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Home Area Fiscale e Amministrativa Gestione dell'impianto contabile aziendale TRATTAMENTO AI FINI IVA DELLA CESSIONE DI BENI DATI IN OMAGGIO ALLA CLIENTELA
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TRATTAMENTO AI FINI IVA DELLA CESSIONE DI BENI DATI IN OMAGGIO ALLA CLIENTELA PDF Stampa E-mail
Area Fiscale e Amministrativa - Gestione dell'impianto contabile aziendale
Mercoledì 23 Novembre 2011 17:31

Considerando il il trattamento fiscale delle spese per beni da dare in omaggio, sembra coerente e soprattutto utile andare a vedere come debba essere considerata ai fini IVA  la cessione di tali  beni acquistati a tale titolo.
In riferimento alla cessione dei beni in omaggio, l'art. 2 del D.P.R. 633/1972 stabilisce che la cessione di beni in omaggio, ovvero la cessione gratuita del bene costituisce un'operazione rilevante ai fini IVA. Questo significa che il bene dovrà essere esposto in fattura ed assoggettato ad IVA.
Tuttavia, bisogna distinguere 2 diversi casi:
- se il bene ceduto rientra nella sfera degli acquisti  relativi alla gestione caratteristica d'impresa per i quali l'IVA è stata totalmente detratta al 100% al momento dell'acquisto, nel momento in cui viene ceduto dovrà essere emessa fattura o autofattura con indicazione del bene assoggettato a rivalsa dell'imposta sul cessionario. Ovvero il cessionario pagherà l'IVA sull'omaggio ricevuto;
- se il bene non rientra tra le spese detraibili a titolo di spesa omaggio, il cedente potrà emettere fattura o autofattura considerando la cessione del bene FUORI CAMPO applicazione IVA e la cessione sarà totalmente gratuita per colui che riceve l'omaggio.

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