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STUDIO DORIGHELLI

LE NOVITà IN CAMPO IVA DELLA LEGGE DI BILANCIO 2024


Con Circolare n. 3/E del 16 febbraio l'Agenzia delle Entrate fa il punto sulle recenti modifiche normative in materia di imposte indirette introdotte dalla legge di Bilancio 2024 e dai decreti “Anticipi” e “Salva-infrazioni” emanati nel 2023. Il documento, in particolare, fornisce istruzioni operative in merito a IVA, Ivafe e imposta di registro. Tra le novità in campo Iva la legge di bilancio (articolo 1, commi 45, 46, 77 e 93) ha introdotto varie disposizioni, tra cui: l'innalzamento al 10% (dal precedente 5%) delle aliquote IVA relative alle cessioni di alcuni prodotti per l’infanzia e per l’igiene femminile; l'esclusione dal novero dei beni assoggettati ad aliquota ridotta dei seggiolini per bambini, per i quali l’imposta torna ad applicarsi nella misura ordinaria, pari al 22%. Per tali beni era precedentemente prevista l’aliquota ridotta al 5%; la proroga dell’applicazione dell’aliquota IVA agevolata al 10% in relazione al pellet di legno, che interessa, nel dettaglio, i mesi di gennaio e febbraio 2024; lo sgravio dell’Iva per i soggetti domiciliati e residenti fuori dell’Unione europea. Prevista, inoltre una riduzione, da 154,94 euro a 70 euro (Iva inclusa), del valore minimo delle cessioni di beni destinati all’uso personale o familiare, trasportati nei bagagli personali fuori del territorio doganale dell’Unione europea (effettuate a decorrere dal 1° febbraio 2024), al di sopra del quale la cessione può avvenire senza pagamento d’imposta. Infine, la Circolare analizza l'estensione della procedura di immatricolazione prevista per i veicoli di provenienza unionale, anche a quelli provenienti dallo Stato della Città del Vaticano e dalla Repubblica di San Marino, al fine di contrastare le frodi IVA nel settore del commercio dei veicoli che provengono da questi territori.  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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