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Pubblicato il 14 aprile 2016 alle 10.20

Studi medici convenzionati senza Irap. Lo svolgimento in forma associata dell’attività di medicina generale non è assimilabile alle associazioni senza personalità giuridica previste dall’articolo 5 del Tuir (per esempio studi associati di avvocati o commercialisti). E anche la presenza di spese sostenute per terzi collaboratori, quali una segretaria o un’infermiera, non è idonea a integrare il requisito dell’autonoma organizzazione richiesta dalla norma impositiva. È quanto affermano le sezioni unite della Cassazione nella sentenza n. 7291 di ieri, che interviene sul tema dell’assoggettabilità all’imposta regionale sulle attività produttive delle strutture di medicina di gruppo.

Il tema ha registrato nel corso degli anni un contrasto giurisprudenziale, anche a livello di legittimità. Negli ambulatori le spese comuni (affitto dei locali, manutenzione, retribuzione dell’infermiere e della segretaria) vengono suddivise pro quota per ciascun medico, mentre i costi inerenti il singolo dottore sono sostenute direttamente e per intero da quest’ultimo. Con la circolare n. 28/E del 2010 l’Agenzia delle entrate ha affermato che la disponibilità di uno studio attrezzato non può essere considerata indice di autonoma organizzazione, poiché le attrezzature detenute (in base ai parametri della convenzione con il Ssn) «rientrano nel minimo indispensabile per l’esercizio dell’attività».


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