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Pubblicato il 11 novembre 2016 alle 09.45

Incassare più della soglia massima prevista di legge non fa uscire automaticamente dal regime forfetario. Dal 2017 le partite Iva che percepiscono ricavi superiori al tetto, variabile dai 30 mila ai 50 mila euro annui a seconda del tipo di attività esercitata, potranno mantenere il meccanismo sostitutivo pagando una differenza: in particolare, sarà dovuta un’imposta del 27% sulla quota eccedente il limite, mentre sulla parte ordinaria resterà applicabile il prelievo secco del 15%. La possibilità di «sforamento» potrà essere invocata per due volte, anche in anni non consecutivi: alla terza, il contribuente transiterà nel regime ordinario. È quanto prevede uno degli emendamenti al decreto fiscale (dl n. 193/2016) approvati dalle commissioni riunite bilancio e finanze della camera che lunedì andrà al voto di fiducia dell’assemblea. «Abbiamo voluto ampliare la platea di imprenditori e professionisti che hanno diritto ai minimi e ai pagamenti forfettari», osserva Paolo Tancredi (Ap), «un tema molto sentito dalle associazioni di categoria».


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