Studio Dorighelli
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STUDIO DORIGHELLI

Utilizzo dello studio in comune: obbligatorio il riparto delle spese anche per collaboratori e tirocinanti - caso ricorrente per commercialisti, avvocati, geometri etc.


Tutto ha origine da una sentenza della Cassazione Civile, sezione tributaria, che ha confermato il recupero in capo ad un avvocato di €. 31.355 di spese comuni dello studio legale, non ripartite tra i colleghi di studio (compresi giovani collaboratori tirocinanti titolari però di autonoma posizione fiscale) ma dedotte integralmente dal titolare dello studio. La mancata imputazione agli altri colleghi di studio viene considerata dalla Corte quale liberalità indiretta, pacificamente non deducibile. Non essendovi documentazione atta a provare i criteri da porre a base dell'imputazione agli altri colleghi di studio il recupero a tassazione è quindi rappresentato dalla totalità delle spese relative all'utilizzo delle strutture dello studio, dedotte in origine nella determinazione del reddito di lavoro autonomo del titolare dello studio stesso. A scongiurare il verificarsi dell'ipotesi di cui sopra abbiamo redatto un sunto sui contenuti della sentenza sopra citata, corredata dal contenuto di risoluzioni dell'Agenzia delle Entrate, un sunto sugli adempimenti (emissione di fattura, assoggettamento ad iva o meno di talune spese, criterio di imputazione in capo al titolare ed ai collaboratori etc. ), una bozza di contratto-accordo per la ripartizione delle spese (sulla falsariga di quello in essere relativamente al nostro studio) ed un foglio di calcolo per la determinazione delle quote spese da imputare a colleghi-collaboratori che utilizzano la struttura dello studio. Il documento può essere acquistato qui. Fonte: http://www.studiofranco.eu
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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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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.
  • 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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