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STUDIO DORIGHELLI

SOCIETà QUOTATE SENZA SPLIT PAYMENT DAL 1° LUGLIO 2025


Il decreto fiscale del 17 giugno 2025 ha escluso dal 1° luglio 2025 le società quotate inserite nell?"indice Ftse Mib della Borsa italiana dal perimetro di applicazione dello split payment (o scissione dei pagamenti) Lo split payment, o scissione dei pagamenti, è un regime speciale di pagamento dell?"IVA, che prevede la separazione del pagamento della fattura tra l?"imponibile e l?"imposta sul valore aggiunto.  E?" stato introdotto nell?"ordinamento italiano attraverso la modifica del D.p.r. 633/1972 avvenuta a seguito dell?"emanazione dell?"articolo 1, comma 629, lettera b) della Legge Finanziaria 190/2014. Come anticipato lo split payment si applica alle operazioni effettuate nei confronti delle società quotate inserite nell?"indice FTSE MIB della Borsa italiana per le fatture emesse, cioè trasmesse allo Sdi, fino al 30 giugno 2025, a prescindere dal momento dell?"effettivo pagamento/incasso. Alle fatture emesse, e quindi che risulteranno trasmesse allo Sdi, a partire dal 1° luglio 2025, lo split payment non sarà invece più applicabile.
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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

ODC TRENTO

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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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