Possono esercitare l’opzione per la determinazione diretta del reddito agevolabile i titolari di reddito d’impresa che optano per il Patent box.
Alternativa al rinnovo del ruling
Possono esercitare l’opzione “fai da te” anche coloro che hanno già concluso un accordo a seguito della procedura di ruling, in alternativa al rinnovo dello stesso.
Ruling in corso all’1.5.2019
Possono esercitare la suddetta opzione anche i soggetti che all’1.5.2019 (data di entrata in vigore del DL 34/2019) avevano in corso una procedura di ruling.
A tal fine occorre presentare un’apposita comunicazione:
- nella quale il contribuente, con specifico riferimento all’istanza a suo tempo presentata, manifesta, in maniera irrevocabile, l’espressa volontà di rinunciare alla prosecuzione della procedura stessa;
- da trasmettere, tramite PEC o con raccomandata A/R, all’ufficio presso il quale è pendente la procedura di ruling.
Modalità di esercizio dell’opzione “fai da te”
L’opzione per la determinazione diretta del reddito agevolabile:
- va comunicata nella dichiarazione dei redditi relativa al periodo d’imposta al quale si riferisce l’agevolazione Patent box;
- ha durata annuale;
- è rinnovabile;
- è irrevocabile.
Utilizzo del patent box in caso di esercizio dell’opzione “fai da te”
A seguito dell’esercizio della suddetta opzione, la variazione in diminuzione, riferibile alla quota di reddito escluso, è:
- ripartita in tre quote annuali di pari importo;
- indicata nella dichiarazione dei redditi e dell’IRAP relativa al periodo di esercizio dell’opzione e in quelle relative ai due periodi d’imposta successivi.
Ruling in corso all’1.5.2019
I soggetti che all’1.5.2019 avevano in corso una procedura di ruling e optano per la determinazione diretta del reddito agevolabile, nel rispetto delle condizioni sopra esposte, devono ripartire la somma delle variazioni in diminuzione relativa ai periodi d’imposta cui si riferisce l’agevolazione Patent box in tre quote annuali di pari importo, da indicare nelle dichiarazioni dei redditi e dell’IRAP relative al periodo d’imposta in cui viene esercitata tale opzione e in quelle relative ai due periodi d’imposta successivi.
Documentazione
I soggetti che optano per la determinazione diretta del reddito agevolabile devono indicare le informazioni necessarie in idonea documentazione, predisposta secondo quanto previsto dal provv. 30.7.2019 n. 658445.
Assenza della documentazione – Effetti
La totale assenza di documentazione comporta il recupero integrale dell’agevolazione, con conseguente applicazione degli interessi e irrogazione di sanzioni.
Contenuto della documentazione
La documentazione idonea è costituita da un documento, articolato in due sezioni, A e B.
La sezione A contiene le seguenti informazioni riferibili al periodo d’imposta dell’agevolazione Patent box:
- struttura partecipativa dell’impresa anche in relazione alle imprese associate ed eventi straordinari;
- operazioni con imprese associate;
- modello organizzativo dell’impresa;
- caratteristiche del mercato di riferimento e dei principali fattori di competitività;
- descrizione della catena di valore dell’impresa;
- funzioni, rischi e beni dell’impresa;
- beni immateriali (elenco dei beni immateriali dell’impresa, inclusi quelli non agevolabili ai fini del Patent box, che dia evidenza e descriva i beni immateriali oggetto di agevolazione Patent box, l’eventuale vincolo di complementarietà e il titolo di disponibilità economica e/o giuridica);
- attività di ricerca e sviluppo (nota descrittiva delle attività di ricerca e sviluppo svolte dall’impresa, con separata indicazione e descrizione delle attività direttamente collegate allo sviluppo, mantenimento e accrescimento del valore dei beni immateriali oggetto di agevolazione Patent box; il contribuente deve disporre della documentazione attestante lo svolgimento delle attività di ricerca e sviluppo come previsto dalla disciplina Patent box);
- plusvalenze da cessione di beni immateriali agevolabili;
- eventuali somme ottenute a titolo di risarcimento o di restituzione dell’utile a titolo di responsabilità contrattuale o extracontrattuale, per inadempimento a contratti aventi ad oggetto i beni immateriali agevolabili e per violazione dei diritti sugli stessi beni.
Nella sezione B devono invece essere indicate:
- le informazioni di sintesi sulla determinazione del reddito agevolabile (con riferimento alla variazione in diminuzione indicata in dichiarazione, evidenza della quota di reddito agevolabile riferibile al periodo di applicazione dell’agevolazione e del nexus ratio utilizzato per la determinazione della stessa);
- le valutazioni riferibili ai beni immateriali oggetto dell’agevolazione Patent box;
- il metodo adottato (CUP – Metodo di confronto del prezzo, RPSM – Metodo transazionale di ripartizione degli utili, altri metodi), dettagliando le informazioni secondo quanto richiesto dal provvedimento attuativo, nonché le ragioni di selezione dello stesso.
