di Francesco Fiscella
1 Premessa
Con il DL 24.4.2017 n. 50 è stata emanata la c.d. “manovra correttiva”.
Il DL 50/2017 è entrato in vigore il 24.4.2017, ma per molte disposizioni sono previste specifiche decorrenze.
Di seguito si riepilogano le novità contenute nel DL 50/2017 in materia di imposte dirette, IVA e compensazioni.
Nella successiva circolare saranno analizzate le principali novità del DL 50/2017 in materia di agevolazioni, riscossione, contenzioso, lavoro e previdenza.
In ogni caso, il DL 50/2017 è in corso di conversione in legge e quindi suscettibile di modifiche.
2 Novità in materia di imposte dirette
Disciplina delle “locazioni brevi”
L’art. 4 del DL 50/2017 prevede una specifica disciplina fiscale per le “locazioni brevi”, definite come i contratti di locazione di immobili ad uso abitativo di durata non superiore a 30 giorni, ivi inclusi quelli che prevedono la prestazione dei servizi di fornitura di biancheria e di pulizia del locali, stipulati da persone fisiche, al di fuori del regime di impresa, direttamente o tramite soggetti che esercitano attività di intermediazione immobiliare, anche attraverso la gestione di portali online.
Ambito oggettivo
Affinché la nuova disciplina possa trovare applicazione, è necessario che si tratti di contratti di locazione:
- aventi ad oggetto immobili ad uso abitativo;
- di durata non superiore a 30 giorni.
Viene precisato che nel campo di applicazione della norma rientrano anche le locazioni che prevedono la prestazione di servizi accessori di fornitura di biancheria e di pulizia dei locali.
Ambito soggettivo
Inoltre, occorre che si tratti di contratti di locazione stipulati:
- da persone fisiche;
- al di fuori dal regime di impresa.
Viene precisato che rientrano nell’ambito di applicazione della nuova disciplina non solo i contratti di locazione stipulati “direttamente” da tali soggetti, bensì anche i contratti di locazione stipulati “tramite soggetti che esercitano attività di intermediazione immobiliare, anche attraverso la gestione di portali online”.
Servizi accessori
La precisazione relativa alle locazioni che prevedono la prestazione di servizi accessori di fornitura di biancheria e di pulizia dei locali è destinata ad incidere sull’ambito soggettivo della disposizione più che sull’ambito oggettivo. Infatti, la presenza di servizi accessori alla locazione, in linea di principio, è un elemento che va considerato al fine di includere la locazione nell’ambito del reddito di impresa. La norma intende, quindi, precisare che la mera presenza di servizi accessori di fornitura di biancheria o di pulizia dei locali non è, di per sé, sufficiente ad attrarre la locazione nell’ambito del reddito di impresa. Resta fermo, tuttavia, che, ove il locatore agisca in modo professionale, per il numero delle locazioni poste in essere o per le modalità con cui esse vengono fornite, si rientra nel reddito di impresa e non può trovare applicazione, quindi, la nuova disciplina.
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Intermediazione immobiliare tramite portali online
Per espressa previsione, la nuova disciplina coinvolge:
- non solo le locazioni poste in essere direttamente tra locatore e conduttore;
- ma anche i contratti nella cui stipula interviene un intermediario immobiliare, anche ove esso operi “attraverso la gestione di portali online”.
La precisazione relativa alla gestione di portali online dovrebbe essere rivolta a far ricadere nell’ambito di applicazione della norma soggetti come, ad esempio, la nota piattaforma Airbnb. Tuttavia, il riferimento formale ai “soggetti che esercitano attività di intermediazione immobiliare”, non essendo unito ad una precisa definizione di tali soggetti, potrebbe comportare qualche criticità nei limiti in cui taluni dei portali che prestano servizi di questo tipo si qualificano come meri fornitori di servizi web e non come “intermediari immobiliari”.
Cedolare secca
L’art. 4 del DL 50/2017 dispone che possano applicarsi le norme sulla cedolare secca, di cui all’art. 3 del DLgs. 14.3.2011 n. 23, ai:
- redditi derivanti da contratti di locazione breve (come sopra definiti), stipulati a partire dall’1.6.2017;
- corrispettivi lordi derivanti dai contratti di sublocazione, stipulati alle condizioni in presenza delle quali si configura una “locazione breve”;
- corrispettivi lordi derivanti dai contratti a titolo oneroso conclusi dal comodatario aventi ad oggetto il godimento dell’immobile a favore di terzi, stipulati alle condizioni in presenza delle quali si configura una “locazione breve”.
