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“DECRETO CRESCITA”: LE PRINCIPALI MISURE DI CARATTERE FISCALE

”SUPER AMMORTAMENTO” (art. 1)

Riproposta la maggiorazione del 30% sul costo di acquisto valida
• ai fini della determinazione delle quote di ammortamento o dei canoni di leasing deducibili dal reddito d’esercizio
• per investimenti in beni materiali strumentali nuovi, ad esclusione delle autovetture
• acquisiti nel periodo 1/4/2019 – 31/12/2019, oppure entro il 30/6/2020 purché al 31 dicembre 2019 risulti accettato l’ordine e sia avvenuto il pagamento di almeno il 20% dell’investimento.

NOVITÀ: viene introdotta una soglia di investimento massimo fissata in 2,5 milioni di euro.

REVISIONE ”MINI IRES” (art. 2)

• Soppressa con effetto immediato la “mini IRES” al 15% sugli utili reinvestiti in beni strumentali o per incremento dell’occupazione prevista dalla Legge di Bilancio 2019.

• Introdotti i seguenti abbattimenti dell’aliquota:

– esercizio 2019 22,5%
(riduzione di 1,5%)

– esercizio 2020
21,5% (riduzione di 2,5%)

– esercizio 2021
21% (riduzione di 3%)

– esercizio 2022
20,5% (riduzione di 3,5%).

• La tassazione ridotta è applicabile agli utili accantonati a riserva, nei limiti dell’incremento del Patrimonio Netto (quindi non è agevolato l’utile accantonato se vengono distribuite riserve pregresse in bilancio).
• L’agevolazione è applicabile anche in caso di opzione alla “trasparenza fiscale”, per cui l’importo a tassazione ridotta è attribuito a ciascun socio in proporzione alla quota di partecipazione agli utili.

• La tassazione agevolata si applica anche ad Imprese individuali, SNC e SAS purchè in regime di contabilità ordinaria.

DEDUCIBILITÀ IMU (art. 3)

Previsto l’incremento progressivo della deducibilità dell’ IMU sugli immobili strumentali (negozi, capannoni, uffici…) come segue:

• periodo 2019 50%

• periodo 2020 60%

• periodo 2021 60%

• periodo 2022 e segg. 70%

 

REGIMI FORFETARI (art. 6)

Previsto – in via retroattiva con decorrenza dal 1/1/2019 – l’obbligo per i datori di lavoro in regime forfetario di effettuazione delle ritenute fiscali sui compensi corrisposti a dipendenti e collaboratori.
E’ mantenuto invece l’esonero dall’applicazione delle ritenute d’acconto per i compensi da essi forfetari corrisposti a lavoratori autonomi, agenti rappresentanti e simili.

 

INCENTIVI IN EDILIZIA (art. 7)

Prevista la tassazione agevolata per imposte di registro, ipotecaria e catastale in misura fissa da 200 euro ciascuna
• fino al 31/12/2021
• per gli acquisti di interi fabbricati da parte di imprese di costruzione e ristrutturazione
• purchè entro i successivi 10 anni provvedano a demolizione, ricostruzione e cessione degli stessi
• previo adeguamento alle normative antisisismiche ed energetiche
• anche con incrementi volumetrici rispetto al preesistente.

 

CONTRIBUTI RISPARMIO ENERGETICO (art. 10)

Per le detrazioni spettanti (anche su parti condominiali) per interventi di risparmio energetico o sisma bonus sugli edifici anzichè utilizzare direttamente le detrazioni nelle proprie dichiarazioni redditi

• il beneficiario può optare, in accordo col fornitore, per un contributo sotto forma di sconto sull’importo dovuto all’impresa che effettua gli interventi;

• il fornitore recupera tale sconto accordato sotto forma di credito di imposta da utilizzare in compensazione (F24) in 5 quote annue di pari importo.

 

FATTURAZIONE ELETTRONICA SAN MARINO (art. 12)

Esteso l’obbligo di fatturazione elettronica anche ai rapporti commerciali tra Italia e San Marino, analogamente a quelli applicabili in Italia.

Le modalità tecniche sono stabilite con prossimo provvedimento dell’Agenzia.

 

VENDITE ONLINE DI BENI IMPORTATI – UE (art. 13)

Nuovo obbligo di comunicazione per i gestori di piattaforme di e-commerce che intermediano vendite di prodotti di provenienza extra UE / UE (quindi non nazionali).

Entro il mese successivo a ciascun trimestre (primo invio entro il mese di luglio 2019) devono trasmettere all’Agenzia Entrate i dati (nominativo, quantità e prezzi di vendita per ciascun operatore) delle cessioni effettuate per il loro tramite.

Prevista la responsabilità solidale per l’eventuale IVA evasa dall’azienda estera in caso di omessa/incompleta comunicazione dei dati.

 

ROTTAMAZIONE ENTI LOCALI (art. 15)

Gli enti territoriali (Regioni, Province e Comuni) possono disporre la definizione agevolata delle proprie entrate, anche tributarie, con stralcio della sanzione (Rottamazione ter).

La definizione agevolata riguarda le ingiunzioni di pagamento ricevute dal 2000 al 2017 al netto delle sanzioni.

Gli enti, dandone notizia sul proprio sito istituzionale entro 30 giorni, possono stabilire:

• il numero delle rate e le relative scadenze, che non possono superare il 30 settembre 2021

• le modalità con cui il debitore manifesta la volontà di avvalersi della definizione agevolata

• i termini per la presentazione dell’istanza di adesione

• i termini entro i quali l’ente trasmette al debitore le comunicazioni riguardanti la definizione.

 

Per ulteriori informazioni
UFFICIO FISCALE
tel. 0173/226611
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