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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

LA FATTURA ELETTRONICA

Posted on 13 November, 2018 at 13:35

La ricezione di fatture (chiamato ciclo passivo), rappresenta l’altra aspetto della fattura elettronica..

La Legge di Bilancio 2018, ha stabilito che dal 1° gennaio 2019 l’obbligo sarà esteso a tutti i privati ma sono esclusi i soggetti in regime dei minimi e forfettario.

Aziende e professionisti fattureranno tramite l’invio di file in formato xml “eXtendible Markup Language” trasmessi tramite il Sistema di Interscambio (SdI).

I canali per la ricezione

Tutti, ben presto, si troveranno a ricevere fatture digitali.

Il ciclo passivo di fatturazione è un fattore fondamentale nell’organizzazione contabile di professionisti e aziende.

Tutte le fatture elettroniche emesse, dovendo transitare obbligatoriamente dal Sistema di Interscambio dell’Agenzia delle Entrate, una volta inviate saranno sempre disponibili all’interno del portale “Fatture e Corrispettivi” dell’Agenzia stessa.

Per ricevere le fatture sul proprio dispositivo, si possono utilizzare 2 tipi di recapito:

Codice destinatario: si tratta di uno specifico codice numerico univoco a 7 cifre che viene rilasciato dall’Agenzia delle Entrate a intermediari a seguito di prove tecniche di accreditamento con il Sistema di Interscambio. La procedura di accreditamento è complessa e presuppone requisiti tecnici e infrastrutturali per l’integrazione tra sistemi. Piccole e medie imprese e professionisti possono comunque utilizzare il codice destinatario messo a disposizione da un’azienda software già accreditata al Sistema di Interscambio che fungerà quindi da intermediario e si occuperà dello smistamento e consegna delle fatture ai destinatari

Casella PEC: è possibile utilizzare il proprio indirizzo di Posta Elettronica Certificata per ricevere la fattura XML sulla propria casella

Il destinatario della fattura, quindi, non dovrà fare altro che comunicare all’emittente la modalità in cui desidera ricevere le e-fatture.

Occorre tuttavia fare attenzione: qualora infatti il destinatario della fattura sia già registrato presso l’Agenzia delle Entrate, l’indirizzo telematico indicato in fase di accreditamento verrà sempre utilizzato come prioritario e riceverà tutti i documenti elettronici, indipendentemente da quanto è stato indicato in fattura.

Anche i consumatori finali riceveranno le fatture in formato elettronico, anche se non hanno a disposizione un codice destinatario e una casella di Posta Elettronica Certificata.

In questo caso, il consumatore potrà ricevere o una copia cartacea della e-fattura emessa dal professionista, oppure potrà indicare un indirizzo email di posta ordinaria, al quale farsi recapitare una copia PDF della fattura.

Anche il consumatore finale potrà controllare tutte le fatture emesse nei suoi confronti tramite il portale “Fatture e Corrispettivi” oppure farle inviare in originale sulla sua casella PEC, qualora ne sia provvisto.

Chi emette fattura ha il dovere di creare e inviare fatture elettroniche per i propri clienti che transitino dal SdI. In fase di compilazione, quindi, aziende e professionisti, oltre ai dati anagrafici del cliente, dovranno indicare anche la modalità con la quale questo potrà ricevere la sua fattura.

Proprio per facilitare entrambi gli attori coinvolti, aziende e professionisti potranno:

• indicare un codice destinatario;

• inserire un indirizzo PEC di ricezione;

• emettere regolarmente fattura in mancanza di entrambi i dati, digitando il codice (0000000) che consente di inviare la fattura direttamente al SdI.

Il consumatore finale avrà comunque la possibilità di ricevere la sua fattura o una copia di essa in una modalità che gli risulti comoda.

Il formato elettronico XML delle fatture consente una gestione più rapida della contabilizzazione che sarà automatica nei sistemi contabili gestionali.

Per ulteriori approfondimenti ci contatti allo 0432501768 o via email: [email protected]

Carlo Barbiera Commercialista




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