La prima parte della norma non ha tuttavia carattere innovativo; infatti, come espressamente sancito dall’art. 3 co. 2 del DLgs. 23/2011, la “cedolare secca può essere applicata anche ai contratti di locazione per i quali non sussiste l’obbligo di registrazione”, e quindi, per i contratti aventi durata non superiore a 30 giorni nell’anno.
Invece, configura una novità l’applicabilità della cedolare secca ai redditi deri-vanti dal contratto di sublocazione. Tali contratti, infatti, generano redditi diversi, esclusi, quindi, dalla cedolare secca (atteso che essa trova applicazione solo ai redditi fondiari). Con l’intervento del DL 50/2017, anche tali contratti ed i redditi da essi derivanti possono accedere all’imposizione sostitutiva.
Obblighi di comunicazione a carico dell’intermediario
La nuova norma dispone due specifici obblighi in capo ai “soggetti che esercitano attività di intermediazione immobiliare, anche attraverso la gestione di portali online”:
- un obbligo di comunicazione specificamente sanzionato;
- un obbligo di ritenuta sui canoni o corrispettivi incassati.
I soggetti che esercitano attività di intermediazione immobiliare, anche attraverso la gestione di portali online, “mettendo in contatto persone in ricerca di un immobile con persone che dispongono di unità immobiliari da locare”, devono trasmettere i dati relativi ai contratti di locazione, di sublocazione e di comodato conclusi per il loro tramite.
Pertanto, gli “intermediari” che mettono in contatto conduttore e locatore, anche mediante la gestione di portali online, dovranno comunicare i dati relativi ai contratti di locazione breve stipulati grazie al loro intervento.
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L’omessa, incompleta o infedele comunicazione dei dati relativi a tali contratti è punita con la sanzione:
- da 250,00 a 2.000,00 euro
(art. 11 co. 1 del DLgs. 18.12.97 n. 471);
- oppure da 125,00 a 1.000,00 euro, se la trasmissione è effettuata entro i 15 giorni successivi alla scadenza, ovvero se, nello stesso termine, viene effettuata la trasmissione corretta dei dati.
Obbligo di ritenuta
Al fine di “assicurare il contrasto all’evasione fiscale”, viene previsto che i soggetti che esercitano attività di intermediazione immobiliare, anche attraverso la gestione di portali online, qualora incassino i canoni o i corrispettivi relativi ai contratti di locazione, comodato e sublocazione di cui sopra:
- operano, in qualità di sostituti d’imposta, una ritenuta del 21% sull’ammontare dei canoni e corrispettivi, all’atto dell’accredito;
- provvedono al relativo versamento e alla relativa certificazione.
Nel caso in cui:
- sia stata espressa l’opzione per la cedolare secca, la ritenuta si intende operata a titolo di imposta sostitutiva;
- non sia stata espressa l’opzione per la cedolare secca, la ritenuta si intende operata a titolo di acconto delle imposte sui redditi dovute.
Provvedimento attuativo
Con un successivo provvedimento dell’Agenzia delle Entrate saranno stabilite le disposizioni di attuazione della nuova disciplina, incluse quelle relative alla trasmissione e conservazione dei dati da parte dell’intermediario.
Convenzioni con l’Agenzia delle Entrate
Viene infine previsto che l’Agenzia delle Entrate stipuli convenzioni con i soggetti che utilizzano in Italia i marchi di portali di intermediazione online, al fine di definire le modalità di collaborazione per il monitoraggio delle locazioni concluse attraverso l’intermediazione dei medesimi portali.
Patent box Esclusione dei marchi
Vengono eliminati i marchi di impresa dall’elenco dei beni immateriali che possono fruire del Patent box, allineando così la disciplina italiana alle disposizioni OCSE.
Decorrenza
Per i soggetti “solari”, i marchi d’impresa sono esclusi dal Patent box per i periodi d’imposta per i quali le opzioni sono esercitate dal 2017.
