{"id":1176,"date":"2014-09-01T11:30:36","date_gmt":"2014-09-01T09:30:36","guid":{"rendered":"http:\/\/www.visureitalia.com\/smartfocus\/?p=1176"},"modified":"2022-06-21T12:34:39","modified_gmt":"2022-06-21T10:34:39","slug":"fotovoltaico-in-leasing-modello-unico","status":"publish","type":"post","link":"https:\/\/www.visureitalia.com\/smartfocus\/fotovoltaico-in-leasing-modello-unico\/","title":{"rendered":"Fotovoltaico in leasing: come cambiano i calcoli Unico?"},"content":{"rendered":"<p>L&#8217;Agenzia delle Entrate si pronuncia in seguito all&#8217;interpello 945-35:\u00a0cambia il trattamento tributario degli<strong> impianti fotovoltaici in leasing<\/strong>. Ecco tutte le novit\u00e0 per le rettifiche per le imposte versate a saldo 2013 e in acconto 2014.<\/p>\n<h2>Impianti fotovoltaici in leasing: i tributi<\/h2>\n<p>Il trattamento tributario degli impianti fotovoltaici, esplicato nella circolare 36\/E\/2013, ne prevedeva l&#8217;ammortamento, senza per\u00f2 soffermarsi sull&#8217;eventualit\u00e0 del fotovoltaico in leasing per le imprese. L&#8217;<strong>ammortamento dell&#8217;impianto fotovoltaico<\/strong> viene quindi applicato nei seguenti modi:<\/p>\n<ul>\n<li>mediante un&#8217;<strong>aliquota del 9%<\/strong> nei soli casi in cui il bene possa essere qualificato catastalmente come &#8220;mobile&#8221; (consulta la <strong><span style=\"text-decoration: underline;\"><a title=\"Legenda dei termini tecnici catastali\" href=\"http:\/\/www.visureitalia.com\/smartfocus\/legenda-dei-termini-tecnici-catastali\/\" target=\"_blank\" rel=\"noopener noreferrer\">Legenda dei termini tecnici catastali<\/a><\/span><\/strong>)<\/li>\n<li>mediante l&#8217;<strong>aliquota al 4%<\/strong> per gli impianti &#8220;a terra&#8221; o qualificati come immobili a s\u00e9 stanti<\/li>\n<li>con <strong>aliquota al 3%<\/strong> se considerato costo incrementativo (bene considerato come immobilizzazione immateriale non separabile dal bene sottostante e di propriet\u00e0 di terzi).<\/li>\n<\/ul>\n<p>La circolare, quindi, si limitava a definire tali trattamenti, senza tenere in considerazione la locazione finanziaria, motivo per il quale le imprese conduttrici hanno raramente rideterminato il canone deducibile nel calcolo delle imposte da stanziare.<\/p>\n<h2>Interpello sul fotovoltaico in leasing<\/h2>\n<p>Con l&#8217;interpello, a partire dalla dichiarazione Unica 2014, i canoni residui in bilancio vengono fiscalmente ridistribuiti in maniera diversa.<\/p>\n<p>Come cambieranno i<strong> calcoli del modello Unico<\/strong> sugli impianti fotovoltaici in leasing? Il Sole 24 Ore specifica che per un contratto di leasing della durata di 89 mesi, con aliquota al 9% e deducibilit\u00e0 dei canoni ridotti fino al 2012, \u00e8 necessario riprendere a tassazione la parte di canone determinata ipotizzando una durata complessiva di 200 mesi: in sostanza 2\/3 del periodo di ammortamento di un bene immobile con aliquota al 4%. Tutto ci\u00f2 a partire dalla compilazione del modello Unico 2014.<\/p>\n<p>Dalla dichiarazione, deriveranno maggiori redditi d&#8217;imposta: i versamenti del modello Unico dovranno quindi essere sistemati con ravvedimento.<\/p>\n<h2>Alcune precisazioni<\/h2>\n<p>Per quanto riguarda i contratti di leasing sul fotovoltaico stipulati a partire dal 29 aprile 2012, la deducibilit\u00e0 integrale dei canoni non \u00e8 condizionata direttamente dalla durata effettiva del contratto ma costituisce solo una regola minima di ripartizione fiscale del costo sostenuto.<\/p>\n<p>Per quanto riguarda invece i <strong>contratti stipulati nel 2014<\/strong>, la deduzione del leasing immobiliare avverr\u00e0 su un periodo di 12 anni.<\/p>\n<p><strong>Leggi anche -&gt;<\/strong> <strong><span style=\"text-decoration: underline;\"><a title=\"730 e Unico 2013: linee guida per la compilazione\" href=\"https:\/\/www.visureitalia.com\/smartfocus\/nuovo-modello-730-anno-2020-novita-scadenze-e-istruzioni-per-la-compilazione\/\" target=\"_blank\" rel=\"noopener noreferrer\">730 e Unico 2013: linee guida per la compilazione<\/a><\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Come cambiano i calcoli del modello Unico in seguito alle novit\u00e0 sul trattamento tributario dell&#8217;impianto fotovoltaico in leasing? Un piccolo approfondimento. <\/p>\n","protected":false},"author":10,"featured_media":1180,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[833],"tags":[471,473,472],"class_list":["post-1176","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-fotovoltaico-in-leasing","tag-modello-unico-2013","tag-tributi-fotovoltaico-in-leasing"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fotovoltaico in leasing: cambiano i calcoli Unico<\/title>\n<meta name=\"description\" content=\"Novit\u00e0 sul trattamento tributario dell&#039;impianto fotovoltaico in leasing: ecco come cambiano i calcoli del modello Unico.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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