Il DL 30.12.2016 n. 244 (c.d. “milleproroghe”) è stato convertito nella L. 27.2.2017 n. 19, prevedendo numerose novità rispetto al testo originario.
Tra le novità inserite in sede di conversione, vi è l’art. 13-bis, con il quale:
- sono state stabilite le norme di coordinamento della disciplina fiscale (IRES e IRAP) con le disposizioni in materia di bilancio introdotte dal DLgs. 18.8.2015 n. 139 (c.d. “decreto bilanci”), che si applicano ai bilanci relativi agli esercizi finanziari aventi inizio a partire dall’1.1.2016 (2016, per i soggetti con esercizio sociale coincidente con l’anno solare);
- è stata conseguentemente prevista una proroga del termine per la presentazione delle dichiarazioni relative al periodo d’imposta 2016 (soggetti “solari”).
2 Coordinamento della disciplina IRES e IRAP con le novità in materia di bilancio
L’art. 13-bis del DL 30.12.2016 n. 244, conv. L. 27.2.2017 n. 19, ha dettato le norme di coordinamento della disciplina fiscale (IRES e IRAP) con le disposizioni in materia di bilancio introdotte dal DLgs. 139/2015 (c.d. “decreto bilanci”), che si applicano ai bilanci relativi agli esercizi finanziari aventi inizio a partire dall’1.1.2016 (2016, per i soggetti con esercizio sociale coincidente con l’anno solare).
2.1 ESTENSIONE DEL PRINCIPIO DI DERIVAZIONE RAFFORZATA
È stato, in primo luogo, modificato l’art. 83 co. 1 del TUIR, estendendo il c.d. “principio di derivazione rafforzata” (che trova applicazione con riferimento ai soggetti che redigono il bilancio in base ai principi contabili internazionali IAS/IFRS già a decorrere dal periodo 2008 per i soggetti “solari”) anche ai soggetti, diversi dalle micro imprese di cui all’art. 2435-ter c.c., che redigono il bilancio in conformità alle disposizioni del codice civile.
Per effetto del principio di derivazione rafforzata, valgono, anche in deroga alle disposizioni dei successivi articoli del TUIR, “i criteri di qualificazione, imputazione temporale e classificazione in bilancio previsti dai rispettivi principi contabili”.
In sostanza, ai fini della determinazione del reddito imponibile, gli elementi reddituali e patrimoniali assumono rilevanza in base alle risultanze contabili.
Conseguentemente, devono intendersi non applicabili a tali soggetti le regole di competenza fiscale di cui all’art. 109 co. 1 e 2 del TUIR, che, nell’assunzione dei costi e dei ricavi, pongono prevalentemente riferimento alle condizioni di certezza e oggettiva determinabilità dei componenti reddituali e alle risultanze giuridico-formali (risultanze negoziali e acquisizione/passaggio della proprietà o di altri diritti reali sui beni).
Il superamento di tali disposizioni risulta necessario, in quanto i principi contabili (IAS o OIC) fanno anch’essi riferimento a criteri di certezza e determinabilità, specificandone in vario modo il contenuto, sicché la sovrapposizione applicativa della norma fiscale avrebbe potuto generare incertezza.
Ne consegue che, per i soggetti in relazione ai quali trova applicazione il principio di derivazione rafforzata, ai fini fiscali l’imputazione temporale dei componenti di reddito avviene – salvo specifiche deroghe espressamente previste dal TUIR – in perfetta aderenza alle risultanze del Conto economico.
Il principio di derivazione rafforzata riduce, quindi, le discordanze tra utile di bilancio e reddito d’impresa, evitando la gestione di un doppio binario civilistico-fiscale e semplificando le modalità di determinazione del reddito imponibile.
2.1.1 Micro imprese
Il principio di derivazione rafforzata non trova applicazione per i soggetti che redigono il bilancio in base alle disposizioni del codice civile e che rientrano nella definizione di “micro impresa”.
Sono considerate “micro imprese” le società non quotate che, nel primo esercizio o, successivamente, per due esercizi consecutivi, non superano due dei seguenti limiti:
- totale dell’attivo dello Stato patrimoniale: 175.000,00 euro;
- ricavi delle vendite e delle prestazioni: 350.000,00 euro;
- dipendenti occupati in media durante l’esercizio: 5 unità.
