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Area Fiscale e Amministrativa - Gestione dell'impianto contabile aziendale
Mercoledì 07 Marzo 2012 08:19

Con la pubblicazione della direttiva 7 del gruppo Equitalia dello scorso 1° marzo 2012, sono stati fatti passi in avanti anche per quel che concerne il rilascio della rateizzazione ai soggetti diversi dalle persone fisiche, ovvero ditte individuali, società di persone e società di capitali.
La difficoltà principale incontrata da tali soggetti per ottenere la dilazione del debito consiste principalmente nel modo in cui viene valutata la temporanea difficoltà economica e finanziaria dell'impresa a far fronte ai propri debiti  a causa dell'applicazione di alcuni parametri quali l’Indice di Liquidità e l’Indice Alfa.
Per ottenere la rateazione è necessario che l'indice di liquidità abbia un valore inferiore ad 1 mentre l'indice Alfa abbia un valore superiore a 3. Ora mentre non è difficile trovare imprese con indice di liquidità inferiore ad 1 è piuttosto difficile trovare aziende con indice A maggiore di 3.
Con tale direttiva il gruppo Equitalia è intervenuto per facilitare l'accesso alla dilazione di tali soggetti specificando che a partire dal 1° marzo 2012 il codice Alfa non debba essere più considerato come elemento esclusivo per la concessione della rateazione, ma debba essere impiegato nella valutazione generale dell'azienda ed utilizzato come parametro per determinare il numero delle rate concedibili per la dilazione del debito.

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