{"id":4942,"date":"2018-09-19T12:28:00","date_gmt":"2018-09-19T12:28:00","guid":{"rendered":"https:\/\/pro.studiolegalecatasti.it\/?p=3328"},"modified":"2018-09-19T12:28:00","modified_gmt":"2018-09-19T12:28:00","slug":"donazioni-nulle-senza-notaio","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/it\/donazioni-nulle-senza-notaio\/","title":{"rendered":"Donazioni di somme di denaro: senza notaio la donazione \u00e8 nulla"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4942\" class=\"elementor elementor-4942\" 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\">Secondo una recente sentenza delle Sezioni Unite della Corte di Cassazione (n. 18725 del 27 Luglio 2017), la donazione di una (consistente e non modica) somma di denaro effettuata tramite bonifico bancario deve considerarsi nulla per mancanza di atto pubblico, in violazione dell\u2019art. 782 del Codice Civile.<\/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=\"western\" lang=\"en-US\" align=\"justify\"><span lang=\"it-IT\">Prima di tale sentenza, la donazione di somme di denaro veniva considerata alla stregua di una\u00a0<\/span><span lang=\"it-IT\"><b>donazione \u201cindiretta\u201d<\/b><\/span><span lang=\"it-IT\">, ossia una liberalit\u00e0 valida anche senza la forma solenne dell\u2019atto pubblico in quanto rientrante in altri tipi negoziali previsti dalla legge (si pensi al caso \u201cclassico\u201d dei genitori che mettono a disposizione del figlio una somma di denaro per l\u2019acquisto di un appartamento, tradizionalmente qualificato come un contratto a favore di terzo \u2013 art. 1411 del Codice Civile ).<\/span><\/p><p class=\"western\" style=\"text-align: left;\" align=\"justify\">In effetti, tale tipo di donazione \u201cindiretta\u201d era considerata come giuridicamente valida dal momento che si otteneva \u201cindirettamente\u201d l\u2019effetto negoziale della donazione tramite un diverso contratto (ossia il contratto a favore di terzo) che presuppone la partecipazione di tre parti: il donante, il beneficiario e l\u2019istituto di credito.<\/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<a class=\"elementor-cta\" href=\"https:\/\/www.studiolegalecatasti.it\/contatti\/\">\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\tDonazione indiretta ai figli?\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<span class=\"elementor-cta__button elementor-button elementor-size-\">\n\t\t\t\t\t\tCONTATTI\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\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=\"western\" lang=\"en-US\" align=\"justify\"><span lang=\"it-IT\">Le Sezioni Unite hanno invece escluso in tali circostanze la configurabilit\u00e0 di una siffatta operazione c.d. trilaterale dal momento che\u00a0<\/span><span lang=\"it-IT\"><b>l\u2019intermediazione dell\u2019istituto di credito costituirebbe soltanto uno strumento per l\u2019esecuzione dell\u2019accordo negoziale delle parti<\/b><\/span><span lang=\"it-IT\">, rispetto al quale la banca rimarrebbe del tutto estranea.<\/span><\/p><p class=\"western\" lang=\"en-US\" align=\"justify\"><span lang=\"it-IT\">Sulla base di tale ragionamento, la Cassazione ha pertanto affermato che tale tipo di donazioni devono considerarsi come\u00a0<\/span><span lang=\"it-IT\"><b>donazioni tipiche e dirette\u00a0<\/b><\/span><span lang=\"it-IT\">che, in quanto tali, richiedono la forma solenne dell\u2019atto pubblico\u00a0<\/span><span lang=\"it-IT\"><b>sotto pena di nullit\u00e0.<\/b><\/span><\/p><p class=\"western\" lang=\"en-US\" align=\"justify\"><span lang=\"it-IT\">La<\/span><span lang=\"it-IT\"><b>\u00a0nullit\u00e0<\/b><\/span>\u00a0<span lang=\"it-IT\"><b>della<\/b><\/span>\u00a0<span lang=\"it-IT\"><b>donazione<\/b><\/span><span lang=\"it-IT\">\u00a0comporta che essa resti improduttiva di effetti giuridici sul piano civilistico come sul piano fiscale.<\/span><\/p><p class=\"western\" lang=\"en-US\" align=\"justify\"><span lang=\"it-IT\">Sotto il\u00a0<\/span><span lang=\"it-IT\"><b>profilo<\/b><\/span>\u00a0<span lang=\"it-IT\"><b>civilistico<\/b><\/span><span lang=\"it-IT\">, le somme di denaro oggetto della donazione sono considerate\u00a0<\/span><span lang=\"it-IT\"><b>come mai uscite dal patrimonio del donante<\/b><\/span><span lang=\"it-IT\">\u00a0a prescindere dall\u2019eventuale lesione della quota di legittima, il che vuol dire che al decesso del donante tali somme potranno essere rivendicate dai suoi eredi.<\/span><\/p><p class=\"western\" lang=\"en-US\" align=\"justify\"><span lang=\"it-IT\">Sotto il\u00a0<\/span><span lang=\"it-IT\"><b>profilo<\/b><\/span>\u00a0<span lang=\"it-IT\"><b>fiscale<\/b><\/span><span lang=\"it-IT\">, tale donazione, in quanto nulla, non potr\u00e0 considerarsi assoggettata ad imposta\u00a0<\/span><span lang=\"it-IT\"><b>n\u00e9 di donazione n\u00e9 di registro<\/b><\/span><span lang=\"it-IT\">, per difetto di capacit\u00e0 contributiva, nell\u2019un caso, e per mancanza dell\u2019atto da registrare, nell\u2019altro.