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Proroga dei versamenti al 20 luglio


È stato pubblicato in Gazzetta Ufficiale n. 162 del 29 giugno 2020 il D.P.C.M. datato 27 giugno 2020, con il quale viene disposto il differimento al 20 luglio 2020 dei versamenti delle imposte e dei contributi che derivano dal modello Redditi 2020. Il differimento è legato agli ISA, e di conseguenza non riguarda la generalità dei contribuenti. Quindi i soggetti non titolari di partita IVA, che non siano "collegati" ad un qualche soggetto che può godere della proroga, non potranno avvalersi di questi 20 giorni aggiuntivi. Rientrano nella proroga anche: i contribuenti in regime di vantaggio (ex minimi), ovvero i pochi ancora che adottano il regime di cui all'art. 27, comma 1, del D.L. 6 luglio 2011, n. 98, convertito, con modificazioni, dalla legge 15 luglio 2011, n. 111; i contribuenti in regime forfetario di cui all'art. 1, commi da 54 a 89 della legge 23 dicembre 2014, n. 190. Il calendario risulta pertanto il seguente: prima scadenza 30 giugno (o 30 luglio con lo 0,4% in più) per i soggetti che non rientrano nelle caratteristiche sovra esposte ai fini del differimento, ovvero i "privati", che non siano soci o coadiuvanti di imprese rientranti nella proroga; prima scadenza 20 luglio (o 20 agosto con lo 0,4% in più) per i soggetti per i quali siano stati approvati gli ISA (che siano da applicarsi o meno, in presenza di cause di esclusione o inapplicabilità).
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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