Con riferimento alle micro imprese, ai fini dell’individuazione dell’esercizio di competenza fiscale occorre applicare le disposizioni contenute nell’art. 109 co. 1 e 2 del TUIR.
2.1.2 Limitazioni al principio di derivazione rafforzata
Anche in riferimento ai soggetti che applicano il principio di derivazione rafforzata valgono, in quanto estranee alla nozione di qualificazione, imputazione temporale e classificazione, le disposizioni che prevedono:
- limiti quantitativi alla deduzione di componenti negativi o la loro esclusione dalla formazione del reddito imponibile (es. ammortamenti, valutazioni e accantonamenti) o la ripartizione in più periodi d’imposta;
- l’esenzione o l’esclusione, parziale o totale, dalla formazione del reddito imponibile di componenti positivi o la ripartizione in più periodi d’imposta (es. imposizione ripartita pro quota di talune plusvalenze);
- la rilevanza di componenti positivi o negativi nell’esercizio della loro percezione o del loro pagamento, cioè secondo il principio di cassa anziché per competenza (es. interessi di mora, compensi degli amministratori, dividendi, ecc.).
In tali fattispecie, indipendentemente dalla rappresentazione di bilancio, le regole fiscali prevalgono sulle valutazioni di bilancio e generano delle divergenze di trattamento con conseguente doppio binario fra valori civili e fiscali.
2.2 Altre modifiche al TUIR
Oltre a quanto evidenziato, sono stati modificati singoli articoli del TUIR, per coordinarli con le nuove disposizioni civilistiche, ed in particolare:
- l’art. 96 con riferimento alla determinazione del ROL;
- l’art. 108 relativamente alla deduzione delle spese relative a più esercizi;
- l’art. 109 co. 4 relativamente alle imputazioni reddituali a patrimonio netto;
- l’art. 110 in tema di tassi di cambio utilizzabili per la conversione delle poste in valuta;
- l’art. 112 in materia di strumenti finanziari derivati.
2.3 MODIFICHE ALLA DISCIPLINA IRAP
È stata modificata la disciplina IRAP in conseguenza dell’eliminazione, ad opera del DLgs. 139/2015, delle voci di ricavo e costo relative alla sezione straordinaria del Conto economico.
2.3.1 Proventi e oneri da trasferimento d’azienda
Le plusvalenze, le minusvalenze e gli altri proventi e oneri di natura straordinaria, derivanti da trasferimenti di azienda o di rami di azienda, continuano a essere irrilevanti ai fini IRAP anche se classificati, nei bilanci relativi all’esercizio 2016 e nei successivi, nell’area ordinaria del Conto economico (voci A.5 e B.14) per effetto dell’eliminazione delle voci E.20 ed E.21.
2.3.2 Altri proventi e oneri straordinari
La modifica legislativa non interviene sui proventi e sugli oneri di entità o incidenza eccezionali non afferenti a trasferimenti d’azienda (es. perdite di beni conseguenti a calamità naturali, furti o incendi e relativi risarcimenti assicurativi).
Pertanto, tali componenti reddituali concorrono alla formazione della base imponibile IRAP, come, peraltro, avveniva già in passato laddove fossero correlati a proventi od oneri imponibili o deducibili.
2.4 DECORRENZA E REGIME TRANSITORIO
Le nuove modalità di determinazione del reddito d’impresa introdotte dal DL 244/2016 convertito esplicano efficacia con riguardo ai componenti reddituali e patrimoniali rilevati in bilancio a decorrere dall’esercizio successivo a quello in corso al 31.12.2015 (2016, per i soggetti “solari”).
Tuttavia, continuano ad essere assoggettati alla disciplina fiscale previgente gli effetti reddituali e patrimoniali sul bilancio di tale esercizio (2016) e di quelli successivi delle operazioni (già avviate e che si protraggono per i periodi d’imposta successivi alla prima adozione delle nuove regole contabili) che risultino diversamente qualificate, classificate, valutate e imputate temporalmente ai fini fiscali rispetto alle qualificazioni, classificazioni, valutazioni e imputazioni temporali risultanti dal bilancio dell’esercizio in corso al 31.12.2015.
Viene, inoltre, stabilito che, nel primo esercizio di applicazione dei principi contabili nazionali aggiornati ai sensi del DLgs. 139/2015:
- l’imputazione di componenti a patrimonio netto è assimilata all’imputazione a Conto economico, garantendo il principio di previa imputazione;
- le rettifiche dell’attivo patrimoniale e l’eliminazione di passività e fondi di accantonamento già dedotti derivanti dalla prima adozione dei nuovi OIC non rilevano ai fini della determinazione del reddito.
