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STUDIO DORIGHELLI

DISALLINEAMENTI DA IBRIDI: COMUNICAZIONE CON MODELLO REDDITI SE LA DOCUMENTAZIONE RIGUARDA PERIODI D'IMPOSTA PRECEDENTI AL 20 DICEMBRE 2024


L?"art. 9 del decreto MEF del 6 dicembre 2024 dispone che le imprese che hanno predisposto la documentazione dei disallineamenti da ibridi sono tenuti a darne comunicazione all'Agenzia delle entrate con la presentazione della dichiarazione dei redditi relativa al periodo d'imposta a cui si riferisce la medesima comunicazione. Inoltre, le imprese che predispongono la documentazione relativa a uno o più periodi di imposta anteriori a quello in corso al 20 dicembre 2024, devono effettuare la comunicazione con la presentazione del modello REDDITI 2025. Relativamente alle modalità di compilazione del modello, le imprese devono indicare, nella casella “Situazioni particolari” del frontespizio del modello Redditi, uno dei seguenti codici: 1 se la documentazione è stata predisposta solo per il periodo di imposta 2024; 2 se la documentazione è stata predisposta per il periodo di imposta 2024 e almeno uno dei periodi di imposta dal 2020 al 2023; 3 se la documentazione è stata predisposta per almeno uno dei periodi di imposta dal 2020 al 2023. Le indicazioni sono state fornite dall'Agenzia delle Entrate In una risposta del 31 marzo pubblicata sul proprio portale. Fonte: https://www.agenziaentrate.gov.it


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The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

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  • 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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  • 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.

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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