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IMPOSTA SUI SERVIZI DIGITALI: I CHIARIMENTI PER GLI OPERATORI NELLA CIRCOLARE DELLE ENTRATE


L'Agenzia delle Entrate ha pubblicato la Circolare n. 3/E del 23 marzo 2021 tramite la quale fornisce chiarimenti interpretativi in merito al funzionamento dell’imposta sui servizi digitali (ISD), introdotta dell'articolo 1, commi da 35 a 50 della Legge di bilancio 2019. I chiarimenti fanno seguito al provvedimento del direttore dell’Agenzia delle entrate del 15 gennaio scorso e tengono conto dei contributi inviati dagli operatori in esito alla consultazione pubblica sulla prima bozza del Provvedimento, conclusa il 31 dicembre 2020. Nella Circolare, in particolare, viene esaminato l’ambito di applicazione soggettivo dell'imposta, specificando le modalità di verifica del superamento delle soglie, la nozione di gruppo e taluni aspetti definitori contenuti nel Provvedimento.  Viene quindi approfondito l’ambito di applicazione oggettivo, precisando il contenuto dei servizi digitali soggetti all’imposta e i servizi esclusi.  Vengono inoltre chiarite le modalità di calcolo della base imponibile anche al fine di evitare duplicazioni impositive, illustrando i metodi di geolocalizzazione ai fini della determinazione dei ricavi imponibili. Sono illustrati gli adempimenti gravanti sui soggetti passivi dell’imposta, con particolare riguardo agli aspetti dell’identificazione, della tenuta della contabilità, del versamento, della dichiarazione e della richiesta di rimborso.  Infine, viene trattato il tema del rapporto tra l’imposta sui servizi digitali e le convenzioni contro le doppie imposizioni concluse dall’Italia nonché il relativo trattamento a fini delle imposte sui redditi e dell’IRAP. Fonte: https://www.agenziaentrate.gov.it
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The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

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  • 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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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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