di Francesco Fiscella
1 Premessa
Con il DPCM 20.7.2017, pubblicato sulla Gazzetta Ufficiale 21.7.2017 n. 169, è stata ufficializzata la proroga dei versamenti per i titolari di reddito d’impresa, che possono essere effettuati:
- entro il 20.7.2017, senza alcuna maggiorazione;
- oppure dal 21.7.2017 al 20.8.2017, maggiorando le somme da versare dello 0,4% a titolo di interesse corrispettivo.
La firma del DPCM di proroga era stata resa nota dal Ministero dell’Economia e delle Finanze con il comunicato stampa 20.7.2017 n. 125, che ne aveva “anticipato” il contenuto.
I nuovi termini si applicano solo per il 2017, in deroga alle scadenze ordinarie, che erano state oggetto di un “differimento a regime” ad opera dell’art. 7-quater del DL 22.10.2016 n. 193, conv. L. 1.12.2016 n. 225.
La proroga dei versamenti disposta dal DPCM 20.7.2017 è però molto diversa e più restrittiva rispetto a quelle degli scorsi anni.
Inoltre, il testo ufficiale del DPCM 20.7.2017 appare più restrittivo rispetto a quanto era stato “anticipato” con il suddetto comunicato stampa 20.7.2017 n. 125.
Sussistono, pertanto, notevoli incertezze sull’ambito applicativo della proroga, in relazione alle quali, in attesa di eventuali chiarimenti ufficiali, è necessario adottare un comportamento prudenziale.
2 Ambito temporale della proroga
Da un punto di vista temporale, il DPCM 20.7.2017 dispone che i versamenti possono essere effettuati:
- entro il 20.7.2017 (invece del 30.6.2017), senza alcuna maggiorazione;
- oppure dal 21.7.2017 al 20.8.2017 (invece del 31.7.2017), maggiorando le somme da versare dello 0,4% a titolo di interesse corrispettivo.
2.1 Versamenti effettuati entro il 20.7.2017 con la maggiorazione dello 0,4%
In relazione alla nuova scadenza del 20.7.2017 per il versamento senza maggiorazione, la proroga è intervenuta a termine ormai decorso.
In pratica, in relazione ad eventuali versamenti rientranti nella proroga, effettuati entro il 20.7.2017 con la maggiorazione dello 0,4%, occorrerà procedere al “recupero” della maggiorazione diventata non più dovuta.
2.2 Differimenti in relazione al periodo feriale
In relazione alla proroga del termine di versamento con la maggiorazione dello 0,4%, il DPCM 20.7.2017 indica la data del 20.8.2017, che cade di domenica. Non vi sono però dubbi che il versamento slitti al successivo lunedì 21 agosto.
Non sono invece applicabili le sospensioni feriali fino al 4 settembre introdotte dall’art. 7-quater del DL 193/2016 (conv. L. 225/2016), che riguardano solo il termine di 30 giorni previsto per i versamenti che derivano dai c.d. “avvisi bonari” in materia di:
- liquidazione automatica delle dichiarazioni (artt. 36-bis del DPR 600/73 e 54-bis del DPR 633/72);
- controllo formale delle dichiarazioni (art. 36-ter del DPR 600/73);
- liquidazione delle imposte sui redditi a tassazione separata (art. 1 co. 412 della L. 311/2004).
3 Ambito soggettivo della proroga
Da un punto di vista soggettivo, a differenza degli scorsi anni, la proroga operata con il DPCM 20.7.2017 non è stata stabilita nei confronti dei contribuenti che esercitano attività economiche per le quali sono stati elaborati gli studi di settore, ma solo per “i titolari di reddito d’impresa”.
3.1 Soggetti titolari di reddito d’impresa
In relazione ai soggetti “titolari di reddito d’impresa” che beneficiano della proroga, si tratta, ad esempio:
- delle imprese individuali;
- delle società di persone commerciali (snc e sas);
- delle società di capitali (srl, spa e sapa);
- delle società cooperative;
- degli enti aventi per oggetto esclusivo o principale l’esercizio di un’attività commerciale;
- degli enti non commerciali, se svolgono anche attività commerciale produttiva di reddito d’impresa;
- degli imprenditori agricoli che sono anche titolari di reddito d’impresa (es. attività di allevamento di animali superiori ai limiti previsti per il reddito agrario, attività agricole connesse);
- delle stabili organizzazioni in Italia di società non residenti.
