{"id":16322,"date":"2019-01-12T22:38:00","date_gmt":"2019-01-12T21:38:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2019\/01\/12\/immobili-strumentali-la-deducibilita-imu-passa-dal-20-al-40\/"},"modified":"2019-01-12T22:38:00","modified_gmt":"2019-01-12T21:38:00","slug":"immobili-strumentali-la-deducibilita-imu-passa-dal-20-al-40","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/immobili-strumentali-la-deducibilita-imu-passa-dal-20-al-40\/","title":{"rendered":"Immobili strumentali, la deducibilit\u00e0 Imu passa dal 20 al 40%"},"content":{"rendered":"\n<p>Dal 2019 l\u2019Imu che imprese e professionisti versano sugli immobili strumentali \u00e8 deducibile dalle imposte sui redditi in misura pari al 40% e non pi\u00f9 al 20%.&nbsp;<\/p>\n\n\n<p><br \/>La legge di Bilancio 2019 (legge 145\/2018) interviene, allo scopo, sul testo dell\u2019articolo 14, comma 1, del Dlgs 23\/2011, senza modificare n\u00e9 l\u2019integrale deducibilit\u00e0 di tale importo ai fini Irap, n\u00e9 la totale detraibilit\u00e0 della Tasi. Per espressa previsione di legge, l\u2019Imi e l\u2019Imis delle province autonome di Bolzano e Trento seguono lo stesso regime di deducibilit\u00e0 dell\u2019Imu.&nbsp;<\/p>\n\n\n<p><br \/>Gli immobili interessati dal raddoppio di deducibilit\u00e0 con decorrenza 2019 sono quelli di cui all\u2019articolo 43 Tuir, vale a dire quelli utilizzati esclusivamente per l\u2019esercizio dell\u2019arte, della professione o dell\u2019impresa (non ad uso promiscuo).&nbsp;<\/p>\n\n\n<p>Per le imprese si tratta degli immobili \u201cstrumentali per natura\u201d o \u201cper destinazione\u201d, con esclusione, quindi, di quelli \u201cpatrimonio\u201d (articolo 90 Tuir) e di quelli \u201cmerce\u201d.&nbsp;<\/p>\n\n\n<p><br \/>Inoltre, poich\u00e9 la disposizione si riferisce agli \u201cimmobili\u201d e non semplicemente ai \u201cfabbricati\u201d, dovrebbero rientrarvi anche le aree strumentali e quelle (non locate) delle societ\u00e0 che esercitano l\u2019attivit\u00e0 agricola di coltivazione, in mancanza di opzione per la determinazione catastale del reddito. Per tutti questi immobili, l\u2019Imu \u00e8 una \u201cpatrimoniale\u201d, che non sostituisce neppure il reddito fondiario, come accade (a certe condizioni) per gli immobili abitativi. Pi\u00f9 discutibile \u00e8 la deducibilit\u00e0 in capo all\u2019affittuario, qualora sia contrattualmente previsto il riaddebito.<\/p>\n\n\n<p><br \/>La circolare 10\/E\/2014 ha precisato che costituisce costo (parzialmente) deducibile l\u2019Imu di competenza, a condizione che l\u2019imposta sia pagata nel periodo d\u2019imposta (principio di \u201ccassa anomala\u201d), per effetto di quanto previsto dall\u2019articolo 99, comma 1, Tuir.<\/p>\n\n\n<p><a href=\"mailto:info@beneggiassociati.com\" target=\"_blank\" rel=\"noreferrer noopener\">Sei interessato all\u2019articolo? Scrivici e verrai contattato da un nostro Consultant<\/a><\/p>\n\n\n<p><a href=\"https:\/\/beneggiassociati.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">@ Beneggi e Associati | Commercialisti al servizio delle imprese | Meda | Milano<\/a><br \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dal 2019 l\u2019Imu che imprese e professionisti versano sugli immobili strumentali \u00e8 deducibile dalle imposte sui redditi in misura pari al 40% e non pi\u00f9 al 20%.&nbsp; La legge di Bilancio 2019 (legge 145\/2018) interviene, allo scopo, sul testo dell\u2019articolo 14, comma 1, del Dlgs 23\/2011, senza modificare n\u00e9 l\u2019integrale deducibilit\u00e0 di tale importo ai [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-16322","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archivio"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Immobili strumentali, la deducibilit\u00e0 Imu passa dal 20 al 40% - Beneggi &amp; 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