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BJ  studio legale tributario

Il mio Blog

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

Buon Natale ma..basta a prenderci per i fondelli

Posted on 22 December, 2014 at 10:35

Ormai anche i più creduloni si saranno accorti che chi gestisce il potere oltre a predicare bene e razzolare male, ci racconta (…..il verbo giusto è “raccontare”; ) storie.

Vogliamo fare degli esempi?

La regola generale è che chi non paga l’IMU sulla prima casa, paga la Tasi.

Ma facciamo un po’ d’ordine:

In principio era l’ICI, ci venne detto che era una tassa iniqua e che sarebbe stata eliminata, invece poi con il decreto salva Italia, l’ICI divenne IMU. Recentemente è stato approvato il decreto che cancella il pagamento dell’IMU sulla prima casa, ma chi non paga l’IMU paga la Tasi che è più cara dell’IMU.

Poi avremo la IUC, Imposta Unica sulla casa, che accorpa IMU, TASI e TARI; di esse la Tasi è la tassa più “onerosa” delle tre.

La Tasi è la quota della IUC destinata al finanziamento dei servizi dei Comuni. 

Si è deciso un aumento della Tasi, dello 0,8 per mille da applicare, a discrezione dei Comuni, sulla prima o sulla seconda casa, portando i rispettivi tetti  al 3,3 per mille e all’11,4 per mille.

Per quanto riguarda la Tari, si tratta della vecchia tassa sui rifiuti, la Tarsu poi diventata Tares.

La Tari si pagherà in base ai metri quadri

Vi ricordate la vecchia ICIAP dichiarata incostituzionale proprio perché si calcolava sui metri quadri, senza tener conto della capacità contributiva, per cui un falegname, che aveva fisiologicamente più metri quadri, Pagava molto di più di un gioielliere ? Vi ricordate la “Legge Truffa” con la quale fu aggirata la sentenza della Corte Costituzionale, quando a seguito della Sentenza fu modificata l’ICIAP istituendo 3 “finti scaglioni” di reddito dove chi aveva redditi inferiori all’equivalente di 3.000 euro, all’epoca c’era la Lira, pagava metà Iciap e quelli con redditi superiori ai 40.000 euro pagavano il doppio, ma quelli in mezzo, che sono il 90% dei contribuenti, pagavano come prima. Un perfetto esempio di come si cambia una Legge nella forma per non cambiare nulla nella sostanza.

Ebbene con ICI, IMU, TASI, TARI e IUC si è fatto peggio …. Si fa pagare di più nella sostanza, mentre si racconta di abolire delle tasse impopolari.  

È stato cambiato solo il nome!

Ma quando si dovranno pagare tutte queste tasse?

Formalmente decideranno i Comuni, ma il Governo con  la legge di stabilità del 27 dicembre 2013 n. 147 ha previsto:  scadenza IMU,  16 giugno e il 16 dicembre; scadenza Tari, due rate semestrali;  scadenza Tasi, stesse rate semestrali previste per la Tari.

Le tasse sulla casa nel 2014 sono costate più di 50 miliardi di euro, qualche miliardo in più rispetto al 2013.

Il Governo invece di ridurre le spese (sembra che lo Spending Review sia un esercizio puramente accademico) punta sulla casa per coprire i buchi di una scellerata gestione e lo sperpero di chi amministra la “Res Publica”. Le imposte sugli immobili dal 2007 ad oggi sono aumentate di circa l’80%.

Non è una novità per nessuno che dal 2015 aumenteranno le accise sulla benzina, l’IVA oltre a vari prelievi subdoli infilati nelle bollette.

La gente comune è dai tempi del Medioevo che sa farsi i conti in tasca, per questo i Signorotti e i Re inviavano gli “Sgerri-esattori”.

Chi ci manderanno dopo Equitalia? 

Solo considerando Imu e Tasi, i contribuenti pagheranno 33 miliardi di euro, l’aumento rispetto al passato è dovuto alla Tasi.

La Tari, tassa sui rifiuti, ha incrementi superiori al 300% rispetto al passato.

Ma non è mica finita qui!

Con il riordino del Catasto, partito con l’approvazione del decreto attuativo sulle commissioni censuarie in Consiglio dei Ministri, ci sarà un  incremento del valore catastale con relativo aggravio delle imposte sulla casa.   In alcuni casi si potrà anche arrivare a importi dieci volte superiori a quelli attuali. Ciò ovviamente andrà a incidere sul calcolo dell’Imu, della Tasi e della Iuc.

Chi pagherà di più? 

Ovviamente le imprese che invece dovrebbero trainare la ripresa economica dell’Italia.

Le imprese così tartassate dislocheranno sempre più le loro attività all’estero; quindi creeranno disoccupazione in Italia e occupazione nei Paesi dove la pressione fiscale non è esagerata.

Per i cittadini negli ultimi 8 anni il prelievo sui rifiuti è stato incrementato di circa il 70%, mentre l’imposta che grava sugli immobili (prima Ici poi Imu) ha fatto salire il peso fiscale di quasi il 55%.

Magari gli stipendi fossero aumentati nella stessa misura! 

Invece per gli insegnati e per gli altri dipendenti pubblici, i vari Governi hanno deciso di bloccare gli scatti.

Dobbiamo aspettarci presto una riduzione degli stipendi come in Grecia?

Ma chi pagherà le tasse allora?

E’ solo la fantasia del nostro legislatore ad aver dato alle tasse diversi nomi per confondere gli italiani che si disperano per il salasso e si disperdono nella giungla delle varie sigle fiscali?

Negli ultimi anni la tassa sulla casa ha cambiato nome dieci volte:

ISI, INVIM, ILOR, ICI, IMU, TRISE, TARI, TASI, TUC e IUC … se prendono in prestito i nomi da Guerre Stellari vuol dire che siamo già alla frutta.

Ma una cosa non è cambiata:

L’oggetto delle brame fiscali (gli immobili).

Per ulteriori informazioni ci contatti al numero telefonico: 043225126

via email: [email protected]

Potrà ricevere informazioni su questo argomento anche presso l'Associazione di categoria Federala. Tel.  0432501768  -  email: [email protected]

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