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Autotrasporto: chiarimenti sul requisito di idoneità finanziaria - Studio R. Carbonin

Autotrasporto: chiarimenti sul requisito di idoneità finanziaria

///Autotrasporto: chiarimenti sul requisito di idoneità finanziaria

Da pochi giorni (11 maggio 2012) la Direzione del Dipartimento per i Trasporti ha chiarito alcuni punti relativi per il rispetto del requisito di idoneità finanziaria così come richiesto dal Regolamento CE 1071/2009. Il menzionato Regolamento chiede

infatti che l’impresa dimostri di disporre ogni anno “sulla base dei conti annuali, previa certificazione di questi ultimi da parte di un revisore o di altro soggetto debitamente riconosciuto” di un capitale proprio (capitale più riserve) pari o superiore a 9.000 euro per il primo autoveicolo posseduto, a cui devono essere aggiunti 5.000 euro per ogni autoveicolo eccedente il primo (i rimorchi e i semirimorchi sono fuori da questo computo, così come le imprese con autoveicoli fino a 1,5 ton). Il requisito in oggetto può essere dimostrato anche mediante un’attestazione, quale una garanzia bancaria o un’assicurazione, inclusa l’assicurazione di responsabilità professionale di una o più banche o altri organismi finanziari, comprese le compagnie di assicurazione, che si dichiarino fideiussori in solido dell’impresa per gli importi di cui sopra.
Punto cruciale dei chiarimenti è la specificazione delle modalità di individuazione del capitale o patrimonio di riferimento al fine evidenziare l’elemento patrimoniale utile per verificare la sussistenza dell’idonenità finanziaria:

 

  • nelle società di capitali il patrimonio dell’impresa è identificato nel “patrimonio netto” cioè quella parte di patrimonio attivo della società che eccede tutte le passività utile per l’assolvimento delle obbligazioni sociali.A titolo esemplificativo si riporta il seguente schema:

Voce di patrimonio netto

Valore euro

Capitale


Riserva da sovrapprezzo delle azioni


Riserve di rivalutazione


Riserva legale


Riserve statutarie


Riserva per azioni proprie in portafoglio


Altre riserve, distintamente indicate


Utili (perdite) portati anuovo


Utile (perdite) dell’esercizio


  • nelle imprese individuali e nelle società di persone in contabilità ordinaria c’è l’obbligo di applicare i criteri di valutazione imposti alle società di capitale, per la dimostrazione dell’idoneità finanziaria occorrerà quindi far riferimento al bilancio d’esercizio preso a base per la presentazione della dichiarazione annuale ai fini Irpef dell’anno precedente.
  • nelle imprese individuali e nelle società di persone in contabilità semplificata, non potendo far riferimento al bilancio d’esercizio (per queste imprese non vi è l’obbligo di redigerlo) sarà necessario produrre in modo sintetico il patrimonio d’impresa (patrimonio netto) e più in particolare, gli elementi patrimoniali non detenuti in regime d’impresa, cioè gli elementi patrimoniali appartenenti alla sfera personale dell’imprenditore. La somma dei due valori dovrà almeno soddisfare l’autonomia finanziaria richiesta dalla norma.

I valori attestanti l’idoneità finanziaria così ottenuti, dovranno essere certificati da un revisore o da “altro soggetto debitamente riconosciuto” .
Per le società di capitali tale soggetto coincide con il revisore, il collegio dei revisori ovvero la società di revisione che ha rilasciato la certificazione di bilancio. Per le imprese individuali e le società di persone, invece, si richiede la certificazione di un commercilista iscritto nel registro dei revisori contabili o il CAF.

 

{loadposition pos1}

2 Comments

  • Un chiarimento in merito ad una Ditta Individuale proprietaria di 2 autocarri, ma senza dipendenti, in questo caso il calcolo della Capacità Finanziaria deve essere determinata su 2 autocarri (quindi €. 14.000) oppure essendo un unico soggetto che può operare/circolare con un unico veicolo è sufficiente una Capacità di €. 9.000??
    Grazie e Buon Lavoro
    Giuseppe D’Ambrosio

    Giuseppe D'Ambrosio 16.11.2018
    • Buongiorno Sig. D’Ambrosio, la norma ai fini del calcolo del massimale di capacità finanziaria parla sempre di numero di mezzi in capo all’azienda, non di numero di dipendenti, quindi il conteggio corretto è di 14.000 €.
      Un cordiale saluto

      admin@carbonin 20.11.2018

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