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Guida completa sulla ritenuta acconto

tasse

Nell’articolo che vi proproniamo oggi tratteremo un argomento che spesso viene chiamato in causa quando si parla di fisco e tasse, la ritenuta acconto.
Seppur se ne parla da anni ormai, essa resta ancora un argomento “tabù” per molti in quanto la sua applicazione non è molto chiara per tutti. Proprio per questo motivo già tempo fa il nostro magazine aveva provato a chiarire quando applicare la ritenuta d’acconto, ma quella che potrete leggere oggi è una vera e propria guida completa sulla ritenuta acconto, nella speranza che essa sia esaustiva e che chiarisca ogni eventuale dubbio in merito.

Ritenuta acconto: definizione e campi di interesse

La ritenuta d’acconto è un metodo a volte scelto dal legislatore per assicurare il versamento delle tasse, che accolla l’onere di anticipare una parte della tassazione al cliente del contribuente.
È una trattenuta sul compenso assoggettato a tassazione, denominato ‘sostituto d’imposta’, corrisposto da un soggetto nei confronti di un altro soggetto, detto ‘percipiente’.
Di norma viene applicata dal sostituto d’imposta alle fatture di acquisto di servizi e di prestazioni di lavoro autonomo e dipendente.

Le tipologie di compensi soggetti a ritenuta d’acconto sono le seguenti:

  • redditi da lavoro autonomo;
  • redditi da lavoro dipendente;
  • redditi da capitale;
  • altri redditi soggetti a ritenuta d’acconto;


Solitamente la ritenuta d’acconto è una trattenuta che il libero professionista riconosce allo Stato, quando effettua una prestazione lavorativa.
Il lavoratore autonomo, infatti, emette la ricevuta con ritenuta d’acconto al suo committente, decurtando dal suo onorario il 20% corrispondente alla ritenuta d’acconto.
L’emissione della ricevuta con ritenuta d’acconto rispetto alla più tradizionale fattura ha dei limiti di presentazione precisi che influiscono nel calcolo ritenuta d’acconto finale:

  • si tratta di prestazioni occasionali;
  • l’importo massimo lordo delle ricevute, non deve superare i 5000 euro annui;
  • il lavoro deve essere svolto in un arco temporale massimo di 30 giorni all’anno (per questo ‘occasionale’);


È cosi versata dal cliente a cui è presentata entro il giorno 16 del mese successivo, tramite F24 e con il codice tributo 1040.
Il totale degli importi versato tramite ritenuta d’acconto durante l’anno, andrà a decurtare la cifra complessiva delle imposte che il libero professionista dovrà versare per quell’anno solare; proprio perchè già versate in parte dai clienti.
Per sapere di più sulla fattura con ritenuta d’acconto, leggi questo nostro vecchio articolo.

La ritenuta d’acconto non si applica solo sui redditi da lavoro autonomo, ma grava anche sui redditi da lavoro dipendente.
In questo caso è considerata come una trattenuta che va a pesare su alcune tipologie di retribuzioni percepite dai lavoratori di tipo dipendente e da lavoratori a questi similari.
Infine, esistono le ritenute applicate ai prodotti di tipo finanziario, ad esempio sui redditi di capitale e sulle rendite finanziarie che presentano un’aliquota pari al 26% nella maggioranza dei casi.

euro

Ritenuta acconto: redditi sottoposti ad essa ed aliquote

Sono soggetti a ritenuta d’acconto i compensi:

  • per prestazioni di lavoro autonomo e occasionale, anche sotto forma di partecipazione agli utili;
  • per prestazioni rese a terzi o nel loro interesse;
  • per l’assunzione di obblighi di fare, non fare o permettere;
  • quelli sugli utili provenienti da contratti di associazione in partecipazione, quando l’apporto dell’associato è composto esclusivamente dalla prestazione lavorativa;
  • quelli sugli utili per promotori e soci fondatori di S.p.a., in accomandita per azioni e a responsabilità limitata;
  • quelli sui redditi relativi alla cessione di diritti d’autore da parte dello stesso autore;
  • quelli sui diritti per opere d’ingegno, ceduti da persone fisiche non imprenditori o professionisti che le hanno acquistate;


Non sono invece sottoposti a ritenuta:

  • i compensi dal valore inferiore di 25,82 euro, corrisposti da enti pubblici o privati, che non hanno come oggetto esclusivo o principale l’esercizio di attività commerciali, per prestazioni di lavoro autonomo occasionale;


Come abbiamo accennato, le aliquote considerate sono del 20% o del 30%.
In particolare, l’aliquota al 30% si applica ai compensi per non residenti per l’uso economico di opere dell’ingegno, invenzioni industriali, brevetti e similari. Se suddetti compensi sono versati a organizzazioni stabili in Italia di soggetti non residenti, viene applicata la ritenuta del 20% a titolo di acconto.

La base imponibile della ritenuta d’acconto

Rientrano nella base imponibile:

  • compensi professionali;
  • rimborsi a piè di lista (effettivamente sostenute) per le spese di viaggio, vitto e alloggio;
  • spese documentate anticipate dal professionista e rimborsate dal committente;


Non concorrono alla base imponibile:

  • contributi previdenziali previsti dalla legge a carico del soggetto che li corrisponde;
  • eventuale addebito in via di rivalsa del contributo per la cassa nazionale dell’ordine professionale;
  • compensi ricevuti a titolo di rimborso spese anticipate, in nome e per conto del cliente, a patto che non rappresentino spese inerenti alla produzione del reddito di lavoro autonomo e che siano analiticamente documentate;



tax

Come funziona la ritenuta d’acconto per prestazione occasionale

In sostanza, con questo strumento il datore di lavoro effettua un pagamento come se stesse collaborando con un professionista con partita IVA.
È fondamentale che si configuri la situazione secondo la quale il rapporto di lavoro sia occasionale e che il collaboratore, ovvero colui che svolge il lavoro, non è obbligato ad avere una partita IVA (dunque deve avere un guadagno annuo inferiore a 5.000 €).

Il collaboratore deve emettere una ricevuta, che il committente deve pagare.
A volte si potrebbe configurare la situazione opposta, ovvero quando è il committente che emette a sé stesso una fattura come se fosse il collaboratore, ma questo capita solo perché quest’ultimo non sa come emettere ricevuta in maniera pratica.
La ricevuta deve contenere, oltre alla data, anche i dati di ambo le parti, la descrizione dell’attività lavorativa che è stata prestata, l’importo lordo e quello netto, ovvero diminuito del 20%.

Pertanto:

  • Il committente, ovvero il ‘datore di lavoro’, paga effettivamente la somma lorda;
  • Il collaboratore incassa la somma netta;
  • La rimanente parte, ovvero il 20% del lordo, viene versato dal committente come tasse;


Al momento della dichiarazione dei redditi, l’anno successivo, lo stato potrà restituire al collaboratore una parte della somma pagata, tutta la somma pagata (se l’importo del 20% non era in realtà dovuto), chiedere un conguaglio se è stato versato meno del dovuto.

In conclusione ribadiamo la nostra speranza che con questa guida completa sulla ritenuta di acconto avremmo risolto tanti dei vostri dubbi a riguardo e vi rimandiamo al prossimo numero del nostro magazine.

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