Per le opzioni esercitate con riferimento al 2015 e al 2016, continuano invece ad applicarsi le disposizioni vigenti anteriormente alle suddette modifiche e, comunque, non oltre il 30.6.2021.
Riserve di utili IRI al termine dell’opzione
Viene modificata la disciplina dell’imposta sul reddito d’impresa (c.d. IRI), definendo il trattamento fiscale degli utili IRI non prelevati al termine dell’opzione per la tassazione separata.
Riserve di utili IRI all’uscita del regime
È stato infatti previsto che in caso di fuoriuscita dal regime, anche a seguito di cessazione dell’attività, le somme prelevate dalle riserve formate con utili IRI, nei limiti in cui le stesse sono state assoggettate a tale imposta, concorrono a formare il reddito complessivo dell’imprenditore, dei collaboratori e dei soci.
Ai medesimi soggetti è, tuttavia, riconosciuto un credito d’imposta in misura pari al 24%, al fine di evitare la doppia imposizione in capo al percettore degli utili già assoggettati all’IRI.
Modifiche alla disciplina dei prezzi di trasferimento
Vengono apportate alcune modifiche alla disciplina dei prezzi di trasferimento (c.d. “transfer pricing”).
Determinazione dei prezzi di trasferimento
Sostituendo il co. 7 dell’art. 110 del TUIR, si dispone che i componenti di reddito derivanti da operazioni infragruppo con controparti estere siano “determinati con riferimento alle condizioni e ai prezzi che sarebbero stati pattuiti tra soggetti indipendenti operanti in condizioni di libera concorrenza e in circostanze comparabili”.
Il citato principio sostituisce la valutazione al valore normale dei beni ceduti e dei servizi prestati e dei beni e servizi ricevuti, determinato ai sensi dell’art. 9 del TUIR.
Il medesimo criterio opera anche nei casi in cui, dalle rettifiche dei prezzi di trasferimento, derivi una diminuzione del reddito (nuovo art. 31-quater del DPR 600/73).
Modalità di riconoscimento della diminuzione del reddito
Mediante l’inserimento dell’art. 31-quater nel DPR 600/73, sono previste le seguenti modalità di riconoscimento delle variazioni in diminuzione del reddito a seguito di rettifiche definitive effettuate da Stati esteri:
- in esecuzione degli accordi conclusi con le autorità competenti degli Stati esteri a seguito delle “procedure amichevoli”;
- a conclusione dei controlli effettuati nell’ambito di attività di cooperazione internazionale i cui esiti siano condivisi dagli Stati partecipanti;
- a seguito di istanza da parte del contribuente (le cui modalità e termini di presentazione saranno stabiliti con apposito provvedimento dell’Agenzia delle Entrate), a fronte di una rettifica in aumento definitiva e conforme al principio di libera concorrenza, effettuata da uno Stato con il quale è in vigore una Convenzione per evitare le doppie imposizioni sui redditi che consenta un adeguato scambio di informazioni.
Decorrenza
In mancanza di una decorrenza espressa, sarebbe ragionevole ritenere la nuova disposizione di cui all’art. 110 co. 7 del TUIR applicabile anche per il passato, in virtù del fatto che la disposizione presenta, per certi versi, carattere procedimentale.
Proventi da partecipazioni a società, enti o OICR di dipendenti e amministratori
Vengono introdotte nuove regole per la tassazione dei proventi di strumenti finanziari con “diritti patrimoniali rafforzati” detenuti da dipendenti e amministratori.
Si tratta di azioni, quote o altri strumenti finanziari aventi diritti patrimoniali rafforzati, ad esempio, il diritto di partecipare agli utili in misura più che proporzionale alla propria quota di partecipazione, a ragione dell’assenza di diritti amministrativi.
La disciplina in esame si applica ai proventi derivanti dalla partecipazione a OICR, società o enti residenti o istituiti in Italia ed a quelli residenti ed istituiti in Stati o territori che consentono un adeguato scambio di informazioni con l’Italia.
Ambito soggettivo
Secondo le nuove disposizioni, si considerano in ogni caso redditi di capitale o redditi diversi i proventi derivanti dalla partecipazione, diretta o indiretta, in società o OICR percepiti:
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- da dipendenti e amministratori di tali soggetti;
- ovvero da soggetti ad essi legati da un rapporto diretto o indiretto di controllo o gestione.
