IMU imbullonati: da aprile il nuovo Docfa 4.00.3 per la revisione

Dal mese di aprile 2016 scatterà per i tecnici l’obbligo di utilizzare la versione del nuovo Docfa 4.00.3, realizzata dall’Agenzia delle Entrate per consentire la revisione delle rendite catastali degli immobili a destinazione speciale (opifici e capannoni industriali) a seguito dell’esclusione del valore degli impianti fissi dall’imponibile IMU come stabilito dalla Legge di Stabilità 2016 .

Il nuovo Docfa 4.00.3 consentirà di realizzare l’aggiornamento delle rendite che, per poter essere scontate dall’imposta IMU, dovrà essere effettuata entro il mese di giugno di quest’anno. Nella release è stata introdotta una procedura specifica per presentare l’aggiornamento catastale degli imbullonati (Dichiarazione resa ai sensi dell’art. 1 , comma 22 , l. n. 208/2015), ma sarà comunque necessario predisporre un documento completo, come se fosse un nuovo accatastamento. “Occorrerà allegare le planimetrie catastali, anche se non sono intervenute variazioni”, scrive correttamente l’ing. Antonio Iovine su Il Sole 24 Ore di ieri. Ma non solo: il tecnico dovrà allegare anche i “modelli descrittivi dei beni e della valutazione delle pere nel loro complesso, secondo gli usuali criteri”.

“Fino alla fine del mese di marzo 2016”, si legge in una nota dell’Agenzia delle Entrate “sarà consentito al professionista di utilizzare, in via transitoria, anche la versione precedente (4.00.2) del software Docfa, con la sola eccezione delle dichiarazioni di variazione rese ai sensi dell’art. 1, comma 21, della legge 28 dicembre 2015 (c.d. svuota impianti), per le quali si dovrà, invece, utilizzare esclusivamente la nuova versione 4.00.3 del software”.

SCARICA LA NUOVA VERSIONE DI DOCFA 4.00.3

Le novità del Docfa 4.00.3 sono dettagliatamente illustrate nelle istruzioni operative realizzate dai tecnici della Direzione centrale Catasto, Cartografia e Pubblicità immobiliare.

Una sintesi degli altri cambiamenti sono:

– i documenti prodotti sono solo in formato PDF/A, sia per l’invio telematico che per la presentazione allo sportello. Nel documento, ottenuto attraverso la funzione di export, sono inserite le immagini delle schede planimetriche e tutte le informazioni alfanumeriche tramite annotazioni di testo. Il professionista, presa visione del documento così prodotto, vi appone la propria firma elettronica e lo invia al servizio telematico del territorio, ovvero, lo presenta allo sportello dell’Ufficio provinciale di competenza.

– Per i documenti di variazione per presentazione di planimetria mancante è richiesta l’acquisizione dei poligoni e la compilazione del modello D con l’indicazione della sola categoria.

– Nelle dichiarazioni di nuova costruzione, vengono gestite le “Entità tipologiche” da associare alla singola unità immobiliare (“CF” per le costruzioni di fabbricato, “AL” per le aree libere, “AC” per le aree coperte, “SI” per le superfici interrate, “SE” per le unità riportate sulle acque, sulle strade e in sopraelevazione).

– Per le unità immobiliari censibili nelle categorie “D” ed “E” , nei dati di classamento, dopo il dato della categoria catastale, dovrà essere inserita anche l’informazione della “Destinazione d’uso”.

– Nei quadri di acquisizione dati degli intestati e dati del dichiarante, si aggiunge un campo per l’inserimento dell’indirizzo di posta elettronica certificata.

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