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Confermata la proroga al 20 luglio 2023 per i contribuenti ISA e forfetari


In sede di conversione in legge del D.L. n. 51/2023 (Legge n. 87/2023), è stata introdotta la proroga al 20 luglio 2023, già annunciata con il comunicato stampa del MEF del 14 giugno 2023, dei termini scaduti lo scorso 30 giugno 2023, per i versamenti risultanti dai modelli REDDITI 2023, IRAP 2023 e IVA 2023. I versamenti delle imposte possono quindi essere effettuati entro il 20 luglio 2023, senza alcuna maggiorazione, dai soggetti che rispettano le seguenti condizioni: esercitano attività economiche per le quali sono stati approvati gli ISA o che presentano cause di esclusione dagli stessi, compresi quelli che si avvalgono del regime fiscale dei forfetari o dei minimi; dichiarano ricavi o compensi di ammontare non superiore a 5.164.569 euro. La proroga si applica anche ai soggetti che partecipano a società, associazioni e imprese soggette agli ISA e che devono dichiarare i redditi “per trasparenza” (artt. 5, 115 e 116 del TUIR). La proroga riguarda i versamenti: delle somme risultanti dalle dichiarazioni dei redditi, IVA e IRAP che sarebbero scaduti il 30 giugno 2023, dei contributi INPS dovuti da artigiani, commercianti e professionisti, che devono essere versati entro i termini per il pagamento dell’IRPEF. le imposte sostitutive ex Legge n. 197/2022 (imposta sostitutiva sugli utili e riserve delle partecipate a regime fisale privilegiato, imposta per esercitare l’opzione per considerare realizzati i redditi di capitale, e i redditi diversi derivanti dalla cessione o dal rimborso, di quote o azioni di OICR), da versare entro il termine per il versamento del saldo delle imposte sui redditi dovute per il periodo d’imposta 2022.
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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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