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Il mutuo più alto della vendita porta all’accertamento di maggior reddito


Cass. 27 settembre 2024 n. 25854.La Cassazione accoglie il ricorso dell’Agenzia delle entrate (che deduce violazione degli artt. 39 e 41-bis del D.P.R. 29/09/1973 n. 600 e 54 D.P.R. 26/10/1972 n. 633), e cassa con rinvio la sentenza della CTR dell’Emilia - Romagna n. 3580/14/2016, ribadendo un principio di diritto già espresso (Cass. 18/02/2020, n. 4076, 09/06/2017, n. 14388, 28/02/2017, n. 5190):“In tema di accertamento induttivo del reddito d’impresa, l’accertamento di un maggior reddito derivante dalla cessione di beni immobili può essere fondato anche soltanto sull’esistenza di uno scostamento tra il minor prezzo indicato nell’atto di compravendita e l’importo del mutuo erogato all’acquirente, ciò non comportando alcuna violazione delle norme in materia di onere della prova”. Si trattava di cessioni immobiliari soggette ad IVA, tra società, non protette pertanto dall’ombrello del prezzo-valore, per cui la base imponibile è necessariamente costituita dalla rendita catastale, che vale solo per l’imposta di registro ove acquisti persona fisica. L’Agenzia accerta in tal caso il reddito percepito dalla società, e, a seguito di indagini bancarie, rileva prezzi inferiori all’importo dei mutui concessi agli acquirenti e alle perizie redatte per ottenerli. La Cassazione contesta inoltre, mi pare doverosamente, la tesi difensiva per cui sarebbe "dato di comune esperienza che vengano effettuate perizie che sovrastimano l’immobile per consentire la stipulazione di contratti di mutuo di maggior importo". Non si tratta infatti di "atto acquisito alle conoscenze della collettività con tale grado di certezza da apparire indubitabile ed incontestabile”.Per fortuna...
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