1 Premessa
L’art. 6 del DL 22.10.2016 n. 193, in corso di conversione in legge, ha introdotto una sanatoria delle cartelle di pagamento e degli accertamenti esecutivi, che comporta forti sconti per chi ne fruisce (c.d. “rottamazione”).
In breve, se sussistono i requisiti indicati dalla norma, il contribuente, presentando apposita domanda entro il 23.1.2017, beneficia dello sgravio degli interessi di mora e delle sanzioni amministrative.
Occorre però eseguire i versamenti al massimo in quattro rate, l’ultima delle quali va versata entro il 15.3.2018.
Trattandosi, come anticipato, di una disciplina contenuta in un decreto legge da convertire (il termine per la conversione è il 23.12.2016), non è escluso che la legge di conversione apporti modifiche, specie in relazione ad alcune fattispecie problematiche che si evidenzieranno.
Equitalia, mediante il comunicato stampa del 4.11.2016, ha reso noto l’approvazione del modello di domanda (modello “DA1”).
2 CONDIZIONI PER LA DEFINIZIONE
Al fine di beneficiare della sanatoria dei ruoli e degli accertamenti esecutivi, sono necessarie le seguenti condizioni:
- si deve trattare di carichi definibili, quindi non rientranti nelle esclusioni previste dal DL 193/2016 stesso;
- i carichi devono essere stati affidati ad Equitalia dall’1.1.2000 al 31.12.2015;
- se ci sono rateazioni in corso, il debitore deve essere in regola con i pagamenti delle rate scadenti dall’1.10.2016 al 31.12.2016;
- se ci sono contenziosi in corso in merito ai carichi definibili, occorre impegnarsi a rinunciare ai medesimi nella domanda inviata ad Equitalia.
2.1 ruoli consegnati dall’1.1.2000 al 31.12.2015
Rientrano nella sanatoria tutti i carichi affidati agli Agenti della Riscossione nel lasso temporale compreso tra l’1.1.2000 e il 31.12.2015.
Occorre riferirsi non alla data di notifica/spedizione della cartella di pagamento ma alla data in cui è stato consegnato il ruolo ad Equitalia, informazione che, di norma, non emerge dalla cartella di pagamento né dall’estratto di ruolo consegnato al contribuente, ma dai sistemi interni degli Agenti della Riscossione.
Se si tratta di accertamento esecutivo (in cui non vi è il sistema del ruolo, ma la trasmissione diretta del debito ad Equitalia), l’informazione potrebbe emergere dalla nota di presa in carico che viene comunicata da Equitalia al contribuente. Uguali considerazioni valgono per gli avvisi di addebito dell’INPS.
In entrambe le ipotesi, bisogna recarsi presso gli uffici di Equitalia al fine di appurare con esattezza la data di consegna del ruolo o di affidamento del debito.
Può infatti accadere che una cartella di pagamento notificata nei primi mesi del 2016 sia definibile, essendo il ruolo stato consegnato entro il 31.12.2015. In via speculare, se la cartella era stata notificata nei primi mesi del 2000, potrebbe risultare non definibile, in quanto il ruolo è stato magari consegnato prima dell’1.1.2000.
2.2 pagamenti in scadenza dall’1.10.2016 al 31.12.2016
Anche i debitori che hanno già pagato parzialmente il debito sono ammessi alla procedura.
Il DL 193/2016 stabilisce però che, per i debitori che hanno dilazioni in corso con Equitalia, l’ammissione è subordinata al regolare pagamento delle rate scadenti nel periodo compreso tra l’1.10.2016 e il 31.12.2016.
Non rilevano, dunque, le rate derivanti da altre dilazioni, come ad esempio la dilazione degli avvisi bonari notificati dall’Agenzia delle Entrate.
2.3 definizione parziale
Equitalia, mediante il comunicato stampa del 4.11.2016, ha reso noto l’approvazione del modello di domanda, dal quale si evince che spetta al debitore decidere quali carichi definire, anche in relazione al singolo atto, dunque alla singola cartella di pagamento, avviso di accertamento esecutivo o avviso di addebito.
