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È stata sbandierata la possibilità di ristrutturare casa senza spendere un euro.
È però doveroso precisare che se i lavori sono stati eseguiti a norma di legge il proprietario potrà effettivamente godere della detrazione fiscale pari al 110% della spesa, ma è altrettanto vero che durante l'esecuzione del cantiere qualcuno dovrà anticipare prima di tutto le spese di progettazione e poi l’acquisto del materiale e altro.
Quindi occorrerà anticipare soldi veri per avere un credito d'imposta quando questo sarà vistato per conformità e convalidato dall'Agenzia delle Entrate.
Il committente privato che ha disponibilità liquide potrà anticipare di tasca propria ma la maggior parte degli interessati dovranno rivolgersi agli istituti bancari o alle imprese realizzatrici.
Queste ultime è vero che possono acquisire il credito, anche attraverso lo sconto in fattura, ma dovranno comunque ricorrere a finanziamenti perché passeranno alcuni mesi tra progetto, realizzazione e l'ottenimento del credito d'imposta.
Il ruolo degli istituti di credito è quindi fondamentale sia che sia il cittadino privato o che sia l'impresa a chiedere i fondi necessari.
La banca istruirà una pratica di finanziamento con annessi interessi, commissioni e garanzie.
Poi monetizzerà il finanziamento nel momento in cui acquisirà il credito del Superbonus.
Cioè le banche acquisteranno a 100, forse meno, un credito d'imposta di euro 110.
Anche Poste Italiane si è interessata a queste operazioni che evidentemente sono lucrose per chi le finanzia.
Se è abbastanza facile cedere il credito è invece piuttosto difficile conseguirlo, soprattutto per quanto concerne il SUPERBONUS.
Per poter finanziare i lavori tutti gli operatori finanziari si cautelano chiedendo firme a garanzia, anche ipotecarie sia al singolo privato che alle imprese appaltatrici.
Se poi qualcosa va storto oppure alcuni lavori preventivati vanno a sforare i plafond previsti dalla normativa ecco che si dovrà sborsare di tasca propria.
Anche le procedure messe a disposizione soprattutto su portali dalle banche maggiori per la richiesta/gestione degli adempimenti dei finanziamenti sono particolarmente complesse.
Una maggiore flessibilità è garantita invece dalle banche locali dove il direttore che conosce il cliente può gestire e approvare spese personalmente almeno fino a un certo limite senza che si debba affrontare un vero e proprio percorso di guerra fatto di alert informatici e dati complessi da inserire che rendono particolarmente difficile il dialogo con le piattaforme messe a disposizione delle grandi banche per ottenere l'ok a un'anticipazione sui lavori o sui S.A.L. (Stato Avanzamento Lavori).
Molti confidano in una proroga ma anche in una semplificazione degli adempimenti.
Purtroppo il tempo scorre velocemente .... e i lavori languono.
Ci sarà tempo fino a fine 2023 per concludere i lavori e ottenere il beneficio fiscale ?
Daniele De Gasperis e Carlo Barbiera Commercialista
Per saperne di più scrivere a [email protected] o telefonare allo 0039 0432 501768
Il mio Blog
Il nuovo concordato in bianco
Posted on 19 September, 2012 at 10:30 |
Un'ancora di salvezza per le aziende in crisi.
Il "Concordato in Bianco" dell’articolo 33 del "decreto crescita" convertito dalla legge 134/2012, ha lo scopo di “favorire la continuità aziendale” delle imprese in crisi.
La riforma modifica in parte la disciplina fallimentare introducendo alcune novità per favorire questa nuova procedura e il salvataggio delle aziende in crisi.
Le novità si trovano nella ristesura degli articoli 161, 169 bis, 182 quinquies, 186 bis della legge fallimentare.
La novità più importante è l’introduzione dell’istituto anglosassone del c.d. “automatic stay”.
Il quinto comma dell’articolo 161 della legge fallimentare consente di depositare il ricorso per l’ammissione al concordato con riserva di presentare successivamente la proposta di concordato vera e propria.
Infatti il piano con i numeri economici e la documentazione verranno presentati in un termine successivo tra 60 e 120 giorni prorogabile di ulteriori 60 giorni.
Dalla data di pubblicazione nel Registro delle Imprese del Concordato in Bianco è precluso ai creditori di iniziare o proseguire le azioni esecutive o cautelari e di acquisire titoli di prelazione.
In questo modo l’imprenditore è in grado di avere più tempo per predisporre la proposta concordataria o studiare soluzioni alternative senza la preoccupazione delle azioni dei creditori e senza che si creino situazioni irreparabili e dannose per tutti, anche per i creditori.
Nuova è anche la disciplina contenuta nel nuovo articolo 186bis della legge fallimentare “concordato con continuità aziendale”.Si tratta di una norma molto ampia, che cerca di risolvere i problemi che nascono quando il piano concordatario preveda «la prosecuzione dell’attività d’impresa da parte del debitore», «la cessione dell’azienda in esercizio», oppure ancora «il conferimento dell’azienda in esercizio in una o più società anche di nuova costituzione».In caso di continuità aziendale è previsto, fino a un anno dall’omologazione del concordato, il differimento del pagamento dei creditori privilegiati e la continuità dei contratti in corso.
Altra novità molto rilevante è contenuta nel nuovo articolo 169bis per le obbligazioni pregresse e la possibilità di estinguere rapporti contrattuali non convenienti.
Va ricordato che già l'articolo 182-quater (2010) favoriva la concessione di finanziamenti funzionali alla procedura concordataria. Consente anche di richiedere al Tribunale con la domanda di concordato (anche se non ancora accompagnata dalla proposta, da depositarsi successivamente) l’autorizzazione a contrarre finanziamenti prededucibili, a condizione che vi sia una relazione dell’attestatore che confermi che tali finanziamenti sono “funzionali alla miglior soddisfazione dei creditori”.
Il debitore può essere autorizzato dal Tribunale «a pagare crediti anteriori per prestazioni di beni o servizi» a condizione che tali prestazioni siano «essenziali per la prosecuzione dell’attività di impresa e funzionali ad assicurare la migliore soddisfazione dei creditori».
Per chi volesse saperne di più può scrivere a [email protected]
o telefonare allo 0432/501768 o allo 0434/1774843
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