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STUDIO DORIGHELLI

IL 'DECRETO FISCALE' PROROGA IL VERSAMENTO DELLE IMPOSTE PER I SOGGETTI ISA AL 21 LUGLIO


Il Consiglio dei Ministri, riunitosi il 12 giugno 2025, ha definitivamente approvato il decreto-legge fiscale. Questo decreto sancisce il rinvio dei versamenti tributari e ridisegna il regime di deducibilità delle spese di trasferta. La misura di maggior rilievo riguarda lo spostamento dei termini di versamento delle imposte risultanti dalle dichiarazioni fiscali dei contribuenti interessati dall?"applicazione degli indici sintetici di affidabilità fiscale (ISA), compresi quelli aderenti al regime forfetario o dei c.d. “minimi”. La data del 30 giugno 2025 viene superata dal differimento al 20 luglio 2025. Tuttavia, poiché questa data cade di domenica, il termine di versamento viene posticipato al 21 luglio 2025. Il beneficio si estende senza alcuna maggiorazione ai versamenti di Irpef, Ires, Irap e IVA derivanti dalle dichiarazioni. Questa estensione include anche l?"imposta sostitutiva sul maggior reddito concordato disciplinata dagli articoli 20-bis e 31-bis del D.Lgs. 13/2024. Naturalmente, rimane la facoltà di versare entro i successivi 30 giorni, e quindi entro mercoledì 20 agosto, con l?"applicazione della maggiorazione dello 0,40% a titolo di interesse corrispettivo. La proroga interessa un ventaglio significativo di operatori economici, tra cui professionisti e imprese di minori dimensioni soggetti agli ISA, soggetti in regime di vantaggio o forfetario e soci o associati di enti che applicano gli indicatori sintetici di affidabilità.


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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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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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