pagamento di un interesse.<\/span><\/p><p class=\"p1\"><span class=\"s1\"><span class=\"s3\"><strong>[6]<\/strong>\u00a0<\/span><\/span><span class=\"s1\">Articolo 23L del CGI, Annexe 4<\/span><\/p><p class=\"p1\"><span class=\"s1\"><span class=\"s3\"><strong>[7]<\/strong>\u00a0Modulo disponibile qui\u00a0<a href=\"https:\/\/www.service-public.fr\/particuliers\/vosdroits\/R1087\" target=\"_blank\" rel=\"noopener noreferrer\">D\u00e9claration de contrat de pr\u00eat<\/a><\/span><\/span><\/p><p class=\"p1\"><strong><span class=\"s1\"><span class=\"s3\">[8]\u00a0<\/span><\/span><\/strong>Articolo\u00a0<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000006310196&amp;dateTexte=&amp;categorieLien=cid\" target=\"_blank\" rel=\"noopener noreferrer\">680 del CGI\u00a0<\/a><\/p><p class=\"p1\"><strong><span class=\"s1\"><span class=\"s3\">[9]\u00a0<\/span><\/span><\/strong><span class=\"s3\">Indipendentemente dall\u2019applicazione delle sanzioni fiscali\u00a0<\/span><span class=\"s1\">si ricorda inoltre che<span class=\"Apple-converted-space\">\u00a0<\/span>l\u2019articolo 1783 B del CGI prevede l\u2019applicazione delle sanzioni penali previste dall\u2019articolo 1741<span class=\"Apple-converted-space\">\u00a0<\/span>agli intermediari descritti dal<span class=\"Apple-converted-space\">\u00a0<\/span>n. 2 dell\u2019articolo 1743 del CGI.<\/span><\/p><p><strong>[10]<\/strong>\u00a0<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do;jsessionid=F4C457BA2E9E75659C93166748018144.tplgfr33s_2?idArticle=LEGIARTI000037526673&amp;cidTexte=LEGITEXT000006069577&amp;categorieLien=id&amp;dateTexte=\" target=\"_blank\" rel=\"noopener noreferrer\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do;jsessionid%3DF4C457BA2E9E75659C93166748018144.tplgfr33s_2?idArticle%3DLEGIARTI000037526673%26cidTexte%3DLEGITEXT000006069577%26categorieLien%3Did%26dateTexte%3D&amp;source=gmail&amp;ust=1583923443960000&amp;usg=AFQjCNF-goVz2MNOGLwhUzrOfvfNbVkztQ\">Articolo 119-bis del CGI<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4ef823 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4ef823\" data-element_type=\"section\" data-e-type=\"section\" id=\"NOTE\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10cc3cc\" data-id=\"10cc3cc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cdbf9be elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"cdbf9be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-asterisk\"><\/i><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6df3c8 elementor-widget elementor-widget-text-editor\" data-id=\"e6df3c8\" 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>L\u2019opinione espressa in quest\u2019articolo ha carattere divulgativo con riguardo ad una questione di fiscalit\u00e0 internazionale particolarmente complessa, che rimane in attesa di conferme.<b><\/b><\/p><p>L\u2019articolo non ha in alcun modo valore di parere legale.\u00a0<b><\/b><\/p><p>Inoltre, \u00e8 bene ricordare che la tematica fiscale di ogni cliente \u00e8 diversa in quanto le situazioni personali e patrimoniali sono, nella maggior parte dei casi, essenzialmente diverse.\u00a0<b><\/b><\/p><p>Qualora doveste avere un problema fiscale simile, Vi invitiamo a contattarci per una prima discussione del Vostro caso.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d1ac48 elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8d1ac48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78bda16 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78bda16\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bdc74ad\" data-id=\"bdc74ad\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a52c2b content-align-cta-default elementor-widget elementor-widget-eael-cta-box\" data-id=\"9a52c2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-basic bg-lite cta-preset-1\">\n        <h2 class=\"title eael-cta-heading\">Studio Legale Internazionale AC Legal<\/h2><p>Non esitate a contattarci al fine di chiarire la Vostra situazione su tali tematiche; saremo lieti di aiutarVi.<\/p><a href=\"https:\/\/www.studiolegalecatasti.it\/contatti\/\" class=\"cta-button cta-preset-1  \">CONTATTI<\/a>\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29c4bba elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"29c4bba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d1dc818 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d1dc818\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-52a0bc7\" data-id=\"52a0bc7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2895e7e elementor-widget elementor-widget-heading\" data-id=\"2895e7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">ALTRI ARTICOLI SUL BLOG<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27632f8 elementor-posts--thumbnail-none elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-posts\" data-id=\"27632f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;pagination_type&quot;:&quot;prev_next&quot;,&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4871 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/tassazione-delle-plusvalenze-su-criptovalute-in-francia-2026\/\" target=&quot;_blank&quot;>\n\t\t\t\tTassazione delle plusvalenze su criptovalute