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Home » Guide » Educational Lavoro » Top Toe Black Moda Women's Ginger Round Shoes Wide Elastic 5 Stretch Calf High Shaft Knee Riding Boots Come si scorpora l'IVA da un importo
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Come scorporare l’imposta sul valore aggiunto, l’IVA, da un prezzo lordo. Togliere la percentuale IVA dall'importo lordo non è un procedimento corretto. I calcoli devono invece essere precisi

di Mauro Introzzi 5 Round Elastic Shoes Stretch Ginger Black High Knee Wide Boots Moda Calf Shaft Top Women's Riding Toe 6 mar 2017 - ore 15:08

Lo scorporo dell’IVA da un valore al lordo dell’Imposta sul Valore Aggiunto non è un procedimento così semplice come ci si possa attendere. Molti sono portati a sottrarre dal prezzo originale di un articolo la percentuale dell’IVA che caratterizza quel bene (22%, 10% o 4%). Ma questo procedimento non è corretto, se non per avere un valore di massima. Per calcolare il prezzo effettivamente scorporato dall’IVA i calcoli devono invece essere precisi. Di seguito le formule per ottenere grandezze perfettamente corrette.

 

Come si diceva non va applicata la formula dello sconto. Sarebbe infatti errato, se il prezzo di un prodotto in regima IVA al 22% fosse pari a 200 euro, sottrarre il 22% di 200 (ossia 44) al costo del bene. In questo caso 44 non è l’IVA applicata e quindi 156 non è il prezzo al netto dell’IVA.

 

Il procedimento giusto è invece il seguente:

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  •  si prende il prezzo lordo, ossia 200
  •  si individua l’aliquota di riferimento per quel prodotto, nell’esempio 22%
  •  si applica la formula per individuare l’importo già scorporato impostando una proporzione, nell’esempio 200/1,22 = 163,93.


In altre parole, un prodotto che con IVA al 22% costa 200 euro ha un prezzo al netto d’Iva di 163,93. Aggiungendo il 22% a quest’ultimo prezzo (circa 36,07) si ottiene 200.

 

1,22 è dato da 1 + 0,22 (l’aliquota). Se il prodotto fosse soggetto ad IVA del 4% bisognerebbe dividere per 1,04 mentre se fosse soggetto ad IVA del 10% bisognerebbe dividere per 1,1.

 

In modo più schematico, per le 3 aliquote:

  • prezzo senza iva = prezzo con IVA / 1,22
  • prezzo senza iva = prezzo con IVA / 1,10
  • Black Women's Round Shoes Wide Shaft Calf Stretch High Elastic Toe Riding Moda Top 5 Knee Ginger Boots Black Wide Stretch Riding Calf Moda Women's 5 Shoes Boots Shaft Elastic High Ginger Top Toe Knee Round prezzo senza iva = prezzo con IVA / 1,04
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