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Home Area Fiscale e Amministrativa Gestione dell'impianto contabile aziendale COMPENSAZIONE F24: CREDITO IVA E CODICE IDENTIFICATIVO "62"
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COMPENSAZIONE F24: CREDITO IVA E CODICE IDENTIFICATIVO "62" PDF Stampa E-mail
Area Fiscale e Amministrativa - Gestione dell'impianto contabile aziendale
Venerdì 04 Giugno 2010 02:03

La circolare del 3 giugno scorso la 29/E dell'Agenzia delle Entrate sempre in merito alla corretta utilizzazione del credito IVA ha cercato di fornire istruzioni anche all'impiego del codice identificativo "62" introdotto per permettere alle società controllanti di di utilizzare il credito IVA maturato e dichiarato nelle dichiarazioni annuali /trimestrali IVA delle società controllate. 
L'Agenzia appunto spiega  che tale codice deve essere utilizzato quando il  "Soggetto fruitore è diverso dal soggetto dichiarante" e quando  tale utilizzazione non può essere dedotta dalla dichiarazione dell'utilizzatore. 
Nel caso quindi di un gruppo di società, se il credito IVA maturato da una società controllata, viene utilizzato dalla società controllante, non  sarà necessario utilizzare nel modello F24 della società controllante il codice identificativo 62 in quanto il credito IVA utilizzato potrà essere desunto dal quadro VY della dichiarazione IVA della società controllante. 
Il codice identificativo "62" potrebbe invece essere utilizzato in caso di un'acquisizione societaria in corso d'anno, quando la società incorporata presenta un credito IVA che per ragioni tempistiche non è stato riportato nella dichiarazione annuale del gruppo incorporante. In questo caso se la società incorporante decidesse di utilizzare il credito IVA della società incorporata dovrà inserire nel modello F24 il codice identificativo "62" relativo a "Soggetto diverso dal fruitore del credito"

 

Commenti (12)
  • MARIA  - CREDITO IVA
    E' possibile utilizzare il credito iva di una sas per il pagamento delle imposte dovute dai soci della società stessa?
  • Consulente
    No, a meno che non venga fatta la cessione del credito
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In Evidenza

Tributario: risposte a quesiti, ricerche e pareristica, contenzioso.

 
Tributi locali: pratiche, calcoli e consulenza in materia di Ici, ed altre imposte locali.

 
Societario: costituzione di società (anche tramite un proprio notaio), consulenza legale (tramite proprio Avvocato) e fiscale.

 
Amministrativo: disbrigo di pratiche amministrative presso Ufficio delle Entrate, Camera di Commercio, Uffici Comunali, uffici vari.

 
Tutela dei marchi: Registrazione di marchi, consulenza legale (tramite proprio Avvocato) sulla protezione della proprietà intellettuale).

 
Consulenza del lavoro: Elaborazione buste paga, consulenza specifica su questioni del diritto del lavoro.

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