Vi presentiamo una guida fiscale per il calcolo del pro rata provvisorio e pro rata definitivo con inclusione delle operazioni iva imponibili ed operaizoni iva escluse o non soggette da inserire al numeratore e denominatore. Per la determinazione del pro rata iva di detraibilità non conta il numero per l’attività prevalentemente svolta, che potrebbe essere inserita nell’atto costitutivo come attività principale, ma rileva il dato quantitativo.

La frazione del calcolo del pro rata
La frazione per il calcolo del pro rata di detraibilità è composta al numeratore dalle operazioni imponibili più le operazioni non soggette diviso o fratto la somma del numeratore più le operazioni esenti. Vediamo nello specifico i termini della divisione.

Numeratore del pro rata

Nel calcolo del pro rata di detraibilità al numeratore deve essere riportata la somma di tutte le operazioni imponibili Iva che possiamo ricondurre alle operazioni imponibili, alle operazioni intracomunitarie ex art.40 e 41 del DL 331/93, delle operazioni non imponibili  (art. 8, 8-bis, 9, 38 quater, 71 e 72), alle operazioni escluse da Iva per carenza del presupposto territoriale e che se fossero svolte in Italia darebbero invece luogo ad operazioni imponibili e quindi gli acquisti alla detrazione, le operazioni non soggette 8 art. 2, comma 3 lett. A9, b), d), ed f) e le operazioni assimilati a quelle imponibili ex art.19, c.3 del DPR 633 del 1972.  

Per operazioni non soggette si intendono invece operazioni come i conferimenti di aziende o le fusioni, scissioni trasformazioni di aziende o di rami di aziende, i passaggi conseguenti interni di beni nel caso, le regalie o le cessioni di campioni gratuiti sempre stando attenti a considerare gli importi massimi unitari ed il loro contrassegno, le operazioni di factoring e le cessioni di denaro in valuta, le cessioni di oro o per le attività che rientrano in uno dei regimi speciali come nel caso della vendita di Sali e tabacchi, giornali quotidiani, di libri, per le prestazioni dei gestori di telefoni posti a disposizione del pubblico, nonché  per  la  vendita  di  qualsiasi  mezzo  tecnico dei relativi supporti integrativi e di cataloghi, dagli editori.

Non si dovranno considerare nel calcolo del pro rata le operazioni di cessione di beni ammortizzabili ex art. 19-bis, comma 2 del DPR 633 del 1972 e anche

Denominatore

Nelle operazioni al denominatore andrà indicato oltre al valore delle operazioni imponibili presenti al numeratore le operazioni esenti Iva e quindi operazioni creditizie e finanziarie, operazioni di assicurazione, riassicurazione e vitalizio, operazioni in valuta estera, operazioni relative alla riscossione dei tributi, operazioni relative a giochi, concorsi e scommesse, operazioni relative ad alla cessione di azioni e quote sociali o di altre operazioni ad esse legate, l’affitto e la locazione di fabbricati di cui al n. 8) dell’art. 10, cessioni di fabbricati di cui ex art. 10, n. 8-bis) e 8-ter), prestazioni di mandato, mediazione e intermediazione relative ad alcune operazioni esenti.

Le operazioni escluse dal pro rata sono:

  • La cessione di beni ammortizzabili;
  • Le operazioni escluse dal campo di applicazione dell’iva perché non hanno uno dei tre pressupoosti di applicazione (presupposto oggettivo, soggettivo e territoriale) di cui all’art. 2 del DPR 633 del 1972;
  • I passaggi interni di beni;
  • Le operazioni disciplinate dall’art. 10 comma 27 quinquies del DPR 633 del 1972;
  • Le operazioni accessorie descritte nell’art. 10 comma da 1 a 9.

Il “core business lo fa il reddito prodotto da un ramo o da un’attività dell’impresa e non quello reclamizzato con pubblicità o altro mezzo di comunicazione.

Recente pronuncia della Suprema corte che ha precisato che “il calcolo della detraibilità sull’imposta va fatto tenendo conto del settore concretamente sviluppato.

Sugli acquisti infatti l’iva da detrarre è pari non al 100% ma al rapporto tra il totale delle vendite esente da quelle non esenti: si forma in tal modo il pro rata che da luogo ad una percentuale che, in sede di liquidazione dell’iva mensile potremmo applicare al totale dell’iva maturata sugli acquisti ottenendo così quella effettivamente detraibile (cfr art. 19, comma 5, e 19-bis, del Dpr 633/1972).

Spesso però la difficoltà risiede nell’individuazione della tipologia di operazioni che entrano nel pro rata e quelle che vanno escluse dal calcolo.

Ai fini del calcolo del pro rata di detrazione iva possiamo fornirvi supporto per identificare le voci da inserire al numeratore e al denominatore del rapporto di detraibilità ed indetraiblità

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