{"id":1224,"date":"2024-03-20T15:12:53","date_gmt":"2024-03-20T14:12:53","guid":{"rendered":"https:\/\/swg-audit.com\/senza-categoria\/emendamenti-oic-sugli-oneri-di-smantellamento\/"},"modified":"2025-08-26T09:56:49","modified_gmt":"2025-08-26T07:56:49","slug":"emendamenti-oic-sugli-oneri-di-smantellamento","status":"publish","type":"post","link":"https:\/\/swg-audit.com\/it\/news-it\/emendamenti-oic-sugli-oneri-di-smantellamento\/","title":{"rendered":"Emendamenti OIC sugli oneri di smantellamento"},"content":{"rendered":"<p><strong>Che cosa prevedono gli emendamenti agli OIC 16 e 31?<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Gli emendamenti agli OIC 16 e 31, pubblicati il 18 marzo 2024, introducono un cambio strutturale nel trattamento contabile degli oneri di smantellamento e ripristino. Se prima questi costi erano oggetto di semplici accantonamenti periodici a conto economico, oggi diventano costi capitalizzabili al momento in cui nasce l\u2019obbligazione, concorrendo alla formazione del valore del cespite. In contropartita viene iscritto un fondo oneri nel passivo, aggiornato nel tempo in base alle nuove stime e all\u2019attualizzazione.   <\/p>\n<p>&nbsp;<\/p>\n<p>Questa impostazione, allineata al modello IAS\/IFRS, consente ora di ammortizzare fiscalmente la componente capitalizzata, migliorando la coerenza tra competenza economica e rilevanza fiscale. Il costo complessivo del bene (inclusi gli oneri di smantellamento) diventa base per ammortamenti, plus\/minusvalenze e spese di manutenzione deducibili. Gli emendamenti rappresentano quindi una svolta che rafforza il principio di derivazione rafforzata e allinea il bilancio civilistico alla logica fiscale.  <\/p>\n<p>&nbsp;<\/p>\n<p>Il principio OIC prevede inoltre che, per beni non iscritti in bilancio (come quelli in concessione o usufrutto), si rilevi un\u2019attivit\u00e0 immateriale a fronte del fondo, con ammortamento legato alla durata dell\u2019utilizzo. Questo rappresenta un ulteriore elemento di differenziazione rispetto agli IAS, che non<br \/>trattano esplicitamente questa casistica. <\/p>\n<p>&nbsp;<\/p>\n<p>Resta aperto il nodo della componente di attualizzazione: pur essendo rilevata contabilmente a conto economico, la sua deducibilit\u00e0 fiscale \u00e8 oggetto di dibattito. Si rimane quindi in attesa di un coordinamento formale tramite decreto MEF. <\/p>\n<p>&nbsp;<\/p>\n<p>Gli emendamenti si applicano dai bilanci con inizio esercizio dal 1\u00b0 gennaio 2024, con possibilit\u00e0 di applicazione retrospettiva o prospettica.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Che cosa prevedono gli emendamenti agli OIC 16 e 31?<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[20],"tags":[],"class_list":["post-1224","post","type-post","status-publish","format-standard","hentry","category-news-it"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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