Commercialista Olbia Si è svolta il 16 gennaio scorso l’audizione informale dell’ANCE sui contenuti del disegno di legge recante “Delega per il riordino della normativa sulla tassazione dei redditi da capitale, sulla riscossione e accertamento dei tributi erariali, sul sistema estimativo del catasto e per la redazione dei testi unici delle disposizioni sui tributi statali” (DDL 1762/C).
di: Fonte ANCE
Il dott. Carlo Ferroni, che ha guidato la delegazione associativa, ha evidenziato, in premessa, che tra le deleghe previste nel provvedimento legislativo e volte a realizzare un generale riordino delle disposizioni tributarie statali, assumono particolare rilevanza per il settore la delega in materia di redditi da capitale e redditi diversi di natura finanziaria e quella relativa alla riforma del catasto.
In relazione al primo ambito, ad avviso dell’ANCE, nel testo legislativo andrebbe introdotto il principio di equiparazione tra la tassazione delle rendite finanziarie e quelle di natura immobiliare, relative principalmente al reddito derivante dalla locazione di immobili ad uso abitativo, come già da tempo auspicato dall’Associazione.
In proposito, il regime fiscale agevolato, con applicazione di una aliquota sostitutiva al 20%, andrebbe riconosciuto in un primo tempo alle persone fisiche e in seguito anche a favore delle società immobiliari, almeno relativamente al reddito derivante dalla locazione di abitazioni in edilizia convenzionata, in considerazione delle finalità sociali perseguite con tali programmi.
L’applicazione dell’aliquota sostitutiva dovrebbe, inoltre, essere reintrodotta in relazione alle plusvalenze derivanti da cessione di aree edificabili, escluse da tale regime secondo la previsione contenuta all’art.1 comma 310, della legge finanziaria 2007 (l.296/06).
Per quanto riguarda poi la delega in materia di riforma del catasto l’ANCE ha espresso forti preoccupazioni in merito ai criteri previsti per la revisione degli estimi, effettuata su base patrimoniale e non anche reddituale e basata su un ipotetico valore di mercato dell’immobile e non anche sul reddito ritraibile dall’affitto del fabbricato.
L’Associazione ha evidenziato, altresì, che nel testo non viene precisato il modo in cui saranno stabiliti i coefficienti di redditività da applicarsi al valore patrimoniale per la determinazione delle nuove rendite, costituenti la base imponibile ai fini di tutti i tributi immobiliari.
Occorrerebbe, quindi, integrare la delega con la previsione che la determinazione degli estimi catastali debba avvenire su base reddituale, oltrechè patrimoniale.
In relazione alle cessioni di fabbricati, classificati o classificabili nei gruppi A, B e C soggette ad IVA, è stata, inoltre, rilevata l’opportunità di escludere, una volta approvati i nuovi estimi catastali, la possibilità per gli Uffici preposti di procedere alla rettifica del corrispettivo dichiarato nell’atto, nel caso in cui lo stesso non sia inferiore al valore catastale, reintroducendo, quanto previsto nell’articolo 15 del decreto legge 41/1995, convertito dalla legge 85/1995 e successivamente abrogata dall’art.35, comma 4 DL 223/06.
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