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Home Area Fiscale e Amministrativa Gestione dell'impianto contabile aziendale RIVALUTAZIONE DEI BENI E LEGGE DI BILANCIO
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Area Fiscale e Amministrativa - Gestione dell'impianto contabile aziendale
Venerdì 28 Ottobre 2016 13:27

Nella legge di bilancio che si sta costituendo vi è presente la proroga della rivalutazione del valore di acquisto dei terreni e delle partecipazioni. La legge di bilancio sembra estendere la rivalutazione anche ai beni dell'impresa se rivalutati entro il 30 giugno 2017.
La rivalutazione in oggetto rappresenta ormai una consuetudine che viene riprorogata da anno in anno e, anche per quest'anno potranno essere oggetto di rivalutazione tutti i terreni (agricoli o edificabili) e le partecipazioni non quotate possetute alla darta dal 1° gennaio 2017. Ciò che è cambiato negli anni è l'aliquota sostitutiva da applicare al valore da rivalutare che è passata dal 2 al 4 fino a raggiungere l'8% che dovrà essere versata (almeno la prima rata) entro il 30 giugno 2017.
Oltre i terreni e le partecipazioni, potranno essere rivalutati  i beni d'impresa  posseduti da soggetti non Ias adopterpresenti in bilancio d'esercizio al 31 dicembre 2015 e assoggettati ad imposta sostitutiva pari al 10 per cento. Sui nuovi valori dei beni d'impresa dovranno essere calcolate le imposte sui redditi ed IRAP a partire dal terzo esercizio successivo a quello della rivalutazione, tramite l'applicazione di un’imposta sostitutiva del 12% per i beni non ammortizzabili e del 16% per quelli ammortizzabili.
La rivalutazione dei beni d'impresa non è soggetta a versamenti rateali, di conseguenza l'imposta sstitutiva andrà versata in un'unica soluzione entro il prossimo 30 giugno 2017.

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