Nel modello di domanda è infatti il contribuente che indica gli atti che vuole definire e, in relazione a questi, se intende sanarli in parte, specificando l’identificativo del carico oggetto della rottamazione.
Quindi, ad esempio, se una cartella di pagamento porta a riscossione ruoli INPS e dell’Agenzia delle Entrate, è possibile sanare i soli ruoli INPS. Del pari, se il contribuente riceve due cartelle di pagamento, una relativa all’IMU e l’altra relativa all’IRES, può sanare solo quella relativa all’IMU.
2.4 contenziosi in corso
Non precludono la sanatoria:
- la presenza di un contenzioso, pendente in qualsiasi grado del giudizio;
- la formazione di un giudicato anche totalmente sfavorevole al contribuente.
Il contribuente, tuttavia, nella domanda deve impegnarsi a rinunciare ai giudizi in corso.
2.5 esclusioni
Alcune fattispecie, per espressa previsione del DL 193/2016, non sono incluse nella definizione.
Si tratta dei seguenti casi:
- risorse proprie tradizionali dell’Unione Europea (es. dazi doganali);
- IVA all’importazione;
- crediti derivanti da pronunce della Corte dei Conti;
- somme dovute a seguito di recupero di aiuti di Stato dichiarati incompatibili con la normativa dell’Unione Europea;
- multe, ammende e sanzioni pecuniarie dovute a seguito di provvedimenti e sentenze penali di condanna;
- sanzioni amministrative per violazioni del Codice della strada.
Una precisazione va fatta per queste ultime violazioni: in realtà, la definizione, sempre che, come si vedrà, la riscossione sia stata affidata ad Equitalia, è possibile limitatamente agli interessi (in sostanza le sanzioni rimangono dovute).
3 ambito applicativo
In presenza dei menzionati requisiti, tutti i ruoli consegnati agli Agenti della Riscossione, con le tassative esclusioni elencate in precedenza, possono rientrare nella definizione.
Non si tratta solo di qualsiasi imposta (IRES, IVA, addizionali, canone RAI, ecc.), dei contributi INPS e dei premi INAIL, ma di ogni entrata riscossa a mezzo ruolo.
Si può quindi spaziare dai contributi previdenziali o di altra natura dovuti alle Casse professionali (Cassa dei Dottori commercialisti, degli Avvocati, degli Ingegneri e Architetti, ecc.), dai ruoli formati dalle Autorità amministrative indipendenti (es. Antitrust), dalla CONSOB, ai canoni demaniali, alle spese di giustizia e così via.
Non si esclude che il legislatore, in occasione della conversione del DL 193/2016, inibisca la definizione per particolari categorie di debiti, come ad esempio quelli derivanti dalle Casse professionali, o dalle Autorità amministrative indipendenti.
Sembra debbano essere escluse le entrate riscosse dagli enti locali in proprio e dai concessionari iscritti all’apposito albo, siccome il DL 193/2016 fa espresso riferimento agli “Agenti della riscossione”, locuzione che pare inerente al solo soggetto investito del potere di riscossione “nazionale”.
Tra l’altro, le menzionate entrate non sono, talvolta, nemmeno riscosse a mezzo ruolo, in quanto viene utilizzata l’ingiunzione fiscale.
Rientrano invece nella definizione tutte le entrate locali (IMU, TARSU, ecc.) nella misura in cui l’ente impositore, per sua scelta, abbia affidato la riscossione ad Equitalia.
Non si esclude che il legislatore, in occasione della conversione del DL 193/2016, ammetta espressamente alla definizione le somme riscosse dagli enti locali in proprio e dai loro concessionari, oppure demandi la decisione ai singoli enti locali.
Anche i debitori che hanno già pagato parzialmente il debito sono ammessi alla procedura, ma la definizione non dà diritto al rimborso di alcuna somma versata a titolo di sanzioni e interessi di mora.
4 benefici
Il beneficio della sanatoria consiste nello sgravio:
- di qualsiasi sanzione amministrativa;
- degli interessi di mora, quindi unicamente degli interessi applicati dall’Agente della Riscossione se il debitore non ha onorato il debito nei termini a seguito di accertamento esecutivo, avviso di addebito o cartella di pagamento.
