Società tra professionisti, partenza in salita

Società tra professionisti (anche di capitale) al via. Lunedì 22 aprile entra in vigore l’apposito regolamento ministeriale, in attuazione della delega contenuta nella più articolata riforma degli ordini (legge 183/11 e poi legge 27/12), già pubblicato sulla Gazzetta Ufficiale n. 81 del 6/4/2013.

I professionisti potranno avviare tutta la procedura per costituire una Stp, omologarne lo statuto presso un notaio e fare l’apposita comunicazione al registro delle imprese, prima, e all’ordine di appartenenza oppure a quello dell’attività prevalente (nel caso si società interdisciplinari), dopo. Questa nuova modalità di esercizio della professione, tuttavia, parte fra mille dubbi per quanto riguarda il regime fiscale e previdenziale da attuare.

Come emerso, ieri, durante i lavori del 51° congresso dell’Unione nazionale giovani dottori commercialisti ed esperti contabili ad Asti. Se da un lato in materia fiscale la categoria, nonostante il tentativo di chiarire gli aspetti più controversi, continua a non avere riferimenti certi dall’altro in materia previdenziale qualche chiarimento è arrivato dal presidente della Cassa di previdenza dei commercialisti Renzo Guffanti. Le future società costituite da commercialisti, infatti, dovranno riscuotere il contributo integrativo (il 4% in fattura a carico del cliente) e riversarlo all’ente di categoria. In occasione del primo cda utile della Cnpadc, Guffanti porrà la questione all’ordine del giorno per uscirne con una informativa da inviare a tutti gli iscritti.

I primi chiarimenti. Pareri legali alla mano, il numero uno della cassa è certo che un passo avanti sulla previdenza delle future Stp è stato fatto. «Analizzando la nostra legge di riferimento, la n. 21 del 1986, siamo arrivati alla conclusione», dice, «che il contributo integrativo è riscosso dal soggetto iscritto all’albo che esercita la professione. La società è comunque un soggetto, ancorché non una persona fisica, che svolge un’attività professionale. Quindi su questo versante non ci sono problemi». Per Guffanti si tratta di un primo chiarimento importante perché argina in qualche modo il rischio di elusione contributiva.

Anche se, ammette, ogni cassa ha dei riferimenti normativi propri e quindi bisogna analizzare caso per caso. «Più articolato», continua, «è il problema della contribuzione soggettiva». In questo caso è necessario un chiarimento dei ministeri vigilanti per ribadire che quello prodotto dal socio professionista resta sempre un reddito professionale. E quindi soggetto a contribuzione alla cassa di previdenza di categoria. Per Alessandro Lini, presidente della fondazione Studi, ci sono poi da chiarire il tema della fallibilità delle Stp e quello del regime fiscale (principio di cassa o di competenza?) da applicare.

L’ultima parola all’ordine. Con l’entrata in vigore della nuova disciplina, gli ordini dovranno istituire all’interno dei propri albi una sezione speciale dove iscrivere le Stp dopo il passaggio dal registro delle imprese. La domanda va presentata corredata dalla seguente documentazione: atto costitutivo e statuto della società in copia autentica; certificato di iscrizione al registro delle imprese; certificato di iscrizione all’albo, elenco o registro dei soci professionisti che non siano iscritti presso l’ordine o il collegio cui è rivolta la domanda.

Il diniego di iscrizione o di annotazione per mancanza di requisiti può essere pronunciato solo dopo che il legale rappresentante della società sia stato invitato a fornire al consiglio competente, anche verbalmente, entro un termine non inferiore a 15 giorni le proprie osservazioni. Il consiglio dell’ordine presso cui è iscritta la società procede, nel rispetto del principio del contraddittorio, alla cancellazione della stessa dall’albo qualora, venuto meno uno dei requisiti previsti dalla legge, la società non abbia provveduto alla regolarizzazione nel termine perentorio di tre mesi. (Ignazio Marino – www.italiaoggi.it)

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