LIMITE AL CONTANTE

92

Il decreto fiscale 124/2019 riduce ancora i limiti previsti per i pagamenti effettuati in contante. Il limite per ogni singola operazione, ora di 3mila euro, dal 2020 calerà sotto i 2rnila euro, fino a sotto i mille euro nel 2022.

La totalità delle movimentazioni economiche relative a rapporti contrattuali e commerciali in essere tra il condominio e i propri fornitori di beni e servizi rientrano nelle previsioni della normativa antiriciclaggio ma il Mef ha chiarito che la tracciabilità delle transazioni in contante può essere garantita mediante «una prova documentale, comunque formata, purché chiara, inequivoca e idonea ad attestare la devoluzione di una determinata som­ma di denaro contante al pagamento del canone di locazione». Secondo il ministero del­

l’Economia le transazioni di denaro sotto la soglia limite non comportano il rischio di sanzioni per antiriciclaggio, purché siano accompagnate da un documento che attesti con precisione la provenienza e la destinazione del denaro.

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