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ISA 2021: FOCUS SU NUOVI CORRETTIVI E CAUSE DI ESCLUSIONE "COVID-19"


L'Agenzia delle Entrate ha pubblicato la Circolare n. 6/E del 4 giugno, con la quale ha fornito indicazioni per l'applicazione degli Indici sintetici di affidabilità fiscale (Dl n. 50/2017) per il periodo d'imposta 2020.  Per tale periodo d'imposta, spiegano infatti le Entrate, tutti gli ISA sono stati oggetto di una profonda revisione finalizzata a garantirne la corretta applicazione, tenendo conto degli effetti di natura straordinaria della crisi economica e dei mercati conseguente all'emergenza Covid-19 per il periodo d'imposta 2020. Nel documento, particolare attenzione viene data alle nuove cause di esclusione dell'applicabilità degli ISA, introdotte dai decreti ministeriali del 2 febbraio 2021 e del 30 aprile 2021: in particolare, sono esclusi dall'applicazione degli Isa 2021 i contribuenti che hanno subito una diminuzione di ricavi e compensi di almeno il 33% nel periodo d'imposta 2020 rispetto al periodo d'imposta precedente oppure che hanno aperto la partita Iva a partire dal 1° gennaio 2019 o, infine, che esercitano in maniera prevalente una delle attività economiche individuate da specifici codici attività.  Tuttavia, chiarisce ancora l'Agenzia Entrate, al fine di non compromettere la coerenza nella serie storica degli indicatori, dovranno comunque essere comunicati i dati economici, contabili e strutturali previsti dai modelli. Clicca qui per leggere la Circolare. Fonte: https://www.agenziaentrate.gov.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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