Requisiti per l’applicazione del nuovo regime
I requisiti richiesti per applicare la tassazione come redditi diversi o di capitale sono:
- l’impegno di investimento complessivo di tutti i dipendenti e gli amministratori che comporti un esborso effettivo pari ad almeno l’1% dell’investimento complessivo effettuato dall’OICR o del patrimonio netto nel caso di società o enti;
- i proventi delle azioni, quote o strumenti finanziari che danno i suindicati diritti patrimoniali rafforzati maturino solo dopo che tutti i soci o i partecipanti all’OICR abbiano percepito un ammontare pari al capitale investito e ad un rendimento minimo previsto nello statuto o nel regola-mento ovvero, nel caso di cambio di controllo, alla condizione che gli altri soci o partecipanti dell’investimento abbiano realizzato con la cessione un prezzo di vendita almeno pari al capitale investito e al predetto rendimento minimo;
- le azioni, le quote o gli strumenti finanziari aventi i suindicati diritti patrimoniali rafforzati siano detenuti dai dipendenti e amministratori o, in caso di decesso, dai loro eredi, per un periodo non inferiore a 5 anni o, se precedente al decorso di tale periodo quinquennale, fino alla data di cambio di controllo o di sostituzione del soggetto incaricato della gestione.
Per la determinazione dell’esborso effettivo, si tiene conto anche:
- dell’ammontare assoggettato a tassazione come reddito in natura di lavoro dipendente o assimilato o di lavoro autonomo in sede di attribuzione o sottoscrizione delle azioni, quote o strumenti finanziari;
- nel caso di soggetti non residenti, dell’ammontare che sarebbe stato assoggettato a tassazione nel caso in cui questi ultimi fossero stati residenti in Italia.
Si considera anche l’ammontare sottoscritto in azioni, quote o altri strumenti finanziari senza diritti patrimoniali rafforzati.
Decorrenza
Le disposizioni in esame si applicano ai proventi delle azioni, quote o strumenti finanziari percepiti a decorrere dal 24.4.2017.
Fondi pensione e Casse di previdenza private
Viene stabilito che, ai fini dell’applicazione del regime agevolato previsto dalla L. 232/2016:
- gli enti di previdenza obbligatoria e le forme di previdenza complementare (c.d. “fondi pensione”) sono tenuti a dare separata evidenza delle somme destinate agli “investimenti qualificati”:
- le minusvalenze e le perdite realizzate mediante cessione o rimborso degli strumenti finanziari oggetto degli investimenti qualificati seguono le ordinarie regole previste per i soggetti IRPEF (con conseguente possibilità di scomputare le stesse dalle plusvalenze o proventi realizzati nelle successive operazioni nello stesso periodo d’imposta e nei successivi, ma non oltre il quarto);
- per le forme di previdenza complementare, le minusvalenze e le perdite maturate o realizzate relativamente agli strumenti finanziari oggetto degli investimenti qualificati concorrono a formare la base imponibile dell’imposta sul risultato netto della gestione.
3 NOVITÀ IN MATERIA DI IVA
Modifiche ai termini di detrazione dell’IVA e di registrazione delle fatture d’acquisto
Viene ridotto notevolmente il termine per:
- l’esercizio del diritto alla detrazione dell’IVA;
- la registrazione delle fatture d’acquisto e delle bollette doganali d’importazione.
Nuovo termine di esercizio della detrazione IVA
Per effetto delle modifiche apportate, il diritto alla detrazione dell’IVA (art. 19 co. 1 del DPR 633/72):
- sorge nel momento in cui l’imposta diviene esigibile;
- può essere esercitato, al più tardi, con la dichiarazione IVA annuale relativa all’anno in cui il diritto alla detrazione è sorto e alle condizioni esistenti al momento della sua nascita.
Il nuovo termine per l’esercizio del diritto alla detrazione IVA, in pratica, è anticipato di due anni rispetto a quello precedentemente previsto (dichiarazione IVA annuale relativa al secondo anno successivo a quello in cui è sorto il diritto alla detrazione).
