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CAPARRA CONFIRMATORIA E IVA: QUANDO SCATTA L?"IMPOSTA SECONDO LA CASSAZIONE


Confermato un orientamento particolarmente rilevante per operatori immobiliari, società e professionisti chiamati a valutare correttamente la qualificazione fiscale delle somme versate nei preliminari di vendita. Con l?"Ordinanza n. 7868 del 31 marzo 2026, la Corte di Cassazione torna a pronunciarsi sul trattamento Iva delle somme versate nell?"ambito di contratti preliminari di compravendita immobiliare, chiarendo quando la caparra confirmatoria possa assumere rilevanza ai fini dell?"imposta. Nel caso esaminato, l?"Agenzia delle Entrate aveva contestato a una Srl l?"omessa fatturazione e registrazione di operazioni imponibili, ritenendo che gli importi incassati nell?"ambito di una cessione immobiliare costituissero, di fatto, acconti sul prezzo soggetti a Iva. La Suprema Corte ha affermato che il versamento qualificato contrattualmente come “caparra” può determinare l?"immediata esigibilità dell?"Iva quando, al momento del pagamento, la futura cessione non risulti incerta e la somma possa essere imputata al corrispettivo finale della vendita. Diversamente, l?"imposta non è dovuta se, in base agli accordi tra le parti, l?"importo deve essere restituito una volta eseguito il contratto e non può essere computato nel prezzo complessivo. Secondo i giudici, occorre quindi verificare la funzione concreta della caparra confirmatoria nell?"equilibrio del rapporto contrattuale: se essa opera anche come anticipo del prezzo, oltre che come garanzia del recesso ai sensi dell?"art. 1385 c.c., la somma assume natura corrispettiva e deve essere assoggettata a Iva. Fonte: https://www.cortedicassazione.it
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Corso Bettini, 58
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:

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