Sono pertanto dovute le somme a titolo di capitale e di interesse diverso da quello di mora.
Per fare un esempio, si pensi agli interessi da ritardata iscrizione a ruolo, irrogati unitamente agli avvisi di accertamento o come conseguenza delle liquidazioni automatiche della dichiarazione, oppure ad ogni altro interesse, tributario e non, disciplinato in specifici testi normativi.
Del pari, rimangono dovuti per intero gli aggi o compensi di riscossione, calcolati però sugli importi effettivamente da corrispondere (quindi non sulle sanzioni amministrative).
Vengono sgravate tutte le sanzioni amministrative.
Ciò rappresenta un particolare incentivo alla definizione per coloro i quali sono destinatari di carichi di ruolo relativi solo a sanzioni (si pensi alle sanzioni derivanti da omessa/irregolare compilazione del modulo RW), o a sanzioni irrogate nella misura massima, sebbene unitamente ad una maggiore imposta.
5 Procedura
Il procedimento inizia con un adempimento a carico del debitore, consistente nella presentazione della domanda all’Agente della Riscossione, con cui si indica la volontà di pagare ratealmente e ci si impegna a rinunciare ai contenziosi in corso.
Successivamente, Equitalia comunicherà al debitore l’importo delle somme o delle singole rate da versare, unitamente alle relative scadenze. Non è quindi prevista l’autoliquidazione degli importi ad opera del contribuente.
A questo punto, se la totalità delle somme è versata per intero nel termine, oppure se le rate sono pagate nei termini e per l’esatto importo, la procedura si perfeziona. In presenza anche di un solo inadempimento, invece, la sanatoria non può ritenersi conclusa, con la conseguenza che:
- riemerge il debito a titolo di sanzioni amministrative e di interessi di mora;
- il carico, per espressa previsione del DL 193/2016, non potrà essere oggetto di dilazione.
Pertanto, l’invio della domanda deve avvenire solo se si è ragionevolmente consci di poter onorare tutte le rate entro i termini.
5.1 domanda del contribuente
Equitalia, mediante il comunicato stampa del 4.11.2016, ha reso noto il modello di richiesta per la definizione (modello “DA1”).
La domanda va necessariamente presentata utilizzando tale modello, entro il 23.1.2017.
È possibile presentare il modello:
- sia personalmente, o tramite un soggetto delegato, presso gli sportelli di Equitalia;
- sia in modalità telematica; nella domanda sono indicati gli indirizzi di posta elettronica (e-mail) o posta elettronica certificata (PEC) a cui inviarla.
Occorre allegare copia di un documento di identità del richiedente e, se la presentazione avviene mediante delega, anche del delegato.
5.1.1 Compilazione del modello
La compilazione del modello non presenta particolari difficoltà, ma bisogna prestare attenzione all’individuazione dei carichi definibili.
Occorre infatti:
- eleggere domicilio, presso la propria abitazione, il proprio ufficio o una casella PEC, oppure presso un domiciliatario;
- impegnarsi a comunicare le variazioni di domicilio;
- indicare i carichi definibili, specificando il numero identificativo della cartella di pagamento, dell’accertamento esecutivo o dell’avviso di addebito;
- se si intende definire solo uno o più carichi relativi ad una singola cartella di pagamento, specificare quali (si pensi alla cartella di pagamento che porta a riscossione sia tributi che contributi INPS);
- indicare se si opta per il versamento in forma rateale (due, tre o quattro rate) o se si vuole pagare la totalità degli importi in unica soluzione;
- specificare se si intende pagare tramite domiciliazione presso il conto corrente (se la casella non viene barrata occorrerà versare gli importi mediante i bollettini precompilati allegati alla successiva comunicazione dell’Agente della Riscossione);
- attestare che sui carichi oggetto di definizione non ci sono contenziosi, o impegnarsi a rinunciare ai contenziosi pendenti relativi ai carichi definibili.
5.1.2 Effetti della domanda
Una volta presentata la domanda, Equitalia non può avviare azioni esecutive né disporre fermi amministrativi e ipoteche.