Soci di società “trasparenti”
Dovrà invece essere chiarito se rientrano nella proroga anche i soggetti che devono dichiarare un reddito imputato “per trasparenza” ai sensi degli artt. 5, 115 e 116 del TUIR, vale a dire:
- i soci di società di persone commerciali;
- i soci di società di capitali “trasparenti”;
- i collaboratori di imprese familiari;
- i coniugi che gestiscono aziende coniugali.
Nel comunicato stampa del Ministero dell’Economia e delle Finanze 20.7.2017 n. 125, infatti, era stato precisato che rientrano nella proroga anche i soci che devono dichiarare un reddito imputato “per trasparenza” dalla società partecipata, ai sensi degli artt. 5, 115 e 116 del TUIR, ma tale estensione non è contenuta nel testo del DPCM 20.7.2017.
3.2 Soggetti non titolari di reddito d’impresa
Non rientrano invece nella proroga tutti i contribuenti che non sono titolari di reddito d’impresa.
Si tratta, in particolare:
- dei titolari di reddito di lavoro autonomo (professionisti), compresi quelli che fanno parte di un’associazione professionale ai sensi dell’art. 5 del TUIR (studi associati);
- degli imprenditori agricoli non titolari di reddito d’impresa;
- degli enti non commerciali non titolari di reddito d’impresa;
- dei contribuenti titolari solo di redditi fondiari (terreni e fabbricati);
- dei contribuenti titolari di altre tipologie reddituali (redditi di lavoro dipendente e assimilati, redditi diversi, ecc.).
3.3 Soggetti IRES non coinvolti dalla proroga
La proroga in esame non riguarda i soggetti IRES, anche se titolari di reddito d’impresa, che hanno termini ordinari di versamento successivi al 30.6.2017 (senza la maggiorazione dello 0,4%) o al 31.7.2017 (con la maggiorazione dello 0,4%), per effetto:
- della data di approvazione del bilancio o rendiconto (es. società di capitali “solari” che hanno approvato il bilancio 2016 entro 180 giorni dalla chiusura dell’esercizio);
- della data di chiusura del periodo d’imposta (es. società di capitali con esercizio 1.7.2016 – 30.6.2017).
Ad esempio, considerando una srl “solare” che ha approvato il bilancio 2016 il 22.6.2017:
- il termine ordinario di versamento senza la maggiorazione dello 0,4% scade il 31.7.2017 (fine del mese successivo a quello di approvazione del bilancio);
- il termine di versamento con la maggiorazione dello 0,4% scade il 30.8.2017 (30° giorno successivo al 31.7.2017).
Poiché tali termini ordinari sono successivi ai termini prorogati previsti dal DPCM 20.7.2017, le relative disposizioni non sono applicabili.
4 Ambito oggettivo della proroga
In relazione all’ambito “oggettivo” di applicazione della proroga, il DPCM 20.7.2017, intitolato “Differimento del termine di versamento delle imposte sui redditi”, fa riferimento al versamento:
- del saldo dovuto in relazione alla dichiarazione dei redditi relativa al periodo d’imposta precedente a quello in corso all’1.1.2017 (2016, in caso di periodo d’imposta “solare”);
- della prima rata dell’acconto dell’imposta sui redditi relativa al periodo d’imposta successivo (2017, in caso di periodo d’imposta “solare”).
Dal dato letterale del DPCM 20.7.2017 emerge quindi un’impostazione “restrittiva” sull’ambito applicativo della proroga, poiché si fa riferimento solo alla “dichiarazione dei redditi” e alle “imposte sui redditi”.
Il comunicato stampa del Ministero dell’Economia e delle Finanze 20.7.2017 n. 125 faceva invece un generale riferimento ai versamenti “derivanti dalla dichiarazione dei redditi” e al “versamento del primo acconto”.
