Rimborsi IRAP: archiviati il 2007 ed il 2008, è ancora possibile presentare nuove istanze per gli anni dal 2009 al 2011

È quanto si evince dalle istruzioni al modello di rimborso delle imposte (IRES/IRPEF) per mancata deduzione IRAP relativa alle spese per il personale dipendente ed assimilato, ai sensi dell’articolo 2, comma 1-quater, del Decreto-legge n. 201/2011.

Il documento precisa infatti che la presentazione del modello (esclusivamente in via telematica) va effettuata “entro i seguenti termini:

– in generale, entro 48 mesi dalla data del versamento (art. 38 del DPR n. 602/1973)

– entro 60 giorni dalla data di attivazione della procedura telematica che ne consente l’invio, quando il termine di 48 mesi (purché ancora pendente alla data del 28 dicembre 2011) cade entro il 60° giorno successivo alla predetta data di attivazione”.

Si osserva che il termine previsto al secondo punto non costituisce una limitazione di quello di cui al punto precedente, ma ne determina, al contrario, un ampliamento, consentendo (in deroga ai criteri generali) la richiesta di rimborso anche relativamente a periodi per i quali il termine di 48 mesi risulterebbe trascorso già alla data di apertura del canale telematico.

Il periodo di 60 giorni dall’attivazione del canale telematico (ormai scaduto per tutte le aree geografiche) risulta pertanto riferibile solo ai rimborsi il cui termine di 48 mesi risultava pendente alla data del 28 dicembre 2011, tenuti provvisoriamente “in vita” con la norma di carattere speciale.

Analogo ragionamento vale per la data del 31 maggio 2013 indicata dall’Agenzia delle Entrate nella circolare 8/E del 3 aprile 2013 per l’invio di istanze “correttive nei termini”, riferita alla possibilità di intervenire su annualità per le quali risultava superato il termine di 48 mesi dal versamento.

In pratica, l’Agenzia ha previsto una fase “transitoria” per chiedere il rimborso di importi per i quali alla data del 28 dicembre 2011 (entrata in vigore della Legge n. 214/2011, che ha convertito con modifiche il Dl 201/2011) era ancora pendente il termine di 48 mesi per il rimborso (art. 4, comma 12, del Dl n. 16/2012, che ha introdotto il comma 1-quater nell’art. 2 del Dl n. 201/2011).

Quindi, successivamente al 31 maggio 2013 non possono essere più corretti i dati riferiti all’esercizio 2007, ma per chi non si fosse attivato in precedenza, dovrebbe essere consentito l’utilizzo del canale telematico per la presentazione di nuove istanze di rimborso (o di riconoscimento di maggiori perdite) riferite agli anni successivi, purché nel termine dei 48 mesi dal versamento.

Al fine di determinare, con riferimento a ciascuna annualità, il decorso dei 48 mesi occorre verificare:

1) nel caso di IRES/IRPEF da chiedere a rimborso, la data di effettivo versamento del saldo IRES/IRPEF per l’anno in questione. Per i versamenti in acconto non occorre pertanto considerare la date di versamento degli stessi, ma quella di versamento del saldo per lo stesso anno (o di scadenza dello stesso nel caso di imposta a credito). Pertanto, sebbene siano decorsi più di 48 mesi dal versamento degli acconti 2009, ad oggi risulta ancora possibile rideterminare la base imponibile IRES/IRPEF 2009 (per effetto della maggior deduzione IRAP) e chiedere il rimborso delle maggiori imposte, in quanto il versamento a saldo doveva essere effettuato nel mese di giugno 2010;

2) per le istanze relative alle maggiori perdite rideterminate, la scadenza dei 48 mesi (art. 38 del DPR. n. 602/1973) decorre dalla data in cui sarebbe scaduto il termine di versamento del relativo saldo Irpef/Ires.

Si ritiene inoltre che nei casi di originario differimento dei termini per effetto di proroghe generalizzate o riferite a particolari categorie di contribuenti (ad esempio, quelle ormai consuete rivolte ai destinatari degli studi di settore), debba essere considerato questo maggior termine come dies a quo.

Giova infine effettuare una precisazione su un equivoco ricorrente: il termine di 48 mesi va considerato con esclusivo riferimento ai versamenti del saldo IRES/IRPEF/Addizionali per individuare l’esercizio per il quale può essere ancora richiesto il rimborso. A nulla rileva, al contrario, l’esercizio cui si riferiscono i versamenti IRAP dei quali si chiede (pro-quota) la deduzione dalla base imponibile IRES/IRPEF.

Si consideri il seguente esempio:

Alla data del 15 giugno 2013 non risultano ancora decorsi 48 mesi dal versamento del saldo IRES per l’esercizio 2009. Nel corso di tale esercizio sono stati effettuati i seguenti versamenti IRAP:

saldo IRAP per il 2008: euro 30.000

acconti IRAP per il 2009: euro 45.000

cartelle esattoriali riferite ad IRAP per gli esercizi 2004, 2005 e 2006: euro 12.000

Risulta in questo caso possibile richiedere il rimborso IRES inerente la deduzione di tutti i versamenti evidenziati (sebbene riferiti ad annualità precedenti il 2008), rapportando ogni versamento (per ciascun anno cui si riferisce) alla percentuale di incidenza del personale – al netto delle deduzioni – sul valore della produzione.

(riproduzione riservata)

 

Click qui per visualizzare le caratteristiche del Foglio di Calcolo per i rimborsi IRES/IRPEF da maggior deduzione IRAP

 

 

 

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