Il peso del fisco. Questa finanziaria penalizza la casa
Autore | Roberto Margiotta |
Pagine | 320 |
Le società immobiliari, siano esse di dimensioni notevoli che di consistenza e gestione che potremmo definire «familiare», sono tra i protagonisti del mercato immobiliare, dal segmento che riguarda la costruzione a quello che riguarda l'investimento in case da gestire. È ormai risaputo che per il mercato immobiliare è iniziata una fase difficile che genera preoccupazione per la nostra economia generale, nella quale il comparto dell'edilizia ha un notevolissimo peso, oltre ad avere ovvie ricadute sulle entrate dell'Erario. La Finanziaria 2008 va invece nel senso contrario e contiene nuove pesanti limitazioni alla detraibilità fiscale di alcuni costi di esercizio per le Società di capitali (spa e srl) che, in sostanza, si tradurranno in un aggravio della tassazione.
Mi riferisco in particolare al nuovo «tetto» del 30% commisurato al risultato operativo lordo, previsto per la detrazione degli oneri finanziari. Per le Immobiliari, questa penalizzazione si aggiunge all'indetraibilità dell'Iva sugli acquisti, nel caso di ricavi «esenti», già introdotta lo scorso anno. Nel caso di imprese di investimento e gestione immobiliare, queste limitazioni assumono una particolare rilevanza negativa (considerando che queste sono l'asse portante del mercato della locazione e sono anche le uniche che in questa fase potrebbero innescare un effetto calmieratore nel mercato degli affitti). Con il 2008 non potranno infatti più portare in detrazione la parte degli interessi passivi eccedente il 30% del reddito operativo lordo. Le società di investimento immobiliare, per sostenere i loro programmi di...
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