IRAP
La disciplina transitoria prevista ai fini IRES si applica, ove compatibile, anche in ambito IRAP. Pertanto, ad esempio, anche ai fini del tributo regionale, restano assoggettati alla disciplina vigente fino al 2015 gli effetti reddituali e patrimoniali delle operazioni avviate in tale anno o in anni precedenti e che si protraggono nel 2016 ed, eventualmente, in periodi d’imposta successivi.
Viene inoltre stabilito che i componenti imputati direttamente a patrimonio netto in sede di prima applicazione delle nuove regole contabili concorrono alla formazione della base imponibile IRAP, se, sulla base della disciplina vigente fino al 2015, sarebbero stati classificati nelle voci A e B del Conto economico.
3 PROROGA DEL TERMINE PER LA PRESENTAZIONE DELLE DICHIARAZIONI dei redditi e IRAP
L’art. 13-bis co. 1 del DL 30.12.2016 n. 244, conv. L. 27.2.2017 n. 19, ha previsto la proroga di 15 giorni del termine per la presentazione delle dichiarazioni dei redditi e IRAP relative al periodo d’imposta nel quale vanno dichiarati i componenti reddituali e patrimoniali rilevati in bilancio a decorrere dall’esercizio successivo a quello in corso al 31.12.2015 (2016, per i soggetti “solari”), al fine di agevolare la prima applicazione delle novità in materia di bilancio e delle disposizioni di coordinamento contenute nello stesso decreto.
3.1 ambito applicativo
La proroga trova applicazione esclusivamente in riferimento ai soggetti, diversi dalle micro imprese di cui all’art. 2435-ter c.c., che redigono il bilancio in conformità alle disposizioni del codice civile.
Rimangono quindi esclusi dalla proroga:
- le micro imprese;
- i soggetti che adottano i principi contabili internazionali IAS/IFRS;
- i soggetti in contabilità semplificata.
3.2 Termini di presentazione delle dichiarazioni per i soggetti che non beneficiano della proroga
Per i soggetti “solari” che non rientrano nella proroga disposta dal DL 244/2016 convertito, le dichiarazioni dei redditi e IRAP relative al 2016 (modelli REDDITI 2017 e IRAP 2017) devono quindi essere presentate entro il 2.10.2017 (in quanto il 30.9.2017 cade di sabato).
Soggetti “non solari”
Per i soggetti “non solari”, il termine di presentazione delle dichiarazioni dei redditi e IRAP è invece stabilito entro l’ultimo giorno del nono mese successivo alla chiusura del periodo d’imposta.
3.3 Termini di presentazione delle dichiarazioni per i soggetti che beneficiano della proroga
Per i soggetti “solari” che invece rientrano nella proroga disposta dal DL 244/2016 convertito, il termine per presentare le dichiarazioni dei redditi e IRAP relative al 2016 (modelli REDDITI 2017 e IRAP 2017) beneficia di un differimento di 15 giorni.
Al riguardo, non appare però chiaro se il differimento di 15 giorni debba essere calcolato a decorrere:
- dal termine “ordinario” del 30.9.2017;
- oppure dal termine “effettivo” del 2.10.2017, in quanto il 30.9.2017 cade di sabato.
Applicando la prima impostazione (calcolo dal 30.9.2017), la proroga di 15 giorni scade il 15.10.2017; essendo però una domenica, il termine di presentazione slitta automaticamente a lunedì 16.10.2017.
In base alla seconda impostazione (calcolo dal 2.10.2017), la proroga di 15 giorni scade invece martedì 17.10.2017.
In attesa di eventuali chiarimenti dell’Agenzia delle Entrate, la prima impostazione è chiaramente più prudenziale.
Soggetti “non solari”
Per i soggetti “non solari”, la proroga di 15 giorni disposta dal DL 244/2016 convertito si applica alla presentazione delle dichiarazioni dei redditi e IRAP relative al primo periodo d’imposta di applicazione delle novità in materia di bilancio e di determinazione delle imposte.
Il termine di presentazione delle relative dichiarazioni, stabilito entro l’ultimo giorno del nono mese successivo alla chiusura del suddetto periodo d’imposta, è quindi prorogato di 15 giorni.
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