Le scuole religiose di Formia pagano la tassa sugli immobili oppure no?
Al futuro assessore al bilancio al comune di Formia ci piacerebbe chiedere se «le scuole religiose di Formia pagano la tassa sugli immobili oppure no».
Il dubbio ci è venuto dopo aver letto la sentenza della Corte di Cassazione che ha riconosciuto la legittimità della richiesta dell’imposta comunale sugli immobili avanzata dal comune di Livorno agli istituti scolastici gestiti da enti religiosi.
Nel 2010, l’ufficio tributi del municipio toscano aveva mandato alle scuole paritarie una cartella esattoriale per riscuotere l’ICI degli anni dal 2004 al 2009. Gli istituti si erano opposti e i primi due gradi di giudizio avevano dato loro ragione.
Fortunatamente i giudici della quinta sezione civile (sezione tributaria) della Suprema Corte hanno ritenuto che, visto che gli studenti pagano per frequentare una scuola paritaria, essa è da considerarsi un’attività commerciale a tutti gli effetti, anche se non ha fini di lucro. E come tutte le attività commerciali, anche le scuole paritarie sono obbligate a versare l’imposta.
Gli istituti quindi devono saldare gli arretrati. In particolare, le scuole Santo Spirito e Immacolata devono restituire al comune 422.178 euro.
Secondo l’avvocato che ha difeso l’amministrazione livornese in Cassazione, anche gli altri ottomila comuni italiani, tutti alle prese con i tagli ai trasferimenti e nei guai serissimi con i bilanci, potrebbero fare lo stesso, ma sarà necessario far valere tale principio davanti ai giudici tributari dopo aver chiesto agli istituti religiosi gli arretrati.
Bisogna tuttavia far fretta perché passati cinque anni l’amministrazione comunale perde il diritto a riscuotere l’imposta.
Quindi in definitiva, già oggi, è possibile attivarsi ma solo per i tributi dovuti dal 2010 in poi, e solo fino al 2012, quando la legge è cambiata, cioè quando l’ICI è diventata IMU, e il governo Monti ha previsto una clausola, per la quale gli istituti paritai (in Italia quasi tutti religiosi), non devono versare la tassa sugli immobili, nel caso in cui l’attività è svolta a titolo gratuito oppure dietro un corrispettivo simbolico (non meglio specificato).
Ebbene abbiamo provato a cercare sul sito del comune di Formia una qualche notizia sull’argomento, ma senza alcun risultato.
E quindi il dubbio rimane.
D’altronde se le tasse sugli immobili le devono pagare i comuni cittadini, non si comprende come mai ad essere esentati sono i proprietari (i religiosi) degli immobili dal quale ricavano un reddito (le rette degli studenti che la frequentano).
Eventuali esenzioni sarebbero un offesa a quanti devono fare i salti mortali per essere in regola con le tasse.
Ma non finisce qui, perché con l’introduzione della TASI – che ha sostituito le precedenti imposte – è stato prevista l’esenzione totale per le scuole paritarie che chiedono una retta annuale non superiore a 5.739 euro (scuole per l’infanzia), 6.634 euro (primarie), 6.836 (medie) e 6.914 euro (superiori).
Senza poi dimenticare che il governo Renzi vuole eliminare la tassa sulla prima casa, provvedimento che in realtà a differenza di quanto il presidente dice, premierebbe i ricchi e penalizzerebbe i poveri, visto che con gli introiti delle tasse (comprese quelle sugli immobili), si pagano i servizi pubblici.
Meglio sarebbe invece pensare ad una franchigia, al di sotto della quale l’imposta non si paga, così da tutelare le fasce deboli.
Caro futuro assessore al bilancio al comune di Formia se ci sei batti un colpo.
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