Imposta unica sulla casa, chiarire a che cosa si punta
Autore | Corrado Sforza Fogliani |
Pagine | 453 |
Page 453
Un’imposta unica sulla casa, sostitutiva di tutti i tributi che attualmente gravano sugli immobili. È quanto sta tuttora studiando il Governo – dopo le prime anticipazioni – in sede di attuazione della legge delega sul federalismo fiscale.
Qualsiasi sforzo di semplificazione in materia fiscale deve senz’altro essere apprezzato, soprattutto se esso si concentra su un settore – come quello delle tasse sulla casa – che soffre da anni, non solo di un livello di tassazione che ha superato ogni livello di sopportazione (nel 2008 - secondo dati del Ministero dell’economia – le imposte sulla casa hanno garantito allo Stato e agli Enti locali un gettito di oltre 43 miliardi di euro), ma anche di una complessità e di una farraginosità che non hanno eguali.
All’apprezzamento per lo sforzo di semplificazione del Governo, tuttavia, non può che affiancarsi – da parte della Confedilizia – la richiesta di spiegare meglio i termini della proposta.
Occorre anzitutto comprendere con esattezza in che modo tributi così eterogenei come quelli attualmente gravanti sugli immobili – fondati sul patrimonio (l’Ici), sul reddito (l’Irpef, l’Ires), sui trasferimenti (l’Iva, l’imposta di registro, le imposte ipotecarie e catastali), sui servizi (la Tarsu e la Tia, il tributo per l’ambiente, ai quali si aggiungono i contributi ai Consorzi di bonifica) – possano essere accorpati in un’unica forma di imposizione. Così come è necessario stabilire in modo inequivoco che i Comuni debbano attenersi ad uno stretto criterio prefissato di correlazione tra servizi e benefici recati agli immobili.
Il Ministro Calderoli ha dichiarato ieri: “Non metto una nuova tassa finché non ne ho levate altre cento”. Si tratta di una affermazione alla quale applaudiamo. Auspichiamo però che Governo e Commissione tecnica per il federalismo chiariscano meglio la proposta allo studio, che interferisce anche con problemi di trasparenza catastale e in particolare di accertamento e...
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