Pertanto, sulla base del dato letterale del DPCM 20.7.2017, salvo diverse indicazioni che dovessero essere fornite dall’Agenzia delle Entrate, dall’INPS o dalle Camere di commercio, la proroga:
- è applicabile solo alle imposte sui redditi (IRPEF o IRES) e relative addizionali, in relazione al versamento del saldo per il 2016 e del primo acconto per il 2017;
- non è applicabile ai versamenti relativi:
- al saldo per il 2016 e al primo acconto per il 2017 delle imposte sostitutive (es. contribuenti “minimi” e “forfettari”, cedolare secca);
- al saldo per il 2016 e al primo acconto per il 2017 dell’IRAP;
- al saldo per il 2016 e al primo acconto per il 2017 dei contributi INPS degli artigiani e commercianti, per il reddito eccedente il minimale;
- all’acconto del 20% sui redditi a tassazione separata (se non soggetti a ritenuta);
- al saldo per il 2016 del contributo di solidarietà del 3%, dovuto sul reddito complessivo IRPEF di importo superiore ai 300.000,00 euro lordi annui;
- al saldo per il 2016 e al primo acconto per il 2017 dell’IVIE e dell’IVAFE;
- al saldo IVA per il 2016, se è stato differito rispetto alla scadenza ordinaria del 16.3.2017;
- all’IVA per l’adeguamento 2016 agli studi di settore;
- al diritto annuale alle Camere di Commercio.
5 Opzione per la rateizzazione dei versamenti
In caso di opzione per la rateizzazione degli importi da versare, ai sensi dell’art. 20 del DLgs. 241/97:
- poiché il termine di versamento della prima rata coincide con il termine di versamento del saldo o del primo acconto, esso, se rientrante nella proroga, deve intendersi differito alla nuova scadenza del 20.7.2017 (ovvero del 21.8.2017, con la maggiorazione dello 0,4%);
- per quanto riguarda i termini di versamento delle rate successive alla prima, rimane invece invariato il termine previsto dall’art. 20 co. 4 del DLgs. 241/97:
- giorno 16 di ciascun mese di scadenza, per i contribuenti titolari di partita IVA;
- fine di ciascun mese di scadenza, per i contribuenti non titolari di partita IVA;
- il versamento rateale deve comunque concludersi nel mese di novembre 2017.
Pertanto, sulla base dei chiarimenti che erano stati forniti dalla ris. Agenzia delle Entrate 21.6.2012
n. 69 in relazione ad una precedente proroga, qualora il contribuente intenda rateizzare i versamenti rientranti nella proroga, il piano di rateazione dovrà essere rideterminato riducendo il numero delle rate e considerando come momento di:
- inizio della rateazione, il termine di versamento prorogato;
- fine della rateazione, il 16.11.2017 per i soggetti titolari di partita IVA o il 30.11.2017 per i soggetti non titolari di partita IVA.
Pertanto, un contribuente titolare di reddito d’impresa che versa la prima rata rientrante nella proroga entro il 21.8.2017 (con la maggiorazione dello 0,4%):
- se è titolare di partita IVA, deve versare la seconda rata entro il 18.9.2017 (poiché il 16 settembre cade di sabato);
- se non è titolare di partita IVA, deve versare la seconda rata entro il 31.8.2017.
Analogamente, per un soggetto titolare di reddito d’impresa che ha iniziato il versamento rateale dalla scadenza del 30.6.2017 (senza la maggiorazione dello 0,4%), il piano di rateazione dovrebbe essere adeguato in base alla nuova scadenza del 20.7.2017.
Tuttavia, secondo quanto era stato chiarito dalla suddetta ris. 69/2012, i contribuenti che, pur rientrando nell’ambito applicativo della proroga, non intendono avvalersene, possono seguire le stesse scadenze di versamento delle rate previste per i soggetti che non rientrano nella proroga.
Le precedenti scadenze delle rate devono comunque essere applicate in relazione ai versamenti rateali di imposte e contributi che non rientrano nella proroga.
In relazione alle rate successive alla prima, restano applicabili i previsti differimenti “automatici” in caso di termini che scadono durante il periodo feriale (dal 1° al 20 agosto).
Pertanto, in relazione ai contribuenti titolari di partita IVA, slitta al 21.8.2017 (poiché il 20 agosto cade di domenica) il versamento:
- della terza rata, se la prima rata è stata versata entro il 30.6.2017;
- della seconda rata, se la prima rata viene versata entro il 31.7.2017.
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