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CESSIONI DI INTEGRATORI ALIMENTARI: IVA AGEVOLATA DA VALUTARE CASO PER CASO


Con Risposta n. 305 del 5 dicembre l'Agenzia delle Entrate si è espressa in merito al corretto trattamento Iva delle cessioni di un integratore alimentare, chiarendo che, come specificato in diversi documenti di prassi, i cosiddetti "integratori alimentari" non sono di per sé prodotti che beneficiano dell'aliquota Iva ridotta, in quanto non espressamente previsti in alcuna delle Parti della Tabella A, allegata al Decreto IVA. Pertanto, l'eventuale applicazione agli stessi di un'aliquota Iva ridotta è riconosciuta caso per caso, sulla base del parere tecnico reso da ADM a seguito dell'analisi della composizione del singolo prodotto.Per prassi consolidata, chiariscono ancora le Entrate, agli integratori alimentari si applica l'aliquota IVA del 10% quando riconducibili al numero 80) della Tabella A, Parte III, allegata al Decreto IVA, sulla base del parere di accertamento reso da ADM. Il Contribuente ha quindi allegato all'istanza il parere di accertamento tecnico dell'ADM, che ritiene "Sulla base di quanto dichiarato e dell'istruttoria svolta, ... che il prodotto in oggetto possa essere classificato, nel rispetto delle Regole Generali per l'Interpretazione della Nomenclatura Combinata (in particolare Regole 1 e 6), nell'ambito della voce 2106 della Tariffa ed in particolare al Codice NC 2106 90: "preparazioni alimentari non nominate né comprese altrove: ­altre". L'Agenzia Entrate, preso atto della classificazione nella voce 2106 effettuata da ADM, ritiene dunque che le cessioni dell'integratore alimentare siano soggette all'aliquota Iva del 10%. Fonte: https://www.agenziaentrate.gov.it
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38068 Rovereto (TN)
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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.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • 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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