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Stampa Stampa
31

COLDIRETTI CALABRIA: «IL RIMBORSO IVA PER LE AZIENDE AGRICOLE ED AVERE LIQUIDITÀ NEL MEDIO PERIODO»


Da anni la procedura per la richiesta dei rimborsi è più snella e con poca burocrazia

 di REDAZIONE

PRESERRE (CZ) –  8 APRILE 2022 – In un periodo contrassegnato da forti difficoltà per le imprese agricole, le  novità fiscali emanate negli ultimi decreti devono essere costantemente seguite e tra queste in particolare – evidenzia Coldiretti Calabria- spicca in primis il “Credito d’imposta per il gasolio agricolo”.

 Le imprese esercenti attività agricola e della pesca – illustra Coldiretti- è riconosciuto, a parziale compensazione dei maggiori oneri effettivamente sostenuti per l’acquisto di gasolio e benzina per la trazione dei mezzi utilizzati per l’esercizio dell’attività agricola e della pesca, un contributo straordinario, sotto forma di credito di imposta, pari al 20% della spesa sostenuta per l’acquisto del carburante effettuato nel primo trimestre solare dell’anno 2022, comprovato mediante le relative fatture d’acquisto, al netto dell’Iva.

 A questo si aggiungono l’intervento del Governo che ha già determinato un riduzione del prezzo agevolato d’acquisto e un ulteriore intervento che dovrà essere perfezionato con i 5 miliardi destinati proprio ieri con una ultima manovra a vantaggio delle famiglie e delle imprese.

 Le aziende che hanno un credito iva, – spiega il dott. Attilio Salerno dell’ufficio fiscale  della Coldiretti – oltre a compensare tale credito, possono chiederlo a rimborso. Da anni la procedura per la richiesta dei rimborsi iva è più snella e con poca burocrazia.

 Difatti, per i rimborsi inferiori a 30mila euro,non è necessario presentare la polizza fideiussoria e anche i tempi si sono accorciati di molto, poiché in pochi mesi è possibile ottenere il rimborso sul conto corrente.

 In base al Testo Unico IVA, nel caso del contribuente in attività, il rimborso del credito IVA derivante da dichiarazione annuale potrà essere richiesto dal contribuente solo nel caso in cui questi rientri in una delle fattispecie espressamente indicate: a) con aliquota media delle operazioni attive inferiore a quella delle operazioni passive; b) che ha effettuato operazioni attive non imponibili per più del 25% del totale; c) che voglia richiedere solo il rimborso dell’IVA versata per l’acquisto di beni ammortizzabili e di beni e servizi per studi e ricerche; d) con una prevalenza di operazioni non soggette a IVA;

Le aziende agricole, oltre a chiedere il rimborso iva per gli acquisti su investimenti, soprattutto a seguito dell’agevolazione del credito di imposta 4.0 e/o altre misure quali il PSR, possono chiedere il rimborso del credito iva per la fattispecie “contribuente con aliquota media delle operazioni attive inferiore a quella delle operazioni passive”.

 Molte aziende agricole – sono con regime iva ordinario, vendono prodotti al 4% e/o al 10% con acquisti al 22%. In questo caso,  – precisano gli esperti di Coldiretti -tali aziende hanno diritto al rimborso dell’iva che, considerato il periodo particolare, rappresenta una fonte nell’immediato di liquidità aziendale. Per ottenere il credito, la richiesta dovrà essere presentata attraverso il modello iva, che scade il 2 maggio 2022.

Gli uffici della Coldiretti Calabria sono a disposizione per la necessaria consulenza per permettere un rapido inoltro della pratica.

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