Rimborsi IRAP: è sempre possibile inoltrare istanze nel termine di 48 mesi dal versamento

La circolare 8/E del 3 aprile 2013 ha fornito importanti indicazioni sulle modalità di determinazione della maggior deduzione IRAP e sulla tempistica di invio di eventuali istanze correttive.

L’Agenzia ha innanzitutto precisato che, indipendentemente dalle scadenze originarie per l’apertura/chiusura del canale telematico, è possibile per tutti i contribuenti, indipendentemente dall’area di residenza, presentare istanze correttive (almeno) fino al 31 maggio 2013.

Pertanto, anche per il contribuenti per i quali il canale telematico risultava formalmente chiuso (a partire da quelli residenti nelle Marche, per i quali i 60 giorni dall’originaria apertura scadevano il 19 marzo 2013) è possibile presentare un’istanza correttiva fino al 31 maggio 2013.

L’altro importante chiarimento arrivato dall’Agenzia riguarda la conservazione dell’originario ordine cronologico acquisito con la presentazione della prima istanza: l’istanza correttiva sostituirà a tutti gli effetti la trasmissione originaria, con l’unico limite che non sarà possibile inserire annualità precedentemente non inviate. Quest’ultima precisazione potrebbe essere rilevante per alcuni soggetti con esercizio a cavallo d’anno, per i quali è stato chiarito che le dichiarazioni presentate con Unico 2012 non potranno in ogni caso accogliere la nuova deduzione a regime e, pertanto, dovrà essere presentata istanza di rimborso anche se alla data di chiusura del canale telematico non risultavano ancora effettuati i pagamenti IRES, ferma restando la possibilità di ripresentare una nuova istanza nel caso in cui i dati definitivi differiscano da quelli comunicati con la prima istanza.

La platea dei soggetti interessati a presentare istanze correttive potrebbe essere notevole, non solo per effetto della complessità dei calcoli da effettuare, ma anche per tenere conto delle nuove indicazioni della stessa circolare 8/E in merito alla tipologia di costi da considerare per determinare la percentuale di deduzione.

In particolare, é stato chiarito che possono essere compresi tra le spese per redditi di lavoro dipendente ed assimilato:
– le indennità di trasferta
– le somme corrisposte a titolo di “incentivo all’esodo”
– le somme accantonate per il trattamento di fine rapporto
– le somme per altre erogazioni attinenti il rapporto di lavoro dipendente e assimilato da effettuarsi negli esercizi successivi (e, pertanto, anche il Trattamento Fine Mandato degli Amministratori).

Tali somme, incrementative dei costi del personali, determinano una maggiore deduzione IRAP per effetto della maggior incidenza sul valore della produzione netta.

Una ulteriore opportunità é data ai soggetti che, prudenzialmente, non avessero considerato nelle istanze già presentate:

– il saldo IRAP 2006 versato nel 2007
– i versamenti IRAP effettuati a seguito di ravvedimento operoso, ovvero di iscrizione a ruolo di imposte dovute per effetto della riliquidazione della dichiarazione o di attività di accertamento, sempreché afferenti alle spese per il personale.

Ad esempio, il contribuente che avesse versato nel 2008 un importo di 10 mila euro a seguito di accertamento IRAP per l’anno 2005, potrà portare in diminuzione della base imponibile IRES/IRPEF del 2008 tale importo, ragguagliandolo all’incidenza dei costi del personale 2005 sul valore della produzione netta 2005.

Tra i casi per i quali si rende invece opportuna una rettifica in diminuzione dell’importo chiesto a rimborso (o della maggior perdita da riportare) figura invece quello di deduzione IRAP eccedente l’imposta effettivamente dovuta. Tale ipotesi si verifica quando il costo del personale presenta un’incidenza particolarmente elevata sul valore della produzione netta, e cioè:
– superiore al 100%, in assenza di interessi passivi eccedenti e, pertanto, con rettifica già operata della deduzione forfettaria del 10% dell’IRAP versata
– superiore al 90%, in presenza di interessi passivi eccedenti e quindi concorrente deduzione del 10% forfettario.

Successivamente a tale data, si ritiene comunque possibile presentare nuove istanze attraverso il canale telematico, purché riferiti ad esercizi per i quali il versamento a saldo è stato effettuato da non più di 48 mesi. Per approfondimenti su questo argomento, si confronti il nostro articolo al seguente LINK

(riproduzione riservata)

download Circolare 8/E del 3 aprile 2013

 

 

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