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DEFINIZIONE AGEVOLATA LITI PENDENTI: COME RIGENERARE IL CREDITO IVA


Con Risposta n. 422 del 30 agosto l'Agenzia delle Entrate torna ad esprimersi in tema di definizione agevolata delle liti pendenti e precisa che, laddove il contribuente intenda "rigenerare" il credito IVA, ­da recuperare successivamente in detrazione nella prima liquidazione periodica o nella dichiarazione annuale, ­dovrà procedere al pagamento dell'imposta indicata nell'atto di recupero e rinunciare alla lite con riferimento all'imposta medesima. La controversia, una volta ridotta alle sole sanzioni collegate al tributo e agli interessi, potrà essere definita ai sensi dell'articolo 1, comma 191, ultimo periodo, della Legge di Bilancio 2023.Dunque, una volta versata separatamente l'imposta dovuta, sarà possibile la definizione delle sole sanzioni collegate al tributo e degli interessi mediante la sola presentazione della domanda. Il contribuente, qualora decida di "rigenerare" il credito IVA con le suddette modalità, potrà riportare nel rigo VL40 della propria dichiarazione IVA/2024 per il periodo d'imposta 2023 l'importo del credito IVA versato corrispondente a quanto recuperato con l'atto di recupero crediti. Fonte: https://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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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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