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Prestiti, mutui e finanziamenti ad amministratori e/o soci da parte delle Società di Capitali (SRL – SPA)*

Prestiti, mutui e finanziamenti concessi ad amministratori, direttori generali, soci, sindaci e liquidatori: l’art. 2624 c. C. Stabiliva che gli amministratori, i direttori generali, i sindaci ed i liquidatori che contraevano prestiti sotto qualsiasi forma, sia direttamente sia per interposta persona, con la società che amministravano o con una società controllante o controllata, erano puniti con la reclusione, e ciò anche se il prestito fosse stato retribuito e restituito. L’art. 2624 è stato abrogato con D. Lgs. 61/2002, decorrenza 14. 4. 2002, ma permangono le responsabilità in caso di condotta fraudolenta a danno del patrimonio sociale. Ai fini fiscali vale quanto detto per i prestiti ai soci.  

Il fatto che la fattispecie non sia più penalmente perseguibile direttamente non esclude una possibile contestazione dei reati oggetto della legge fallimentare (bancarotta, bancarotta fraudolenta, etc. ) qualora un domani la società dovesse fallire; nè esclude che gli amministratori possano essere assoggettati ad azione di responsabilità, qualora:

·       non siano nelle condizioni di restituire prestiti ricevuti;

·       espongano la società a danni qualora questa debba rispondere per le garanzie prestate in favore degli amministratori;

·       mettano comunque la società e/o creditori o terzi in difficoltà a causa della carenza di liquidità derivante dai prestiti fatti a loro.

Con l’abrogazione della norma sanzionatoria è stata eliminata la causa ostativa alla concessione dei prestiti ad amministratori  e/o soci. Questi ultimi, (coloro che possono sollevare azione sociale di responsabilità nei confronti dell’amministratore), possono deliberare il prestito e non vi è alcuna norma che possa perseguire tale attività ritenuta non più illecita. Fermo restando il versamento dell’imposta di registro,  i requisiti statutari, e l’eventuale onerosità del finanziamento in oggetto.

Eventuali danni per responsabilità, peraltro non ravvisabili nel caso di autorizzazione al prestito da parte dell’assemblea dei soci, potrebbero essere contestati solo dai soci stessi. E’ consentito tutto ciò che non è vietato, se la legge non persegue più come reato penalmente perseguibile la concessione di prestiti a soci o amministratori, nulla quaestio. Se i soci decidono di deliberare un prestito, nel rispetto statutario, possono farlo. Purché sussistano condizioni che esulano dalla distrazione di fondi per società in stato di dissesto, con contenzioso tributario in essere, o di natura elusiva. Se così non fosse i soci sarebbero comunque responsabili in solido con l’amministratore nei confronti dei terzi.

In conclusione i prestiti, finanziamenti, mutui concessi agli amministratori sono consentiti, rispettando una serie di adempimenti e contrattualistica collaudati,  diventano illegittimi se ne viene fatto un uso distorto, ma questo vale per qualunque comportamento legittimo.  

*attenzione: l’operazione è consentita ma deve essere attuata con un iter delineato onde evitare di cadere in fattispecie elusive e subire atti di accertamento e/o rettifica ai fini delle imposte dirette e/o indirette.