<\/span><\/p><p class=\"western\" lang=\"en-US\" style=\"text-align: left;\" align=\"justify\"><span lang=\"it-IT\">Lo stesso principio si applicherebbe alle donazioni effettuate tramite consegna\u00a0<\/span><span lang=\"it-IT\"><i>brevi manu<\/i><\/span><span lang=\"it-IT\">\u00a0di\u00a0<\/span><span lang=\"it-IT\"><b>titoli al portatore<\/b><\/span><span lang=\"it-IT\">\u00a0quali ad esempio i\u00a0<\/span><span lang=\"it-IT\"><b>libretti bancari o postali<\/b><\/span><span lang=\"it-IT\">\u00a0ovvero di\u00a0<\/span><span lang=\"it-IT\"><b>assegni bancari o circolari rimessi dal donante al beneficiario<\/b><\/span><span lang=\"it-IT\">, i quali, pertanto, rientrerebbero nella fattispecie delle donazioni dirette soggette ad atto pubblico.<\/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-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 fetchpriority=\"high\" decoding=\"async\" width=\"600\" height=\"383\" src=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2020\/02\/donazioni-deguisee-e1632309116889.jpeg\" class=\"attachment-medium_large size-medium_large wp-image-3307\" alt=\"donazione deguisee genitori figli tassazione\" srcset=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2020\/02\/donazioni-deguisee-e1632309116889.jpeg 600w, https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2020\/02\/donazioni-deguisee-e1632309116889-300x192.jpeg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">La nullit\u00e0 della donazione comporta che essa resti improduttiva di effetti giuridici sul piano civilistico come sul piano fiscale.<\/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-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 class=\"western\" lang=\"en-US\" style=\"text-align: left;\" align=\"justify\"><span lang=\"it-IT\">Infine, le Sezioni Unite hanno affermato che rimangono<\/span><span lang=\"it-IT\"><b>\u00a0donazioni \u201cindirette\u201d validamente effettuate<\/b><\/span><span lang=\"it-IT\">\u00a0senza atto pubblico\u00a0<\/span><span lang=\"it-IT\"><b>le seguenti fattispecie:<\/b><\/span><\/p>\n\n<ul>\n \t<li class=\"western\" lang=\"en-US\" style=\"text-align: left;\"><span lang=\"it-IT\">pagamento del <\/span><span lang=\"it-IT\"><b>debito<\/b><\/span><span lang=\"it-IT\">\u00a0altrui (ad es., il genitore che paga il mutuo contratto dal figlio \u2013 adempimento del terzo di cui all\u2019art. 1180 del Codice Civile);<\/span><\/li><br>\n \t<li class=\"western\" lang=\"en-US\" style=\"text-align: left;\"><span lang=\"it-IT\">pagamento del <\/span><span lang=\"it-IT\"><b>prezzo<\/b><\/span><span lang=\"it-IT\">\u00a0dovuto da altri (ad es., il genitore che paga il prezzo dell\u2019appartamento dovuto dal figlio intestatario \u2013\u00a0<\/span><span lang=\"it-IT\"><i>idem<\/i><\/span><span lang=\"it-IT\">\u00a0: art. 1180 del Codice Civile);<\/span><\/li><br>\n \t<li class=\"western\" lang=\"en-US\" style=\"text-align: left;\"><span lang=\"it-IT\"><b>versamento<\/b><\/span><span lang=\"it-IT\">\u00a0di somme su di un<\/span><span lang=\"it-IT\"><b>\u00a0conto cointestato\u00a0<\/b><\/span><span lang=\"it-IT\">(contratto a favore di terzo \u2013 art. 1411 del Codice Civile) ;<\/span><\/li><br>\n \t<li class=\"western\" lang=\"en-US\" style=\"text-align: left;\"><span lang=\"it-IT\"><b>vendita<\/b><\/span><span lang=\"it-IT\">\u00a0di un bene a\u00a0<\/span><span lang=\"it-IT\"><b>prezzo<\/b><\/span>\u00a0<span lang=\"it-IT\"><b>simbolico<\/b><\/span><span lang=\"it-IT\">\u00a0(la donazione in tal caso starebbe nella differenza tra il valore venale del bene e il prezzo pagato);<\/span><\/li><br>\n \t<li class=\"western\" lang=\"en-US\" style=\"text-align: left;\"><span lang=\"it-IT\"><b>rinuncia<\/b><\/span>\u00a0<span lang=\"it-IT\"><b>a<\/b><\/span>\u00a0<span lang=\"it-IT\"><b>un<\/b><\/span>\u00a0<span lang=\"it-IT\"><b>credito<\/b><\/span><span lang=\"it-IT\">\u00a0nei confronti del debitore (Remissione del debito \u2013 art. 1236 del Codice Civile).