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DERIVATI ENERGETICI NON DI COPERTURA: DEDUCIBILI AI FINI IRES LE SVALUTAZIONI SE INERENTI ALL?"ATTIVITà D?"IMPRESA


L?"Agenzia delle Entrate, con la Risposta a interpello n. 122 del 15 giugno, ha fornito indicazioni sulla deducibilità ai fini IRES dei componenti negativi derivanti dalla valutazione al "fair value" di strumenti finanziari derivati non di copertura. L?"istanza riguardava una società attiva nella produzione e commercializzazione di energia che aveva effettuato operazioni in derivati di tipo speculativo (futures e commodity swap) collegati a energia elettrica, gas, CO2 e altre commodities energetiche, rilevando a bilancio una variazione negativa di fair value. La società chiedeva se tali componenti negativi potessero essere considerati deducibili e inerenti all?"attività esercitata. La risposta delle Entrate Secondo l?"Agenzia, la verifica dell?"inerenza va effettuata caso per caso, considerando il collegamento concreto tra i derivati e l?"attività esercitata, anche quando non si è in presenza di una copertura contabile formale. Nel caso esaminato, le operazioni sono state considerate coerenti con il business energetico dell?"impresa e funzionali anche alla gestione della volatilità dei prezzi e al presidio dei mercati di riferimento. Di conseguenza, i componenti negativi derivanti dalla valutazione dei derivati non di copertura, correttamente contabilizzati, sono stati ritenuti inerenti all'attività ordinaria dell'impresa, e quindi deducibili ai fini IRES ai sensi dell?"articolo 112 del TUIR. Fonte: https://www.agenziaentrate.gov.it
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