In the present work, valuing the principle of inherence that governs the tax criteria specific to VAT and business income, it is argued that for the purposes of VAT payment and determination of business income, the cadastral category of a piece of real estate should not have more importance than the factual use of the same for the relevant business. Therefore, the VAT paid for the purchase or the renovation of it, even if the property is classified as for residential use, is deductible, as well as said expenses are to be considered deductible for income purposes, where the asset is used for the aforesaid business. Also in compliance with the principle of inherence, it is also argued that the tenant of the property who has faced renovation costs functional to the exercise of his business activity is entitled to deduct the relevant VAT and the expenses from his business income.
Nel presente lavoro, valorizzando il principio di inerenza che governa i criteri impositivi propri dell’IVA e del reddito d’impresa, viene argomentato che ai fini della liquidazione dell’IVA e della determinazione del reddito d’impresa non assume rilevanza la categoria catastale dell’immobile ma l’effettivo asservimento dello stesso allo svolgimento dell’attività imprenditoriale. Dunque è detraibile l’IVA assolta per le spese di acquisto o ristrutturazione dell’immobile classificato catastalmente ai fini abitativi, così come dette spese sono da considerarsi deducibili ai fini reddituali, se il cespite è impiegato nell’attività d’impresa. Sempre in ossequio al principio di inerenza viene, inoltre, qui sostenuto che il conduttore in locazione dell’immobile, che abbia affrontato spese di ristrutturazione funzionali all’esercizio della propria attività d’impresa, sia legittimato a detrarre la relativa IVA assolta e a dedurre dal reddito il costo della ristrutturazione.
Girelli, G. (2020). Considerazioni in materia di fiscalità immobiliare d’impresa. RIVISTA GIURIDICA DELL'EDILIZIA(2/2020), 75-85.
Considerazioni in materia di fiscalità immobiliare d’impresa
girelli
2020-01-01
Abstract
In the present work, valuing the principle of inherence that governs the tax criteria specific to VAT and business income, it is argued that for the purposes of VAT payment and determination of business income, the cadastral category of a piece of real estate should not have more importance than the factual use of the same for the relevant business. Therefore, the VAT paid for the purchase or the renovation of it, even if the property is classified as for residential use, is deductible, as well as said expenses are to be considered deductible for income purposes, where the asset is used for the aforesaid business. Also in compliance with the principle of inherence, it is also argued that the tenant of the property who has faced renovation costs functional to the exercise of his business activity is entitled to deduct the relevant VAT and the expenses from his business income.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.