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Area Fiscale e Amministrativa - Amministrazione, Organizzazione e Controllo
Venerdì 22 Ottobre 2010 16:04

Uno degli elementi dai quali può scattare l'accertamento sintetico basato sul  “redditometro” è quello derivante dall'acquisto di un immobile. Di contrario una delle prove che il contribuente può portare per evitare l'accertamento sintentico è quello di dimostrare di aver otttenuto un prestito da familiari per acquistare il bene in questione. Ma affinché ciò sia considerato come prova dall'Amministrazione Finanziaria è necessario che il prestito sia di poco antecedente se non addrittura contemporaneo alla data d'acquisto dell'immobile.
Partendo da tale principio, la Corte di Cassazione ha rigettato il ricorso del contribuente che per evitare l'accertamento sintetico aveva preposto il ricorso  sostenendo come prova che il pagamento dell'immobile era stato finanziato dagli introiti derivanti dalla cessione dell'azienda familiare avvenuta tuttavia dopo svariati mesi alla data d'acquisto.
La Corte di Cassazione non ha ritenuto convincente tale prova proprio per l'eccessivo tempo intercorso tra la data d'acquisto dell'immobile e la cessione dell'azienda familiare (avvenuta dopo 14 mesi).
La sentenza emessa dalla Corte di Cassazione permette di consigliare ai contribuenti in procinto di eventuali acquisti di immobili, di conservare tutta la documentazione necessaria a comprovare che l'acquisto dell'immobile sia stato eseguito sulla base dei risparmi accumulati in precedenza, prestiti ottenuti da familiari  e soprattutto si consiglia di far transitare ogni movimento di natura finanziaria riguardante la compravendita dell'immobile su conti correnti bancari e/o postali. 

 

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