IL SISTEMA DELLA RITENUTA D'ACCONTO
Tempo di lettura: 4 minuti

In questo articolo verranno descritti gli aspetti generali sul meccanismo della ritenuta d’acconto, le modalità di sostituzione tributaria che si possono manifestare con esso, alcune situazioni più comuni di redditi soggetti a questo sistema, le relative aliquote e la base imponibile, la modalità di versamento ed un esempio di dichiarazione della ritenuta d’acconto estraibile dal gestionale SAP, come ulteriore operazione al cui interno è possibile effettuare, in relazione a tale tipologia di fatto di gestione che può interessare una realtà produttiva ed i suoi soggetti fornitori di determinate prestazioni di servizi.

Ritenuta d’acconto: aspetti generali

La ritenuta d’acconto è una trattenuta che viene operata dal datore di lavoro nei confronti di un collaboratore o fornitore e rappresenta un anticipo sulle imposte di quest’ultimo. Di fatto, con questo meccanismo, una parte del compenso non viene pagata al soggetto che ha fornito la sua prestazione professionale, ma direttamente all’Erario come acconto sull’IRPEF da pagare in relazione a quel reddito da parte dello stesso professionista. Il vantaggio di questo sistema per l’Amministrazione Finanziaria è la garanzia di una sicura ed integrale riscossione delle imposte, evitando così possibili fattispecie di evasione fiscale, grazie all’anticipo del momento in cui il soggetto passivo subisce il prelievo fiscale (a titolo di acconto o di imposta definitiva).

Modalità di sostituzione tributaria che si possono manifestare con il meccanismo della ritenuta d’acconto

È possibile affermare, quindi, che la ritenuta d’acconto è lo strumento per mezzo del quale può avvenire la sostituzione tributaria. Essa può essere di due modi:

– sostituzione d’acconto, ovvero quando il sostituto è obbligato ad effettuare una ritenuta d’acconto sui redditi che eroga al sostituito. In questa fattispecie il versamento effettuato dal soggetto non estingue l’attuazione del tributo, ma costituisce un acconto sull’imposta totale da versare;

– sostituzione d’imposta in senso proprio, ovvero quando il sostituto è chiamato a versare totalmente l’imposta complessivamente dovuta dal sostituto.

Situazioni più comuni di redditi soggetti alla ritenuta d’acconto, le relative aliquote e basi imponibili

Nella seguente tabella sono elencate alcune delle situazioni più comuni delle tipologie di reddito soggette a ritenuta d’acconto, le relative aliquote e la base imponibile sulle cui prestazioni essa si applica.

Reddito su cui si applicaAliquota della ritenuta d’accontoBase imponibile
Lavoro autonomo e occasionale20%100%
Compensi amministratori di condominio20%100%
IRPEF4%100%
Compensi per servizi resi a condomini da società di capitali ed enti soggetti ad IRES4%100%
Redditi derivanti dall’utilizzazione delle opere dell’ingegno, di brevetti industriali e di processi, formule, ecc.30%75%
Redditi per cessione dei diritti d’autore da parte dello stesso autore con età inferiore a 35 anni20%60%
Redditi per cessione dei diritti d’autore da parte dello stesso autore con età superiore a 35 anni20%75%

Modalità di versamento

Il sostituto d’imposta (datore di lavoro) deve versare la ritenuta d’acconto entro il giorno 16 del mese successivo al pagamento attraverso il Modello F24, scaricabile anche dal sito dell’Agenzia delle Entrate (www.agenziaentrate.gov.it), cliccando su F24 che si trova nella sezione di tale sito denominata Servizi, poi sul comando Modello e Istruzioni che si trova nella sezione dedicata alle Informazioni. Laddove il termine menzionato dovesse coincidere con un sabato o con un giorno festivo, esso slitta al primo giorno feriale utile successivo. In particolare, per i datori di lavoro titolari di Partita I.V.A., è consentita la sola modalità di versamento telematica (codice tributo 1040).

Dichiarazione della ritenuta d’acconto su SAP

Tra le diverse operazioni che è possibile effettuare su SAP, c’è anche la possibilità di effettuare la dichiarazione della ritenuta d’acconto al fornitore che ha eseguito la prestazione di uno o più servizi ad una determinata realtà produttiva. Si può accedere ad essa all’interno del Menù SAP, mediante i passaggi visibili nello screenshot in basso.

Dopo aver cliccato sulla parte evidenziata in giallo, si apre la schermata relativa alla compilazione dei dati che occorre sapere per poterla effettuare. Nel successivo screenshot, sono stati ipotizzati, a titolo di esempio, i seguenti dati: la variante relativa alla ritenuta d’acconto, che si può selezionare cliccando sul comando visibile accanto alla figura dell’orologio e del flag verde, il conto fornitori, che nell’esempio trattato ha il numero di conto 1000362 ed è associato al Consulente A, il codice della società che ha beneficiato delle prestazioni di servizi, ovvero 1000, la data relativa alle partite aperte alla scadenza, che in questo caso è 02.01.2021, le indicazioni relative alla data di pareggio, che, in questo caso, coincidono con la durata dell’anno solare, al fine di ottenere la dichiarazione che si andrà a generare.

Infine, dopo aver alimentato i campi richiesti, si otterrà la seguente dichiarazione della ritenuta di acconto, relativa alle prestazioni di servizi, che, a titolo di esempio, il Consulente A ha fornito alla Società Italiana 1000.


SCOPRI DI PIU’ SUL GESTIONALE “SAP”


Nello screenshot sono evidenziati, oltre ai dati di carattere generale che riguardano il Consulente A, anche la data di registrazione nel sistema, il numero del documento contabile ottenuto, la data del documento, il numero di riferimento (ossia, il numero della fattura relativa alla prestazione del servizio, in questo caso), la ritenuta d’acconto prevista per il fornitore menzionato e le colonne relative agli importi delle operazioni contabilizzate. Nella parte in basso si notano gli importi totali di queste ultime.


SCOPRI DI PIU’ SUL NOSTRO STUDIO


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