A titolo esemplificativo, l’IVA assolta su un acquisto effettuato il 2.5.2017 potrà essere detratta, al più tardi, con la dichiarazione annuale relativa al medesimo anno d’imposta, ossia entro il 30.4.2018 (e non più entro il 30.4.2020).
Nuovo termine per la registrazione delle fatture di acquisto
Il termine previsto per la registrazione delle fatture di acquisto e delle bollette doganali (art. 25 co. 1 del DPR 633/72) è stato modificato per renderlo coerente con il nuovo termine per l’esercizio del diritto alla detrazione dell’IVA.
Per effetto delle modifiche, l’annotazione delle fatture di acquisto e delle bollette doganali sull’apposito registro deve avvenire:
- anteriormente alla liquidazione periodica nella quale è esercitato il diritto alla detrazione della relativa imposta;
- in ogni caso, entro il termine di presentazione della dichiarazione annuale relativa all’anno di ricezione della fattura e con riferimento al medesimo anno.
A titolo esemplificativo, una fattura d’acquisto ricevuta il 2.5.2017 potrà essere registrata, al più tardi, entro il 30.4.2018 (e non più entro il 30.4.2020).
Decorrenza
Le nuove disposizioni sono entrate in vigore il 24.4.2017. Non è stata però prevista una specifica decorrenza né una disciplina transitoria con riferimento agli acquisti effettuati in precedenza, per i quali, in base alle disposizioni previgenti, non è ancora decorso il termine per l’esercizio del diritto in questione.
Al riguardo, la Direttrice dell’Agenzia delle Entrate, in occasione dell’audizione del 4.5.2017 dinanzi alle Commissioni riunite Bilancio di Camera e Senato, ha dichiarato che le nuove regole devono ritenersi applicabili soltanto alle fatture ricevute nel 2017, e non anche alle fatture ricevute e non registrate negli anni precedenti (2015 e 2016).
Estensione del meccanismo dello “split payment”
Viene esteso l’ambito di applicazione dello speciale meccanismo di riscossione dell’IVA denominato “split payment” (art. 17-ter del DPR 633/72).
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Funzionamento del meccanismo dello “split payment”
Il meccanismo dello “split payment” prevede che il cessionario o committente di un’operazione soggetta a IVA sia tenuto a versare direttamente all’Erario l’imposta gravante sull’acquisto di beni effettuato o sulla prestazione di servizi ricevuta.
Il cedente o prestatore emette fattura con addebito dell’IVA, senza ricevere la corresponsione dell’imposta in rivalsa da parte del cessionario o committente.
L’applicazione dello “split payment” è, in ogni caso, esclusa per:
- le operazioni in reverse charge (art. 17-ter co. 1 del DPR 633/72);
- le operazioni senza addebito dell’IVA in fattura, come quelle relative al regime del margine per i beni usati, al regime delle agenzie di viaggio, al regime dell’editoria, ecc. (circ. Agenzia delle Entrate 13.4.2015 n. 15, § 2);
- le operazioni non documentate da fattura (circ. Agenzia delle Entrate 9.2.2015 n. 1);
- le operazioni per le quali il cessionario o committente non effettua alcun pagamento al fornitore, il quale ha già il corrispettivo nella propria disponibilità (circ. Agenzia delle Entrate 13.4.2015 n. 15, § 2).
Estensione dei destinatari
Vengono infatti ricompresi nell’ambito di applicazione dello “split payment”, in qualità di destinatari delle operazioni alle quali si applica il citato meccanismo:
- la Pubblica Amministrazione, come definita dall’art. 1 co. 2 della L. 196/2009;
- le società controllate, mediante controllo “di diritto” (art. 2359 co. 1 n. 1 c.c.) o “di fatto” (art. 2359 co. 1 n. 2 c.c.), direttamente dalla Presidenza del Consiglio dei Ministri e dai Ministeri;
- le società controllate, mediante controllo “di diritto” (art. 2359 co. 1 n. 1 c.c.), direttamente dalle Regioni, Province, Città metropolitane, Comuni o unioni di Comuni;
- le società controllate direttamente o indirettamente ex art. 2359 co. 1 n. 1) c.c. dalle società di cui ai punti precedenti, ancorché queste ultime rientrino fra le società quotate di cui al punto successivo ovvero nel novero degli enti della Pubblica Amministrazione come sopra definita;
- le società quotate inserite nell’indice FTSE MIB della Borsa italiana, fermo restando la possibilità di individuare, con un apposito decreto ministeriale, un indice alternativo di riferimento per il mercato azionario.