in Francia (2026)\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/tassazione-delle-plusvalenze-su-criptovalute-in-francia-2026\/\" aria-label=\"Leggi tutto Tassazione delle plusvalenze su criptovalute in Francia (2026)\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4822 post type-post status-publish format-standard has-post-thumbnail hentry category-digital-tax\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/fatturazione-elettronica-francia-2026-2027\/\" target=&quot;_blank&quot;>\n\t\t\t\tFatturazione elettronica 2026\u20132027 (Francia): cosa cambia, per chi e come mettersi in regola\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/fatturazione-elettronica-francia-2026-2027\/\" aria-label=\"Leggi tutto Fatturazione elettronica 2026\u20132027 (Francia): cosa cambia, per chi e come mettersi in regola\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4790 post type-post status-publish format-standard has-post-thumbnail hentry category-contenzioso-commerciale-e-risoluzione-delle-controversie tag-italia\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/contenzioso-commerciale-in-francia-e-mard-guida-completa-per-le-imprese\/\" target=&quot;_blank&quot;>\n\t\t\t\tContenzioso commerciale in Francia e MARD: guida completa per le imprese\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/contenzioso-commerciale-in-francia-e-mard-guida-completa-per-le-imprese\/\" aria-label=\"Leggi tutto Contenzioso commerciale in Francia e MARD: guida completa per le imprese\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4956 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale tag-imposte-sui-beni-esteri tag-italia tag-regime-fiscale tag-tassazione\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-e-ritenuta-alla-fonte-il-consiglio-di-stato-francese-chiarisce-la-nozione-di-residente-fiscale-convenzionale\/\" target=&quot;_blank&quot;>\n\t\t\t\tResidenza fiscale e ritenuta alla fonte: il Consiglio di Stato francese chiarisce la nozione di \u00abresidente fiscale convenzionale\u00bb\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-e-ritenuta-alla-fonte-il-consiglio-di-stato-francese-chiarisce-la-nozione-di-residente-fiscale-convenzionale\/\" aria-label=\"Leggi tutto Residenza fiscale e ritenuta alla fonte: il Consiglio di Stato francese chiarisce la nozione di \u00abresidente fiscale convenzionale\u00bb\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4955 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale tag-imposte-sui-beni-esteri tag-italia tag-regime-fiscale tag-tassazione\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/donazione-esente-300000-articolo-790-a-bis\/\" target=&quot;_blank&quot;>\n\t\t\t\tCome funziona la Donazione Esente 790 A bis in Francia\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/donazione-esente-300000-articolo-790-a-bis\/\" aria-label=\"Leggi tutto Come funziona la Donazione Esente 790 A bis in Francia\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4954 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale tag-imposte-sui-beni-esteri tag-italia tag-regime-fiscale tag-tassazione\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-francia-italia-centro-interessi-economici-2025\/\" target=&quot;_blank&quot;>\n\t\t\t\tResidenza fiscale tra Francia e Italia: il rischio del centro degli interessi economici e le nuove regole 2025\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-francia-italia-centro-interessi-economici-2025\/\" aria-label=\"Leggi tutto Residenza fiscale tra Francia e Italia: il rischio del centro degli interessi economici e le nuove regole 2025\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<div class=\"e-load-more-anchor\" data-page=\"1\" data-max-page=\"6\" data-next-page=\"https:\/\/www.catastilegalinternational.com\/it\/wp-json\/wp\/v2\/posts\/4941\/page\/2\/\"><\/div>\n\t\t\t\t<nav class=\"elementor-pagination\" aria-label=\"Paginazione\">\n\t\t\t<span class=\"page-numbers prev\">&laquo; Previous<\/span>\n<a class=\"page-numbers next\" href=\"https:\/\/www.catastilegalinternational.com\/it\/wp-json\/wp\/v2\/posts\/4941\/page\/2\/\">Next &raquo;<\/a>\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Il genitore residente fiscale italiano che desideri contribuire all\u2019acquisto della residenza principale del proprio figlio o figlia residente in Francia si pone spesso delle domande<\/p>\n","protected":false},"author":5,"featured_media":3307,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[53,31],"tags":[52,54,32,34,55,50,47],"class_list":["post-4941","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-donazioni-successioni","category-fiscalita-internazionale","tag-donazione","tag-donazioni-deguisee","tag-francia","tag-italia","tag-prestito-genitor-figli","tag-regime-fiscale","tag-tassazione"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prestito o donazione dissimulata?<\/title>\n<meta name=\"description\" content=\"Attenzione al prestito di denaro ai figli, che pu\u00f2 essere considerata come una donazione dissimulata e con conseguenze fiscali importanti.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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