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CESSIONE DI IMMOBILE STRUMENTALE: L?"AGENZIA DELLE ENTRATE CHIARISCE L?"ESCLUSIONE DAL PRO-RATA IVA


Con Risposta n. 231 dell'8 settembre l'Agenzia delle Entrate si è espressa su un interpello presentato da un ente non lucrativo (Fondazione) che gestisce una casa di riposo, in esenzione Iva, e svolge anche attività di locazione immobiliare in regime di imponibilità Iva, riguardante la cessione di un immobile strumentale venduto nel 2024 con applicazione dell?"IVA e la sua rilevanza nel calcolo della percentuale di detrazione dell?"imposta, ai sensi dell?"articolo 19-bis, comma 2, del d.P.R. n. 633/1972. Poiché l?"immobile era stato riclassificato in bilancio come bene destinato alla vendita (e non più ammortizzabile) già dal 2022, la Fondazione riteneva che la relativa cessione avrebbe dovuto rientrare nel calcolo del pro-rata. Di diverso parere l'Agenzia delle Entrate, che ha escluso questa possibilità. La vendita di un bene strumentale, pur se riclassificato nell?"attivo circolante, rappresenta infatti un?"operazione straordinaria e occasionale, non riconducibile all?"attività ordinaria dell?"ente. Pertanto, la cessione non deve essere considerata nel calcolo della percentuale di detrazione IVA, in conformità all?"art. 19-bis, comma 2, del d.P.R. n. 633/1972. Fonte: https://www.agenziaentrate.gov.it
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