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CPB 2025-2026: IN GAZZETTA UFFICIALE LA METODOLOGIA PER LA PROPOSTA DI CONCORDATO


Sulla Gazzetta Ufficiale n. 117 del 22-05-2025 è stato pubblicato il Decreto MEF del 28 aprile, di approvazione della metodologia in base alla quale l'Agenzia delle Entrate formulerà ai contribuenti di minori dimensioni, che svolgono attività nel territorio dello Stato e che sono titolari di reddito di impresa ovvero di lavoro autonomo derivante dall'esercizio di arti e professioni, una proposta di concordato per il biennio 2025-2026. La procedura, predisposta con riferimento a specifiche attività economiche, tiene conto degli andamenti economici e dei mercati, delle redditività individuali e settoriali desumibili dagli ISA e delle risultanze della loro applicazione, oltre che degli specifici limiti imposti dalla normativa in materia di tutela dei dati personali, ed è individuata nelle note tecniche e metodologiche (allegato 1) per l'elaborazione della proposta di concordato per i contribuenti che, nel periodo d'imposta in corso al 31 dicembre 2024, hanno applicato gli ISA.  Nell'allegato 1 al decreto vengono descritti i diversi passaggi metodologici che conduconoalla definizione della proposta di CPB, sia con riferimento alla base imponibile ai fini delle imposte dirette sia alla base imponibile ai fini dell?"imposta regionale sulle attività produttive per i contribuenti tenuti all?"applicazione degli ISA. Fonte: https://www.gazzettaufficiale.it
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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:

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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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