Manovra 2020: per le partite Iva sotto 65 mila euro aumentano tasse, costi e complicazioni. Così si legge a pagina 31 del Documento Programmatico di Bilancio

Via libera alla Documento di Bilancio per il 2020. Via libera anche a una super stangata per le piccole e medie partite Iva, quelle sotto i 65 mila euro. Il governo in un solo colpo riesce a fare “filotto”: aumenta tasse, oneri e moltiplica gli adempimenti fiscali.

Ma andiamo per gradi per cercare di capire bene le questioni più importanti.

Partiamo dal primo punto

In maniera “diplomatica” l’esecutivo si propone di non intervenire sull’aliquota dell’imposta sostitutiva (15%) ma sulla base imponibile, il reddito. Così l’aumento è meno evidente. In base a quanto previsto, il reddito sul quale applicare l’imposta non verrà più calcolato in modo forfettario ma analiticamente. Le piccole partite Iva, come è facilmente comprensibile, non riescono a scaricare molti costi e chi le possiede non è dotato di macchinari o investimenti particolarmente ingenti. In questo modo, per loro, le imposte aumenteranno.

Un modo per fare cassa velocemente?

Che questo modus operandi sia uno dei metodi più veloci per fare cassa, è chiaro. E’ meno chiara, piuttosto, la trappola che è stata innescata in questo punto del Documento Programmatico di Bilancio. Infatti, se il contribuente ha significativi macchinari che costano oltre i 20 mila euro, perde addirittura l’imposta sostitutiva al 15%. Quindi alea acta est, il dato è tratto: se si hanno molti costi ed è più conveniente per il contribuente il regime analitico, lo si perde; se di costi ce ne sono pochi e conviene di più l’imposta sostitutiva, il contribuente viene tassato in misura più alta perché perde la determinazione forfettaria del reddito imponibile passando a quello analitico.

Lievitano le tariffe di Caf e Commercialisti

Ci fosse solo un aumento delle tasse sarebbe cosa grave ma non disastrosa. Quel che è peggio, è che la determinazione analitica del reddito imporrà necessariamente la tenuta di una contabilità. Caf e commercialisti applicheranno quindi tariffe più esose, pari a qualche centinaia di euro.

Complicazioni in vista

Con i danni dell’aumento delle tasse e dei costi di liquidazione dell’imposta arriva anche la beffa dell’aumento delle incombenze. Le Partite Iva per effetto del regime analitico dovranno conservare non solo le fatture emesse ma anche quelle ricevute, unitamente ad alcuni scontrini “parlanti”. Chi registra un volume di affari sopra i 30 mila euro avrà l’obbligo della fatturazione elettronica. Altra cosa da tenere in considerazione è che molte aziende, con riferimento alle fatture ricevute, applicano a chi ha Partita Iva prezzi per i servizi molto più alti rispetto ai privati (ad esempio compagnie telefoniche o utenze elettriche), sapendo che il contribuente “autonomo” ha la possibilità di scaricare i costi.

L’anno scorso molti contribuenti hanno disdetto questo tipo di contratti, quindi per il prossimo anno dovranno riformulare i contratti.


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