Rimangono però i fermi e le ipoteche già adottati alla data di presentazione della domanda; pertanto, se fosse già stata iscritta l’ipoteca esattoriale prima della presentazione della domanda, questa mantiene i suoi effetti e il titolo di prelazione.
Nel momento in cui viene presentata la domanda, sono sospesi i termini di prescrizione e di decadenza relativi ai carichi definibili.
5.2 Comunicazione dell’Agente della riscossione
Entro 180 giorni dalla data di entrata in vigore del DL 193/2016, quindi entro il 24.4.2017, Equitalia comunica al debitore l’ammontare complessivo delle somme da pagare, nonché quello delle singole rate, unitamente al giorno di scadenza delle stesse.
5.3 versamento degli importi
I versamenti possono avvenire sia in unica soluzione sia in forma rateale.
L’art. 6 del DL 193/2016 non indica il termine per il versamento della prima/seconda rata o della totalità degli importi, specificando solo che la terza rata scade al massimo il 15.12.2017 e la quarta al massimo il 15.3.2018.
5.3.1 Modalità di pagamento
Il pagamento è eseguibile:
- tramite domiciliazione bancaria sul conto corrente indicato dal debitore nella domanda;
- oppure mediante i bollettini precompilati allegati alla comunicazione di Equitalia;
- oppure presso gli uffici dell’Agente della Riscossione.
Se, nella domanda, il contribuente non barra la casella relativa alla domiciliazione presso il conto corrente, l’Agente della Riscossione, nella comunicazione di liquidazione degli importi, predisporrà i bollettini precompilati di pagamento.
5.3.2 Pagamento rateale
La rateazione può avvenire al massimo in quattro rate:
- le prime due sono ciascuna pari ad un terzo delle somme dovute;
- le restanti due sono ciascuna pari ad un sesto delle somme dovute.
Come anticipato, nel DL 193/2016 non sono indicate le scadenze delle prime due rate, ma è stabilito che la terza rata al massimo potrà scadere il 15.12.2017 e la quarta il 15.3.2018.
Per come è formulata la norma, nonché dalle FAQ pubblicate sul sito di Equitalia, spetta all’Agente della Riscossione, nella comunicazione successiva alla domanda di definizione, l’individuazione delle scadenze.
Sugli importi dilazionati sono dovuti i relativi interessi, previsti nella misura del 4,5% annuo.
6 somme già pagate in precedenza
La presenza di pagamenti parziali non osta alla definizione. Allo stesso modo, è irrilevante la rateazione dei ruoli in essere, a condizione che, in tal caso, siano onorate le rate scadenti nel periodo che va dall’1.10.2016 al 31.12.2016.
In nessun caso, nemmeno per le rate che scadono dall’1.10.2016 al 31.12.2016, il contribuente ha diritto al rimborso delle somme sgravate come conseguenza della sanatoria (sanzioni, interessi di mora e relativi aggi).
Non sono oggetto di rimborso neppure gli interessi da rateazione, previsti, per la dilazione dei ruoli, nella misura del 4,5% annuo.
Quanto pagato a titolo di capitale e di interesse diverso da quello di mora e da dilazione dei ruoli, nonché a titolo di aggio e di rimborso delle spese di esecuzione, va invece scomputato dalle somme dovute per la definizione.
7 mancato perfezionamento
La definizione si perfeziona con il tempestivo e integrale pagamento, nei termini, della totalità degli importi dovuti o di tutte le rate.
Pertanto, il diritto allo sgravio delle sanzioni, degli interessi di mora e della relativa quota di aggi dipende da ciò, essendo irrilevante la presentazione della domanda.
In presenza di inadempimenti nei versamenti, tutto il carico residuo, detratto quanto già versato, può essere escusso, ed è inibita la dilazione dei ruoli.
Riemerge la possibilità, in costanza dei requisiti di legge, di adottare sia misure cautelari (fermi e ipoteche) sia azioni esecutive (pignoramenti), così come la prosecuzione di quelle già in essere.
Del pari, i termini di decadenza e di prescrizione per il recupero dei carichi di ruolo, che erano rimasti sospesi, riprendono a decorrere.
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