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Fisco, Confprofessioni: occorre uno shock sulle semplificazioni | Unione Geometri
Fisco, Confprofessioni: occorre uno shock sulle semplificazioni
La Confederazione italiana libere professioni in audizione in Commissione finanze della Camera: intervenire sull'abolizione dell'Irap e sull'accesso al piano Industria 4.0 per i professionisti
Quello che serve all’Italia è uno choc di semplificazioni. Il tallone di Achille del nostro Paese, sostiene la Banca Mondiale, è proprio nella complessità del sistema fiscale che ci vede fanalino di coda nella classifica dei paesi più competitivi, subito a ridosso del Lesotho e prima di Libano e Indonesia. Dunque, il teorema maggiori adempimenti = minore evasione è smentito dai numeri. Parte da qui, l’intervento di Confprofessioni in Commissione Finanze della Camera, dove sono in corso le audizioni sul Progetto di legge recante “Disposizioni per la semplificazione fiscale, il sostegno delle attività economiche e delle famiglie e il contrasto dell’evasione fiscale”.
Una proposta di legge che va nella giusta direzione, ma occorre più coraggio su alcuni interventi e maggiore attenzione su misure che sulla carta sembrano semplificazioni, ma nell’applicazione concreta si risolvono in nuovi adempimenti. È il caso, per esempio, dell’articolo 21 del provvedimento, che mira ad estendere ai liberi professionisti e lavoratori autonomi che optino per il regime di contabilità ordinaria il metodo della tassazione separata ad aliquota fissa del 24% dei proventi mantenuti a disposizione dell’attività economica e non prelevati come reddito personale, secondo quanto già previsto per le imprese. Sul piatto ci sono 500 milioni di euro che, secondo Confprofessioni, potrebbero essere allocati in maniera diversa e più aderente alle previsioni del Def e della legge di bilancio. Se infatti il Governo sembra orientato ad abolire l’Iri (l’imposta sui redditi imprenditoriali), appare contraddittorio introdurre un meccanismo in capo ai liberi professionisti che ricalca appunto l’Iri. Senza contare la mole di adempimenti che rischiano di diventare addirittura più gravosi e meno convenienti rispetto al beneficio fiscale previsto dall’imposta sul reddito professionale.
La misura prevista dal progetto di semplificazione in discussione in Commissione Finanze di Montecitorio potrebbe dunque essere sostituita da una serie di interventi nei confronti dei professionisti che possono essere più efficaci. Per esempio, sottolinea Confprofessioni, l’accesso al piano “Industria 4.0” per sostenere i processi di aggregazione, anche societaria, tra i professionisti, attraverso una detassazione delle Stp tra giovani professionisti nella fase di start-up; ed ampliare il novero delle spese per investimenti infrastrutturali da portare in deduzione.
Analogamente, sarebbe opportuno estendere ai professionisti le agevolazioni previste per le imprese per la promozione delle attività locali. Inoltre, è arrivato il momento di chiarire il regime Irap dei professionisti, un istituto che ha dato luogo a problemi e confusioni. Un provvedimento che alleggerirebbe non poco il carico fiscale in capo ai professionisti.