Qualora parte delle informazioni previste alle sezioni A e B siano già contenute nella documentazione predisposta ai fini del regime degli oneri documentali in materia di prezzi di trasferimento o nella documentazione esibita nell’ambito della procedura di Patent box, il contribuente ha la facoltà di operare un mero richiamo alla documentazione già in suo possesso.
Documentazione idonea per le microimprese, le piccole e medie imprese
Le microimprese, le piccole e medie imprese potranno utilizzare in caso di utilizzo diretto, nell’ambito dell’applicazione del metodo del Residual Profit Split, le analisi di benchmark di settore sulla base dei codici attività previsti dalla nomenclatura ATECO 2007, messe a disposizione dall’Agenzia delle Entrate su richiesta.
Il contribuente potrà inviare una formale e specifica richiesta all’Ufficio Accordi preventivi della Direzione Centrale Grandi Contribuenti:
- tramite e-mail, all’indirizzo dc.gc.accordi@agenziaentrate.it;
- o via posta elettronica certificata (PEC), all’indirizzo dc.gc.accordi@pec.agenziaentrate.it.
Resta ferma la facoltà del contribuente di effettuare proprie analisi.
Dette imprese possono altresì predisporre le sezioni A e B in forma semplificata, fornendo informazioni equipollenti a quelle ivi indicate, coerentemente con le dimensioni della propria struttura organizzativa e operativa.
Forma e condizioni di efficacia della documentazione
La documentazione deve essere:
- redatta in lingua italiana (gli elementi conoscitivi e i dati che si riferiscono ad operazioni con imprese associate estere o parti terze estere possono essere presentati in lingua inglese);
- firmata dal legale rappresentante del contribuente o da un suo delegato mediante firma elettronica con marca temporale da apporre entro la data di presentazione della dichiarazione dei redditi;
- redatta per ciascun periodo d’imposta per il quale il soggetto beneficiario ha optato per la determinazione diretta del reddito agevolabile.
La documentazione produce effetti esclusivamente per il periodo d’imposta cui si riferisce e deve essere conservata fino allo scadere del termine di decadenza per l’accertamento di cui all’art. 43 del DPR 600/73.
Assenza della firma elettronica con marca temporale
L’assenza della firma elettronica con marca temporale o la non corrispondenza al vero, in tutto o in parte, delle informazioni fornite nella documentazione esibita, comportano, anche disgiuntamente, il recupero integrale dell’agevolazione Patent box, con conseguente applicazione degli interessi e irrogazione di sanzioni.
Documentazione idonea
Fermo restando quanto sopra indicato, la documentazione è considerata idonea in tutti i casi in cui la stessa fornisca agli organi di controllo i dati e gli elementi necessari per riscontrare la corretta determinazione del reddito agevolabile, a prescindere dalla circostanza che il metodo utilizzato, le modalità applicative e i criteri adottati dal contribuente risultino diversi da quelli individuati dall’Amministrazione finanziaria.
Comunicazione del possesso della documentazione
Il contribuente che detiene la suddetta documentazione deve darne comunicazione all’Agenzia delle Entrate nella dichiarazione relativa al periodo d’imposta per il quale beneficia dell’agevolazione Patent box.
In assenza di tale comunicazione, il contribuente non può avvalersi della disapplicazione delle sanzioni di cui all’art. 1 co. 2 del DLgs. 471/97 in caso di rettifica da parte dell’Amministrazione finanziaria (si veda il successivo § 7).
Per gli esercizi fino al 2018, il contribuente che ha determinato autonomamente e indicato in dichiarazione il reddito agevolabile, effettua la comunicazione del possesso della documentazione tramite PEC o raccomandata A/R da inviare all’ufficio competente in ragione del proprio domicilio fiscale.
7 disapplicazione della sanzione per infedele dichiarazione
Qualora, nel corso di accessi, ispezioni, verifiche o di altra attività istruttoria, il contribuente consegni all’Amministrazione finanziaria la documentazione indicata nel provvedimento dell’Agenzia delle Entrate, in caso di rettifica del reddito escluso dal concorso alla formazione del reddito d’impresa, determinato dai soggetti che hanno optato per il suddetto regime agevolativo, da cui derivi una maggiore imposta o una differenza del credito, non si applica la sanzione per infedele dichiarazione di cui all’art. 1 co. 2 del DLgs. 18.12.97 n. 471.
Termini di consegna della documentazione
La consegna della documentazione all’Amministrazione finanziaria deve essere effettuata entro 20 giorni dalla relativa richiesta.
Se nel corso del controllo o di altra attività istruttoria emerge l’esigenza di disporre di informazioni supplementari o integrative, queste dovranno essere fornite entro 7 giorni dalla richiesta.
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Great post made here. One thing I would really like to say is always that most professional fields consider the Bachelor Degree like thejust like the entry level standard for an online education. Even though Associate Certifications are a great way to get started, completing the Bachelors opens many opportunities to various employment goodies, there are numerous internet Bachelor Diploma Programs available through institutions like The University of Phoenix, Intercontinental University Online and Kaplan. Another concern is that many brick and mortar institutions give Online types of their degree programs but generally for a substantially higher amount of money than the corporations that specialize in online qualification plans.