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CONCORDATO PREVENTIVO BIENNALE 2025-2025: GUIDA OPERATIVA DELLE ENTRATE CON LE RISPOSTE AI QUESITI


Con la Circolare n. 9/E del 24 giugno l'Agenzia delle Entrate fornisce istruzioni aggiornate in materia di Concordato preventivo biennale, anche alla luce del decreto correttivo (Dlgs n. 81/2025). Una vera e propria guida operativa che spazia dalle regole generali ai requisiti e modalità di adesione, passando per le cause di esclusione e decadenza, gli effetti e le modalità di determinazione degli acconti. In appendice al documento, le risposte ai quesiti di contribuenti e addetti ai lavori. Doppio binario per comunicare l'adesionePer il biennio 2025-2026, c'è una doppia possibilità per comunicare la scelta: l?"adesione, infatti, potrà  essere trasmessa congiuntamente alla dichiarazione dei redditi e ai modelli ISA entro il 30 settembre 2025 o, in alternativa, in via autonoma, inviando il modello Cpb insieme al solo frontespizio di Redditi 2025, utilizzando lo stesso canale telematico della dichiarazione annuale, entro il termine stabilito per l?"adesione. In merito a questo, ricordiamo che il decreto correttivo (Dlgs n. 81/2025) ha spostato il termine per accettare la proposta Cpb, originariamente fissato al 31 luglio, è stato spostato al 30 settembre 2025. Per il biennio 2025-2026 possono aderire al Concordato i contribuenti che nel 2024 hanno esercitato, in via prevalente, una delle attività economiche del settore dell?"agricoltura, delle manifatture, dei servizi, delle attività professionali e del commercio per le quali risultano approvati gli Isa e che non hanno già aderito per il primo biennio (2024-2025). Clicca qui per leggere la Circolare. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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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:

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  • 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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