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STUDIO DORIGHELLI

VERSAMENTO ENTRO IL 31 MARZO 2025 PER IL RAVVEDIMENTO SPECIALE


Per i soggetti ISA che hanno aderito al Concordato Preventivo Biennale (CPB) per i periodi di imposta 2024 e 2025, è ora possibile adottare il regime di ravvedimento di cui all?" articolo 2-quater del Decreto Legge n.113 del 2024, convertito dalla Legge n. 143 del 7 ottobre 2024 e modificato dal Decreto Legge 155 del 19 ottobre 2024 (cosiddetto “ravvedimento speciale”). L?"esercizio di tale opzione consente di ottenere, anche con riferimento alle annualità dal 2018 al 2022 ancora accertabili, l?"esclusione dalle rettifiche del reddito d?"impresa o di lavoro autonomo di cui all?"articolo 39 del DPR 600/1973, nonché quelle di cui all?"articolo 54, secondo comma, secondo periodo, del DPR 633/1972, mediante il versamento di un?"imposta sostitutiva delle imposte sui redditi e delle relative addizionali, nonché dell?"IRAP. L?"eventuale adesione al ravvedimento speciale potrà avvenire solo mediante presentazione, entro il 31 marzo 2025, del modello F24 relativo al versamento della prima o unica rata delle imposte sostitutive L?"adesione o meno al ravvedimento speciale rappresenta per il contribuente che ha già aderito al Concordato Preventivo Biennale (CPB) una scelta FACOLTATIVA. L?"adesione potrebbe rivelarsi “inutile” per i contribuenti che non sarebbe comunque stati soggetti a una verifica rientrante tra quelle disattivate dall?"adesione; ma è una informazione che oggi non è disponibile né ragionevolmente prevedibile.
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Dove siamo

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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