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'RETE-CONTRATTO' E REGIME FORFETTARIO: NESSUNA ESCLUSIONE PER I PROFESSIONISTI


Con la Risposta n. 24 del 9 febbraio l?"Agenzia delle Entrate ha chiarito che la partecipazione di un professionista in regime forfettario a una rete-contratto non integra la causa ostativa prevista dalla lettera d) del comma 57 dell?"articolo 1 della Legge n. 190/2014. Il professionista può quindi aderire a una rete pura tra professionisti, costituita nella forma della rete-contratto, e continuare a beneficiare del regime forfettario, purché siano rispettati tutti i requisiti di legge e non ricorra alcuna delle altre cause ostative previste dal medesimo comma 57. L?"Agenzia precisa inoltre che le reti-contratto tra professionisti non svolgono un?"attività economica autonoma: le operazioni restano infatti imputate direttamente ai singoli aderenti. Di conseguenza, tali reti non determinano quell?"effetto di “frazionamento dell?"attività d?"impresa o di lavoro autonomo” che impedirebbe l?"accesso o la permanenza nel regime agevolato.Diversamente, qualora l?"attività esercitata tramite la rete-contratto sia di fatto riconducibile a una società di fatto (ossia a un soggetto che svolge attività commerciale direttamente o indirettamente collegata a quella del professionista) si configurerebbe la causa ostativa. Ciò in quanto le società di fatto sono equiparate, ai fini fiscali, alle società in nome collettivo. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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