L’ISEE (Indicatore Situazione Economica Equivalente) è l’indicatore che valuta e mette a confronto la situazione economica dei nuclei familiari che intendono richiedere una prestazione sociale agevolata. L’accesso a queste prestazioni è legato al possesso di determinati requisiti. L’ISEE è calcolato sulla base dei dati forniti dal contribuente nella Dichiarazione Sostitutiva Unica (DSU), restando valido fino al 31 dicembre dello stesso anno in cui è stata presentata la DSU.
I contribuenti che detengono Criptovalute, hanno l’obbligo di DICHIARARE le medesime all’interno della DSU?
La risposta è NO.
Nel contesto normativo attuale italiano, non vige alcuna norma esplicita che impone l’obbligo per i contribuenti sopra citati, di inserire i valori delle proprie Crypto all’interno della DSU ai fini ISEE.
Analizziamo nel dettaglio, il perchè questo accade:
Consultando le Istruzioni per la Compilazione della Dichiarazione Sostitutiva Unica (Dpcm 159/2013), vediamo che la parte che ci interessa è la Parte 2 Modulo FC.1 – Quadro FC2 “Patrimonio Mobiliare” (foto sotto)
“Il patrimonio mobiliare è composto dalle voci di seguito indicate, anche detenute all’estero, possedute alla data del 31 dicembre del secondo anno precedente a quello di presentazione della DSU, fatto salvo quanto diversamente disposto.
Con riferimento a singole componenti:
- a) depositi e conti correnti bancari e postali
- b) titoli di Stato ed equiparati, obbligazioni, certificati di deposito e credito, buoni fruttiferi ed assimilati
- c) azioni o quote di organismi di investimento collettivo di risparmio (O.I.C.R.) italiani o esteri
- d) partecipazioni azionarie in società italiane ed estere quotate in mercati regolamentati
- e) partecipazioni azionarie in società non quotate in mercati regolamentati e partecipazioni in società non azionarie
- f) masse patrimoniali, costituite da somme di denaro o beni non relativi all’impresa, affidate in gestione ad un soggetto abilitato ai sensi del decreto legislativo 23 luglio 1996, n. 415 (società fiduciarie)
- g) altri strumenti e rapporti finanziari, nonché contratti di assicurazione a capitalizzazione o mista sulla vita e di capitalizzazione
- h) il valore del patrimonio netto per le imprese individuali in contabilità ordinaria, ovvero il valore delle rimanenze finali e del costo dei beni ammortizzabili per le imprese individuali in contabilità semplificata
Come possiamo notare, l’Art. 5 (D.P.C.M. 5 dicembre 2013, n. 159) sopra richiamato dalla Guida che l’INPS ci fornisce, nulla ci dice in merito ad una eventuale voce riconducibile direttamente alle Criptovalute.
L’elencazione delle voci patrimoniali mobiliari, enumera in maniera esaustiva una lista puntuale di tutte quelle patrimonialità che ai fini DSU sono rilevanti. Il legislatore, ha consapevolmente omesso l’inserimento delle Criptovalute/NFT all’interno di questa elencazione, almeno per il momento.
Non escludiamo infatti, che una revisione della legge citata, datata 5 dicembre 2013, possa in futuro includere specificatamente valori detenuti in Criptovalute tra il Patrimonio Mobiliare da inserire in Dichiarazione.
Al momento, in mancanza, l’elencazione appare definitivamente chiara.
Limpida a tal punto, da impedire qualsivoglia interpretazione estensiva o analogica, che possa far emergere la necessità di dichiarare le Crypto in Dichiarazione Sostitutiva Unica ai fini ISEE.
In attesa di eventuali aggiornamenti della normativa da parte del Legislatore, segnaliamo una possibile discrepanza tra DSU e DICHIARAZIONE REDDITI che potrebbe far emergere richieste di chiarimenti in sede di accertamento dall’Agenzia delle Entrate.
Infatti, al momento della compilazione della Dichiarazione dei Redditi, nel quadro RW, alla casella n.3 (Codice Individuazione Bene) inserendo il n.14 (Altre Attività Estere di Natura Finanziaria), dichiariamo un Investimento Mobiliare, che invece poi in DSU non viene inserito. Un primo controllo incrociato informatizzato, potrebbe evidenziare un’incongruenza, con relativo bisogno di chiarimento da parte del Contribuente.
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