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RIMBORSI CHILOMETRICI AI PROFESSIONISTI: CONCORRONO AL REDDITO SE NON ANALITICAMENTE DOCUMENTATI


I rimborsi chilometrici ai professionisti concorrono al reddito imponibile se non documentati analiticamente: non basta, infatti, il calcolo per chilometri percorsi.Il chiarimento è contenuto nella Risposta n. 270 del 23 ottobre dell?"Agenzia delle Entrate, chiamata a d esprimersi in merito al trattamento fiscale dei rimborsi spese chilometriche percepiti dai lavoratori autonomi e addebitati ai clienti. Il caso esaminato dall'Amministrazione finanziaria riguardava un professionista che, nel 2025, aveva emesso una fattura con due voci distinte: il compenso per l?"attività di consulenza e il rimborso spese chilometriche, calcolato in base ai chilometri percorsi e a una tariffa concordata. L?"istante chiedeva se tale rimborso, pur privo di giustificativi di terzi (come scontrini o ricevute di carburante), potesse essere escluso dalla ritenuta d?"acconto e dal reddito imponibile ai sensi dell?"articolo 54, comma 2, lettera b), del TUIR. L?"Agenzia ha ricordato che, a partire dal periodo d?"imposta 2025, il nuovo articolo 54 del TUIR (modificato dal D.Lgs. n. 192/2024) prevede l?"irrilevanza ai fini reddituali dei rimborsi addebitati analiticamente al committente, ma solo se le spese sono effettivamente sostenute, separate in fattura e comprovate da idonea documentazione che ne dimostri l'esatta riferibilità all?"incarico svolto.Nel caso concreto, tuttavia, l?"Agenzia ha ritenuto che il rimborso chilometrico, pur calcolato su base oggettiva, non soddisfi i requisiti di analiticità richiesti dalla norma, non essendo supportato da giustificativi puntuali. Pertanto, tali somme devono concorrere alla formazione del reddito di lavoro autonomo e sono soggette a ritenuta d'acconto prevista, per i redditi di lavoro autonomo, dall'articolo 25, comma 1, del DPR 600/1973. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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