Estensione dei fornitori
Viene inoltre abrogato il co. 2 dell’art. 17-ter del DPR 633/72, in base al quale non era applicabile il meccanismo dello “split payment” ai compensi per le prestazioni di servizi assoggettati a ritenuta alla fonte (es. redditi di lavoro autonomo).
Ne consegue che, per effetto di tale abrogazione, anche tali prestazioni saranno interessate dallo “split payment” quando sussistono i requisiti di applicazione dello stesso.
Applicazione temporale
Le disposizioni sullo “split payment”, introdotte dal DL 50/2017, si applicano:
- alle operazioni per le quali è emessa fattura a partire dall’1.7.2017;
- sino al termine di scadenza della misura speciale di deroga che dovrà essere rilasciata dal Consiglio dell’Unione europea in applicazione dell’art. 395 della direttiva 2006/112/CE.
Rideterminazione delle aliquote IVA ridotta e ordinaria
Gli aumenti delle aliquote IVA ridotta e ordinaria, previsti a decorrere dal 2018, vengano rimodulati e, in parte, posticipati agli anni successivi.
Quadro normativo
L’art. 1 co. 718 della L. 190/2014, anteriormente all’entrata in vigore del DL 50/2017, prevedeva:
- l’aumento dell’aliquota IVA ordinaria dal 22% al 25% con decorrenza dall’1.1.2018 e un ulteriore aumento, fino al 25,9%, dall’1.1.2019;
- l’aumento dell’aliquota IVA ridotta dal 10% al 13% a decorrere dall’1.1.2018.
Tali aumenti, posti a tutela dei saldi di finanza pubblica, sono ora rimodulati e, in parte posticipati.
Aliquota IVA ridotta
Viene previsto un aumento più graduale dell’aliquota IVA ridotta, nelle seguenti misure:
- 11,5% dall’1.1.2018;
- 12% dall’1.1.2019;
- 13% dall’1.1.2020.
Aliquota IVA ordinaria
L’aumento dell’aliquota IVA ordinaria viene invece rimodulato nelle seguenti misure:
- 25% dall’1.1.2018;
- 25,4% dall’1.1.2019;
- 24,9% dall’1.1.2020;
- 25% dall’1.1.2021.
4 NOVITÀ IN MATERIA DI COMPENSAZIONI
Modifica dei vincoli alla compensazione orizzontale dei crediti tributari
Vengono previsti:
- l’inasprimento dei vincoli all’utilizzo in compensazione nel modello F24 dei crediti d’imposta ai sensi dell’art. 17 del DLgs. 241/97 (c.d. compensazione “oriz¬zontale”), collegati al rilascio del visto di conformità sulle dichiarazioni dalle quali emergono;
- l’introduzione di uno specifico regime sanzionatorio nel caso di compen-sazione “orizzontale” in violazione dei suddetti vincoli.
Obbligo del visto di conformità ai fini delle imposte dirette e IRAP
È stata ridotta, da 15.000,00 a 5.000,00 euro, la soglia oltre la quale l’utilizzo in compensazione “orizzontale” dei crediti tributari è subordinato all’apposizione del visto di conformità sulle dichiarazioni dalle quali emergono. Nello specifico, tale intervento riguarda i crediti relativi:
- alle imposte sui redditi (IRPEF e IRES) e alle relative addizionali;
- alle imposte sostitutive delle imposte sul reddito;
- all’IRAP;
- alle ritenute alla fonte.
Obbligo del visto di conformità ai fini IVA
Le suddette limitazioni sono state, altresì, estese in ambito IVA. Per effetto delle nuove disposizioni, quindi, il credito IVA annuale può essere utilizzato in compensazione “orizzontale” oltre il limite di 5.000,00 euro solo previa apposizione del visto di conformità sulla dichiarazione IVA dalla quale emerge il credito stesso.
Le novità non influenzano, invece, la compensazione ex art. 17 del DLgs. 241/97 di crediti IVA trimestrali, per i quali, a prescindere dall’importo, non è previsto l’obbligo di apporre il visto di conformità sul modello IVA TR da cui emergono (cfr. circ. Agenzia Entrate 15.1.2010 n. 1, § 2.2).
