Attraverso il “Ravvedimento Operoso” (art. 13 del Dlgs n. 472 del 1997) è possibile regolarizzare omissioni di versamenti d’imposta o più generiche irregolarità fiscali, beneficiando di una notevole riduzione delle sanzioni.
-Il ravvedimento è consentito a tutti i contribuenti.
Esso è inibito solo dalla notifica degli atti di liquidazione e di accertamento (comprese le comunicazioni da controllo automatizzato e formale delle dichiarazioni).
La regolarizzazione avviene eseguendo spontaneamente il pagamento:
➡️dell’imposta dovuta
➡️degli interessi, calcolati al tasso legale annuo dal giorno in cui il versamento avrebbe dovuto essere effettuato a quello in cui viene effettivamente eseguito
➡️della sanzione in misura ridotta.
Per i detentori di Criptovalute, che intendono usufruire di questo strumento, vediamo come funziona e a cosa bisogna far attenzione.
–Mancata Compilazione Quadro RW in DICHIARAZIONE REDDITI–
Se entro il 30/11 di ciascun anno, non avete compilato correttamente il QUADRO RW con i valori delle vostre Crypto in Dichiarazione Redditi, potrete sfruttare il Ravvedimento Operoso per sanare la vostra posizione entro il 28/02 dell’anno successivo (90 giorni)
È possibile sanare con:
➡️RAVVEDIMENTO OPEROSO= intervento spontaneo del contribuente con cui versa quanto dovuto, applicando solo lievi sanzioni aggiuntive (in foto la tabella degli importi delle sanzioni relative)
➡️Pagherete una:
Sanzione di soli 28,70€, grazie al Ravvedimento operoso, anziché 258€ ordinari.
METODO:
➡️Entro 28/02: Trasmettere D.Redditi corretta e pagare 28,70€ (sanzione ridotta).
➡️Se regolarizzate oltre 28/02: Trasmettere D.Redditi corretta ma con sanzioni maggiori (dal 3% al 15% del valore delle Crypto Non Dichiarate).
Col Ravv.Operoso avrete infatti, una forte riduzione delle sanzioni, come elencate nella tabella in basso.
–Mancata Compilazione Quadro RT Plusvalenze in D.Redditi–
Se abbiamo omesso di dichiarare delle Plusvalenze, abbiamo effettuato una DICHIARAZIONE INFEDELE, e come tale essa sarà sanzionabile da parte del Fisco.
Cosa fare allora?
METODO:
➡️Entro 28/02:
1)Rettifica Dichiarazione dei Redditi inserendo in essa i valori corretti.
Ricordiamo che per Dichiarazioni tardive o integrative si utilizza il Modello F24 con codice tributo specifico 8911.
Il codice va inserito nel Modello, nella “prima colonna della sezione Erario”.
-La seconda colonna dovrà rimanere vuota.
-Nella terza si inserisce l’anno di riferimento (anno di imposta per cui si sta procedendo)
2) Pagamento sanzioni:
–28€ (anziché 250€ perchè sfruttato il ravv. operoso)
–Sanzione del 30% per IMPOSTE TARDIVAMENTE VERSATE (riducibili a 1/8 con ravv.operoso, come indicato in tabella)
3) versare l’IMPOSTA 26% sulle Plusvalenze realizzate
4) INTERESSI LEGALI (1.25% dal 01/01)
SEGUICI SU TWITTER (@cryptolegaltec) e Ascolta i nostri PODCAST su SPOTIFY (Crypto Diritto e Fisco) per restare sempre aggiornato e supportarci!
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