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Postilla » Fisco » Il Blog di Ciro D'Ardia » IVA e imposte indirette » Separazione contabile e pro-rata

8 luglio 2013

Separazione contabile e pro-rata

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Capita spesso che le società immobiliari, a causa della presenza sia di operazioni esenti che di operazioni imponibili, determinano un pro-rata di detrazione ridotto.

Si deve quindi tenere presente che risulta possibile l’applicazione della contabilità separata ai sensi dell’articolo 36 del DPR 633/1972.

L’applicazione della contabilità separata prevede la tenuta di più registri acquisti e vendite, separati cicli di fatturazione, nonchè l’effettuazione di distinte liquidazioni periodiche.

E’ inoltre prevista la presentazione di una dichiarazione IVA con tanti moduli quante sono le attività gestite separatamente.

Si deve comunque tenere presente che la separazione non è necessariamente conveniente, per cui è necessario effettuare delle valutazioni tenendo conto, da un lato, della maggiore detrazione, e dall’altro, delle complicazioni contabili.

Letture: 10503 | Commenti: 2 |
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