{"id":5434,"date":"2016-10-06T10:30:51","date_gmt":"2016-10-06T08:30:51","guid":{"rendered":"http:\/\/www.visureitalia.com\/smartfocus\/?p=5434"},"modified":"2022-11-14T11:45:34","modified_gmt":"2022-11-14T10:45:34","slug":"detrazione-iva-al-40-proroga-al-2019-le-auto-aziendali","status":"publish","type":"post","link":"https:\/\/www.visureitalia.com\/smartfocus\/detrazione-iva-al-40-proroga-al-2019-le-auto-aziendali\/","title":{"rendered":"Detrazione IVA al 40% proroga al 2019 per le auto aziendali"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Oggi<\/strong> la Commissione Europea ha autorizzato la proroga della detrazione IVA al <strong>40%<\/strong> sino al <strong>31 dicembre 2019<\/strong>, cos\u00ec come sollecitato dal Governo italiano. L&#8217;agevolazione fiscale si applica alle auto aziendali, non solo relativamente all&#8217;<strong>acquisto<\/strong> ma anche alle <strong>spese di gestione<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il<strong> DPR 633\/72<\/strong> o Testo Unico IVA stabilisce le norme relative agli oneri detraibili e deducibili a fini IVA dalle imprese sia per acquisto che per la gestione di auto e flotte aziendali. Il limite del 40% relativo alla detrazione IVA riguarda tutti i veicoli a motore il cui peso non sia superiore a <strong>3500 kg<\/strong> e con un numero di posti a sedere non superiore a otto, escluso il conducente. La norma attualmente in vigore considera una presunzione sull&#8217;uso dell&#8217;autovettura considerato <strong>promiscuo<\/strong>. E&#8217; infatti probabile che un auto aziendale venga utilizzata sia per le finalit\u00e0 specifiche dell&#8217;impresa sia anche per usi personali e familiari. Nella normativa precedente l&#8217;uso promiscuo era determinato in modo assoluto. Ora, se l&#8217;imprenditore riesce a dimostrare che l&#8217;auto viene utilizzata esclusivamente in azienda, pu\u00f2 detrarre una percentuale iva maggiore.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Auto aziendali in detrazione IVA al 40%<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il beneficio si applica a queste tipologie di veicoli a motore:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>auto aziendali<\/strong> destinate all&#8217;attivit\u00e0 di impresa, anche se in locazione (leasing) o noleggio<\/li><li><strong>autocarri<\/strong> fino a 3,5 tonnellate con un massimo otto posti a sedere<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sono invece esclusi dal beneficio:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>trattori agricoli o forestali<\/li><li>motocicli di cilindrata non superiore a 350 cc.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">E&#8217; possibile detrarre l&#8217;IVA al <strong>40%<\/strong> anche per l&#8217;acquisto di<strong> carburanti<\/strong> e <strong>lubrificanti<\/strong>, le spese di <strong>manutenzione<\/strong> e<strong> gestione<\/strong>, le spese per il <strong>ricovero<\/strong> del veicolo e quelle per il <strong>transito<\/strong> stradale e autostradale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La<strong> Legge di Stabilit\u00e0 2016<\/strong> ha inoltre stabilito una agevolazione per gli acquisti di auto aziendali effettuati sino al <strong>31 dicembre 2016<\/strong>. Il costo di acquisizione del veicolo cos\u00ec come l&#8217;importo del limite di deducibilit\u00e0 sono stati incrementati al <strong>40%<\/strong> (TUIR, art. 164, 1b).<\/p>\n","protected":false},"excerpt":{"rendered":"<p><strong>Oggi<\/strong> la Commissione Europea ha autorizzato la proroga della detrazione IVA al <strong>40%<\/strong> sino al <strong>31 dicembre 2019<\/strong>, cos\u00ec come sollecitato dal Governo italiano. L&#8217;agevolazione fiscale si applica alle auto aziendali, non solo relativamente all&#8217;<strong>acquisto<\/strong> ma anche alle <strong>spese di gestione<\/strong>.<\/p>\n","protected":false},"author":11,"featured_media":5438,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[3,833],"tags":[178,917,918,916,50,919],"class_list":["post-5434","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fisco-e-tributi","category-news","tag-ammortamento","tag-auto-aziendale","tag-detraibilita-iva","tag-detrazione-iva","tag-fisco","tag-oneri-deducibili"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Detrazione IVA al 40%: la proroga al 2019 per le auto aziendali<\/title>\n<meta name=\"description\" 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