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ESENZIONE IVA E FORMAZIONE: L?"AGENZIA ENTRATE CHIARISCE I LIMITI PER I FINANZIAMENTI 'RESTO AL SUD'


L?"Agenzia delle Entrate chiarisce che i corsi di lingua finanziati nell?"ambito del programma “Resto al Sud” non possono beneficiare dell?"esenzione IVA prevista per le attività didattiche riconosciute da enti pubblici. Con Risposta n. 287 del 6 novembre l'Agenzia delle Entrate ha affrontato il caso di un imprenditore titolare di una scuola di lingue, che aveva ottenuto un finanziamento nell?"ambito della misura “Resto al Sud”. Il contribuente chiedeva se tale finanziamento potesse essere considerato un “riconoscimento per atto concludente” idoneo a soddisfare il requisito del riconoscimento da parte di un ente pubblico, ai fini dell?"esenzione Iva prevista dall?"articolo 10, primo comma, n. 20), del DPR 633/1972 per le attività didattiche. L'Agenzia ha chiarito che la misura “Resto al Sud” ha finalità imprenditoriali e non educative: finanzia l?"avvio di nuove attività economiche, ma non costituisce una valutazione né un?"approvazione del contenuto didattico o formativo dei corsi.Dunque, il finanziamento non può essere considerato un riconoscimento idoneo a soddisfare il requisito soggettivo richiesto per l?"esenzione Iva. L?"esenzione resta applicabile unicamente ai corsi specificamente approvati e finanziati da enti pubblici per finalità educative, non alle attività imprenditoriali generiche. Fonte: https://www.agenziaentrate.gov.it
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