Giurisprudenza – Non rileva che i contraenti abbiano consegnato gli importi dovuti al pubblico ufficiale intervenuto in atto, se quest’ultimo non ha poi provveduto a riversarli allo Stato Se un notaio, in sede di registrazione di un atto da lui ricevuto, non versa le imposte dovute, l’Agenzia delle entrate, al fine del soddisfacimento del proprio credito, può rivolgersi anche alle parti contraenti, nonostante queste ultime abbiano già consegnato la relativa provvista al notaio intervenuto in atto.
Questo principio è stato espresso dalla Corte di Cassazione, con l’ordinanza n. 26800 del 15 ottobre 2024. Il caso di specie ha riguardato una società che aveva alienato un immobile mediante atto notarile. In sede di stipula dell’atto le parti dell’atto avevano versato al notaio le somme dovute ai fini del pagamento delle imposte di registro, ipotecaria e catastale. Nei giorni successivi il notaio ha registrato l’atto, entro il termine di 30 giorni stabilito dall’articolo 13 del testo unico sull’imposta di registro, Dpr n. 131/1986, ma l’addebito delle imposte non è andato a buon fine. L’ufficio presso il quale l’atto era stato registrato ha, quindi, notificato al notaio un avviso di liquidazione al fine di recuperare le ordinarie imposte dovute per la registrazione dell’atto. A seguito dell’infruttuosità del tentativo di riscuotere le imposte dal notaio, l’Amministrazione finanziaria ha rivolto la propria pretesa nei confronti delle parti dell’atto (società alienante e soggetto acquirente). Al riguardo occorre premettere che, relativamente all’imposta di registro, i profili della responsabilità del pagamento, sono disciplinati dall’articolo 57 del citato Dpr n. 131/1986. Questa disposizione, con riferimento agli atti redatti in forma notarile, prevede la responsabilità solidale del pubblico ufficiale e delle parti contraenti dell’atto. La società alienante, destinataria dell’avviso di liquidazione, ha presentato ricorso in commissione tributaria, ritenendo che nel caso di specie non sussisteva una sua responsabilità in quanto le somme dovute per la registrazione dell’atto erano già state versate dalle parti contrenti al notaio, il quale si era appropriato delle somme, senza riversarle allo Stato. La parte riteneva che, a seguito dell’introduzione della registrazione telematica degli atti, l’unico soggetto tenuto a versare all’Amministrazione finanziaria i tributi indiretti fosse il notaio, soprattutto una volta che le parti avevano già fornito la necessaria provvista al pubblico ufficiale. In particolare la società, in sede contenziosa ha richiamato l’articolo 1188 del codice civile. Il primo comma di questa disposizione, nell’ambito della disciplina dell’adempimento delle obbligazioni, dispone che “Il pagamento deve essere fatto al creditore o al suo rappresentante, ovvero alla persona indicata dal creditore o autorizzata dalla legge o dal giudice a riceverlo.” Alla luce di ciò, la società sosteneva che la consegna delle somme al notaio avesse efficacia solutoria, per le parti contraenti, le quali, pertanto, in tal modo si liberavano dell’obbligo tributario relativo al pagamento delle somme connesse alla registrazione dell’atto, considerato che il notaio era il soggetto individuato dal legislatore a ricevere le somme dovute dalle parti. Sia la Ctp di Roma (sentenza n. 28859/2016) che la Ctr del Lazio (decisione n. 1026/2019) hanno respinto le osservazioni della società, affermando che la richiesta dell’Amministrazione fosse legittima in considerazione della responsabilità solidale, tra il notaio e le parti contraenti sancita dal richiamato articolo 57 del Tur. La Corte di cassazione, ha confermato la decisione delle Commissioni tributarie, richiamando il proprio consolidato orientamento (decisioni n. 17357/2020, n. 15450/2019 e n. 30652/2021) in base al quale “Il notaio rogante che, in sede di rogito di compravendita immobiliare, si sia avvalso della procedura di registrazione telematica ai sensi del d.lgs. n. 463 del 1997, è responsabile d’imposta, benchè, ai sensi dell’art.57 del D.P.R. n. 131 del 1986, restino obbligate al pagamento del tributo le parti sostanziali dell’atto medesimo, alle quali, pertanto, è legittimamente notificato, in caso d’inadempimento, l’avviso di liquidazione.” I giudici della Suprema Corte hanno evidenziato che la modalità telematica di registrazione ed il versamento dei tributi a seguito di autoliquidazione delle imposte rappresenta solo un’evoluzione della fase di registrazione dell’atto e della riscossione delle imposte, con l’obiettivo di velocizzare e semplificare la procedura. La modalità telematica di registrazione, non ha modificato, però, il criterio della responsabilità dell’imposta sancito dall’articolo 57 del Tur e, quindi, anche per la registrazione telematica permane il vincolo di solidarietà tra pubblico ufficiale e parti. La responsabilità del notaio, hanno sottolineato i giudici in motivazione, trova il fondamento nel ruolo di garanzia assegnato dalla legge al notaio al fine di assicurare il soddisfacimento della pretesa impositiva. Ciò non esclude, però “…che egli rimanga, tuttavia, estraneo al presupposto impositivo che concerne unicamente le parti contraenti nel momento in cui partecipano alla stipulazione di un atto traslativo che costituisce espressione di capacità contributiva.” Alla luce di ciò e, in considerazione del fatto che non c’è nessuna norma derogatrice che sancisce l’efficacia liberatoria del pagamento eseguito dalle parti nelle mani del notaio, i giudici hanno ritenuto legittimo l’operato dell’ufficio, ribadendo che, nonostante il ruolo di garanzia assegnato dalla legge al notaio “…il presupposto impositivo riguarda unicamente le parti del rapporto contrattuale, in capo alle quali soltanto l’ordinamento riconduce un’espressione di capacità contributiva a nulla rilevando l’eventuale illecito penale posto in essere dall’ufficiale rogante.” In motivazione è stata richiamata anche la sentenza della Corte di cassazione n. 13653/2009 con la quale era stata ritenuta manifestamente infondata la questione di illegittimità costituzionale relativa alla permanenza della responsabilità solidale delle parti anche nel caso in cui queste ultime hanno versato le somme al notaio che le ha trattenute e non versate allo Stato.
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