Inoltre, la soglia che comporta l’obbligo del visto di conformità è stata mantenuta pari a 50.000,00 euro in relazione ai crediti IVA annuali delle c.d. start up innovative di cui all’art. 25 del DL 179/2012 (conv. L. 221/2012), per il periodo di iscrizione nella sezione speciale del Registro delle imprese di cui al co. 8 del suddetto art. 25.
Sottoscrizione alternativa dei soggetti che esercitano il controllo contabile
In alternativa all’apposizione del visto di conformità, resta ferma la possibilità per i contribuenti sottoposti alla revisione legale dei conti, ex art. 2409-bis c.c., di avvalersi della sottoscrizione delle dichiarazioni annuali da parte dei soggetti che esercitano il controllo contabile (Collegio sindacale, revisore o società di revisione iscritti nell’apposito Registro).
Violazione dei vincoli previsti per la compensazione orizzontale
Le nuove disposizioni disciplinano il caso in cui i suddetti crediti siano utilizzati in compensazione “orizzontale” in violazione dell’obbligo di apposizione sulla dichiarazione del visto di conformità (o della sottoscrizione alternativa) oppure qualora lo stesso sia apposto (o la dichiarazione venga sottoscritta) da soggetti diversi da quelli abilitati.
In tali ipotesi, l’Agenzia delle Entrate procede:
- al recupero dell’ammontare dei crediti utilizzati in violazione delle modalità sopra esposte, nonché dei relativi interessi;
- all’irrogazione delle sanzioni.
Inoltre, viene stabilito che per il pagamento delle somme dovute non è possibile avvalersi della compensazione di cui all’art. 17 del DLgs. 241/97.
Decorrenza delle nuove disposizioni
In assenza di una specifica decorrenza, le nuove disposizioni sono entrate in vigore il 24.4.2017.
Sul punto, l’Agenzia delle Entrate, con la ris. 4.5.2017 n. 57, ha chiarito che:
- le novità trovano applicazione “per tutti i comportamenti tenuti dopo la loro entrata in vigore” e, pertanto, in relazione alle dichiarazioni presentate dal 24.4.2017;
- i precedenti vincoli restano, quindi, applicabili con riferimento alle dichia-razioni già presentate entro il 23.4.2017 prive del visto di conformità (ad esempio i modelli IVA 2017 presentati, di regola, entro il 28.2.2017);
- i modelli F24 presentati successivamente al 23.4.2017, ma che utilizzano in compensazione, per importi fino a 15.000,00 euro, crediti emergenti da dichiarazioni già trasmesse entro tale data senza visto di conformità, non potranno essere scartati.
Presentazione dei modelli F24 da parte dei titolari di partita IVA
Per i soggetti titolari di partita IVA è stato esteso l’obbligo di utilizzare, per la presentazione dei modelli F24, esclusivamente i servizi telematici messi a disposizione dall’Agenzia delle Entrate (Entratel o Fisconline), in relazione alla compensazione “orizzontale”, di qualsiasi importo, di crediti relativi:
- alle imposte sui redditi (IRES e IRPEF) e alle relative addizionali;
- alle ritenute alla fonte;
- alle imposte sostitutive delle imposte sul reddito;
- all’IRAP;
- all’IVA.
L’obbligo di utilizzare i servizi telematici dell’Agenzia delle Entrate, al fine di poter effettuare i previsti controlli, infatti, si applicava solo:
- alla compensazione dei crediti IVA (annuali o trimestrali) per importi superiori a 5.000,00 euro annui;
- in caso di modelli F24 “a saldo zero”.
Compensazione dei crediti d’imposta concessi a fini agevolativi
L’obbligo di utilizzare i servizi telematici dell’Agenzia delle Entrate per la presentazione dei modelli F24 è stato inoltre esteso a tutte le compensazioni relative ai crediti d’imposta concessi a fini agevolativi, da indicare nel quadro RU della dichiarazione dei redditi.
