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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
Nuovo Governo ! nuove tasse?
| Posted on 14 September, 2019 at 4:45 |
Niente più flat tax.
Il Nuovo Governo non ce l'ha nel programma.
Quindi pietra tombale sulla flat tax.
Deluse le aspettative di imprese e famiglie di vedere finalmente ridotta la pressione fiscale e semplificato il ginepraio di imposte dirette e indirette.
https://www.youtube.com/watch?v=WG7ya51Snpo
carlo barbiera Commercialista
Per saperne di più scrivere a [email protected] o telefonare allo 0039 0432 501768
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