{"id":49751,"date":"2018-03-26T06:00:10","date_gmt":"2018-03-26T04:00:10","guid":{"rendered":"http:\/\/smeupnew.it\/magazine\/blog\/modifiche-diritto-detrazione-iva\/"},"modified":"2018-03-26T06:00:10","modified_gmt":"2018-03-26T04:00:10","slug":"modifiche-diritto-detrazione-iva","status":"publish","type":"post","link":"https:\/\/www.smeup.com\/magazine\/blog\/modifiche-diritto-detrazione-iva\/","title":{"rendered":"Modifiche all\u2019esercizio del diritto di detrazione dell\u2019IVA"},"content":{"rendered":"<p>Con la modifica degli articoli 19 co.1 e 25 co.1 del DPR 633\/1972 sono state introdotte importanti novit\u00e0 sull\u2019esercizio del diritto di detrazione dell\u2019imposta sul valore aggiunto.<\/p>\n<p>Le modifiche ai due articoli prevedono l\u2019anticipazione del termine per esercitare la detrazione che deve avvenire entro la dichiarazione relativa all\u2019anno in cui la relativa operazione \u00e8 effettuata e la necessit\u00e0 di aver prioritariamente ricevuto e registrato la fattura d\u2019acquisto. La confusione introdotta dalle due modifiche ha reso necessario un intervento da parte dell\u2019Agenzia delle Entrate che con la circolare 01\/2018 del 17\/01\/2018 ha chiarito che il diritto alla detrazione deve essere esercitato con riguardo al periodo in cui ricorrono due requisiti:<\/p>\n<ul>\n<li>L\u2019operazione \u00e8 effettuata (requisito sostanziale)<\/li>\n<li>Il committente \u00e8 in possesso della fattura o di un documento equipollente (requisito formale)<\/li>\n<\/ul>\n<p>Pertanto il diritto alla detrazione potr\u00e0 essere esercitato al pi\u00f9 tardi entro la dichiarazione relativa all\u2019anno in cui si sono verificati entrambi i presupposti.<\/p>\n<p>Facciamo qualche esempio per capire le casistiche che si possono presentare e come si dovr\u00e0 procedere:<\/p>\n<ul>\n<li>Operazione effettuata nel 2018, fattura ricevuta e registrata nel 2018: nessun problema, l\u2019iva \u00e8 detraibile nel mese di registrazione della fattura<\/li>\n<li>Operazione effettuata nel 2018, fattura ricevuta e registrata nel 2019: l\u2019iva \u00e8 detraibile nel 2018<\/li>\n<li>Operazione effettuata nel 2018, fattura ricevuta nel 2018 ma registrata a gennaio 2019: l\u2019iva sar\u00e0 detraibile con la dichiarazione iva 2018. Quindi la registrazione datata 2019 non confluir\u00e0 nelle normali liquidazioni del 2019 ma verr\u00e0 riepilogata su un sezionale iva specifico e detratta solo in fase di dichiarazione annuale<\/li>\n<li>Operazione effettuata nel 2018, fattura ricevuta nel 2018 ma registrata a maggio 2019: in questo caso l\u2019iva \u00e8 indetraibile (se non tramite dichiarazione IVA integrativa)<\/li>\n<\/ul>\n<p>Si ricorda che l\u2019Ade non si \u00e8 ancora espressa relativamente agli acquisti esteri (CEE ed Extracee) accompagnati o meno da bolletta doganale. Per queste casistiche si \u00e8 ancora in attesa di un chiarimento.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con la modifica degli articoli 19 co.1 e 25 co.1  &#8230;<\/p>\n","protected":false},"author":1,"featured_media":49752,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[4552],"class_list":["post-49751","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-da-smeup","tag-modifiche-allesercizio-del-diritto-di-detrazione-delliva"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modifiche all\u2019esercizio del diritto di detrazione dell\u2019IVA - Magazine<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.smeup.com\/magazine\/blog\/modifiche-diritto-detrazione-iva\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modifiche all\u2019esercizio del diritto di detrazione dell\u2019IVA - 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