In precedenza, infatti, tale obbligo era previsto solo in relazione a specifici crediti d’imposta (es. per investimenti nel Mezzogiorno, per attività di ricerca e sviluppo, per la ristrutturazione degli alberghi e delle sale cinematografiche, per la digitalizzazione delle strutture ricettive e degli operatori turistici, per le imprese agricole e agroalimentari, ecc.).
Decorrenza delle nuove disposizioni
In assenza di una specifica decorrenza, l’Agenzia delle Entrate, con la ris. 4.5.2017 n. 57, ha reso noto che, in considerazione dei tempi tecnici necessari per l’adeguamento delle procedure informatiche, il controllo in merito all’obbligo di utilizzare i servizi telematici dell’Agenzia delle Entrate, in presenza di modelli F24 presentati da soggetti titolari di partita IVA che intendono effettuare la compensazione di crediti indicati in precedenza, inizierà solo a partire dal¬l’1.6.2017.
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One thing is that if you find yourself searching for a student loan you may find that you will want a cosigner. There are many cases where this is correct because you could find that you do not employ a past credit history so the bank will require that you’ve got someone cosign the borrowed funds for you. Great post.
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One thing I have actually noticed is always that there are plenty of common myths regarding the banks intentions when talking about property foreclosures. One delusion in particular is the fact that the bank wishes to have your house. Your banker wants your hard earned cash, not the home. They want the amount of money they loaned you having interest. Avoiding the bank will only draw any foreclosed realization. Thanks for your write-up.
According to my study, after a foreclosed home is available at a bidding, it is common to the borrower to be able to still have the remaining unpaid debt on the personal loan. There are many loan companies who make an effort to have all service fees and liens cleared by the following buyer. Nevertheless, depending on a number of programs, polices, and state legislation there may be a number of loans that are not easily solved through the switch of financial loans. Therefore, the duty still remains on the lender that has acquired his or her property in foreclosure process. Many thanks sharing your thinking on this site.
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One other important area is that if you are a mature person, travel insurance pertaining to pensioners is something you must really consider. The more mature you are, a lot more at risk you’re for having something bad happen to you while in most foreign countries. If you are definitely not covered by quite a few comprehensive insurance, you could have quite a few serious problems. Thanks for sharing your advice on this blog site.
I have noticed that over the course of developing a relationship with real estate managers, you’ll be able to get them to understand that, in most real estate financial transaction, a commission is paid. Ultimately, FSBO sellers do not “save” the percentage. Rather, they fight to earn the commission through doing a great agent’s job. In the process, they commit their money plus time to accomplish, as best they might, the assignments of an broker. Those assignments include displaying the home by means of marketing, offering the home to all buyers, creating a sense of buyer emergency in order to make prompt an offer, scheduling home inspections, taking on qualification assessments with the loan company, supervising fixes, and facilitating the closing of the deal.
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Thanks for your tips. One thing we have noticed is always that banks and financial institutions really know the spending habits of consumers plus understand that many people max out their credit cards around the trips. They sensibly take advantage of this specific fact and begin flooding ones inbox and also snail-mail box together with hundreds of no interest APR card offers soon after the holiday season ends. Knowing that in case you are like 98 of American open public, you’ll get at the opportunity to consolidate credit card debt and switch balances for 0 interest rates credit cards.
One more thing. I do believe that there are a lot of travel insurance web sites of reputable companies that let you enter holiday details and acquire you the rates. You can also purchase the actual international travel cover policy on the web by using your current credit card. All that you should do will be to enter the travel particulars and you can view the plans side-by-side. You only need to find the plan that suits your financial budget and needs and after that use your credit card to buy the item. Travel insurance on the web is a good way to check for a reliable company to get international holiday insurance. Thanks for expressing your ideas.
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Furthermore, i believe that mesothelioma cancer is a exceptional form of many forms of cancer that is normally found in those previously subjected to asbestos. Cancerous cellular material form from the mesothelium, which is a shielding lining which covers almost all of the body’s internal organs. These cells usually form from the lining on the lungs, tummy, or the sac which encircles one’s heart. Thanks for expressing your ideas.
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One thing is that often one of the most frequent incentives for making use of your credit card is a cash-back or rebate offer. Generally, you’ll get 1-5 back in various expenses. Depending on the credit card, you may get 1 in return on most buying, and 5 back on expenses made in convenience stores, filling stations, grocery stores and ‘member merchants’.
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