<\/span><\/li>\n<\/ul>\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-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_direction&quot;:&quot;out-in-out&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" 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;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-4948 post type-post status-publish format-standard has-post-thumbnail hentry category-creazione-impresa category-fiscalita-internazionale tag-contabilita tag-francia tag-italia tag-micro-entrepreneur tag-professione-liberale tag-regime-fiscale tag-tassazione tag-versement-liberatoire\" 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\/contabilita-del-micro-entrepreneur-parte-3\/\" target=&quot;_blank&quot;>\n\t\t\t\tCreare un\u2019impresa individuale in Francia \u2013 Contabilit\u00e0 del micro-entrepreneur (parte terza)\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\/contabilita-del-micro-entrepreneur-parte-3\/\" aria-label=\"Leggi tutto Creare un\u2019impresa individuale in Francia \u2013 Contabilit\u00e0 del micro-entrepreneur (parte terza)\" 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-4946 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale category-plusvalenze-immobiliari tag-francia tag-italia tag-reditti-da-locazione tag-regime-fiscale tag-residente-italiano 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\/redditi-da-locazione-di-un-immobile-sito-in-francia-e-proprietario-residente-in-italia-quale-regime-fiscale-si-applica-parte-quarta\/\" target=&quot;_blank&quot;>\n\t\t\t\tRedditi da locazione di un immobile sito in Francia e proprietario residente in Italia : quale regime fiscale si applica ? (parte quarta)\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\/redditi-da-locazione-di-un-immobile-sito-in-francia-e-proprietario-residente-in-italia-quale-regime-fiscale-si-applica-parte-quarta\/\" aria-label=\"Leggi tutto Redditi da locazione di un immobile sito in Francia e proprietario residente in Italia : quale regime fiscale si applica ? (parte quarta)\" 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-4938 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale category-plusvalenze-immobiliari tag-abattements tag-deduzioni tag-francia tag-italia tag-plusvalenza-immobiliare 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\/tassazione-della-plusvalenza-3\/\" target=&quot;_blank&quot;>\n\t\t\t\tVendita di un immobile in Francia \u2013 Tassazione della plusvalenza (Parte Terza)\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-della-plusvalenza-3\/\" aria-label=\"Leggi tutto Vendita di un immobile in Francia \u2013 Tassazione della plusvalenza (Parte Terza)\" 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-3691 post type-post status-publish format-standard has-post-thumbnail hentry category-digital-tax category-fiscalita-internazionale tag-digital-tax tag-francia tag-italia tag-ocde tag-ocse tag-servizi-digitali tag-succursale tag-tassazione tag-web-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\/digital-tax-aggiornamenti\/\" target=&quot;_blank&quot;>\n\t\t\t\tL\u2019imposta sui servizi digitali (DIGITAL TAX) in Italia \u2013 Ultimi aggiornamenti\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\/digital-tax-aggiornamenti\/\" aria-label=\"Leggi tutto L\u2019imposta sui servizi digitali (DIGITAL TAX) in Italia \u2013 Ultimi aggiornamenti\" 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-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-3634 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale category-plusvalenze-immobiliari tag-francia tag-italia tag-location-meublee tag-reditti-da-locazione 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\/redditi-da-locazione-di-un-immobile-sito-in-francia-e-proprietario-residente-in-italia-quale-regime-fiscale-si-applica-parte-seconda\/\" target=&quot;_blank&quot;>\n\t\t\t\tRedditi da locazione di un immobile sito in Francia e proprietario residente in Italia : quale regime fiscale si applica ? (Parte Seconda)\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\/redditi-da-locazione-di-un-immobile-sito-in-francia-e-proprietario-residente-in-italia-quale-regime-fiscale-si-applica-parte-seconda\/\" aria-label=\"Leggi tutto Redditi da locazione di un immobile sito in Francia e proprietario residente in Italia : quale regime fiscale si applica ? (Parte Seconda)\" 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\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>Secondo una recente sentenza delle Sezioni Unite della Corte di Cassazione (n. 18725 del 27 Luglio 2017), la donazione di una (consistente e non modica)<\/p>\n","protected":false},"author":5,"featured_media":4878,"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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[53,31],"tags":[52,56,57,32,34,50,47],"class_list":["post-4942","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-donazioni-successioni","category-fiscalita-internazionale","tag-donazione","tag-donazione-di-denaro","tag-donazione-notaio","tag-francia","tag-italia","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>Donazioni di denaro: attenzione se lo fatte senza notaio.<\/title>\n<meta name=\"description\" content=\"La donazione di una consistente somma di denaro effettuata tramite bonifico bancario deve considerarsi nulla per mancanza di atto notarile.\" \/>\n<meta name=\"robots\" content=\"index, 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