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CREDITO IVA 2020 – LE REGOLE PER L’UTILIZZO

 

Le diverse modalità di compensazione del credito annuale IVA (cd. “monitoraggio”) non sono state oggetto di modifica rispetto all’anno scorso. In sintesi:

COMPENSAZIONE ORIZZONTALE

Riguarda gli utilizzi del credito obbligatoriamente esposto in modello F24 e compensato con imposte, contributi, premi o altri versamenti diversi dall’IVA:

• fino ad € 5.000: la compensazione può essere effettuata senza attendere la presentazione della dichiarazione, per cui il credito è utilizzabile fin dal 1/01/2021, senza alcuna apposizione del visto di conformità

• oltre € 5.000: la compensazione richiede la preventiva presentazione della dichiarazione IVA, alla quale va apposto il visto di conformità.

L’utilizzo del credito può iniziare dal 10° giorno successivo alla presentazione.

** Il limite aumenta ad € 50.000 per le start-up innovative, iscritte nella sezione speciale del Registro delle imprese.

 

COMPENSAZIONE VERTICALE

La compensazione cd. “Iva con Iva” non ha limiti, non rilevando se il credito viene utilizzato con presentazione di F24 oppure con detrazione “interna” senza F24, direttamente in liquidazione periodica.

 

DEBITI ERARIALI A RUOLO

La compensazione “orizzontale” del credito Iva è vietata per “versare” debiti erariali (sono compensabili somme di origine diversa: previdenziali, IMU, ecc.) in presenza di:

– debiti erariali (sono esclusi debiti di altra origine) iscritti in ruoli già scaduti (la/le cartella/e di pagamento sono dunque state notificate da più di 60 gg)

– di ammontare superiore a € 1.500 (imposta + sanzioni + interessi + aggio + spese di notifica).

Eccezioni: il divieto non opera in presenza di

– debito iscritto a ruolo oggetto di rateizzazione in corso

– utilizzo in compensazione di crediti d’imposta di natura agevolativa (es: da quadro RU).

Attenzione: in casi dubbi è opportuno che il contribuente verifichi la propria posizione debitoria accedendo al sito web di Agenzia entrate-Riscossione per la consultazione dell’estratto conto on-line (previa autenticazione con rilascio di password), oppure richiedendo un estratto conto cartaceo allo sportello.

 

Per ulteriori informazioni

UFFICIO FISCALE

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e-mail fiscale@acaweb.it

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