Riguardo la separazione contabile delle attività, al fine di eliminare gli effetti distorsivi che si verificherebbero nel caso di applicazione unitaria del pro rata IVA a tutte le attività svolte, l\’opzione deve essere esercitata avendo riguardo al dato oggettivo e non al codice ATECO. Questo è quanto asserito dall\’Agenzia delle Entrate in occasione di alcuni incontri relativi alla nuova disciplina del gruppo IVA.
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