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CONCORDATO PREVENTIVO 2025-2026: REGOLE E SCADENZE PER IL NUOVO RAVVEDIMENTO SPECIALE


Pronte le regole per i soggetti Isa che aderiscono per gli anni 2025 e 2026 al Concordato preventivo biennale e intendono usufruire del regime di ravvedimento speciale previsto dal decreto fiscale (Dl n. 84/2025, art. 12-ter). Il provvedimento dell'Agenzia delle Entrate del 19 settembre definisce termini e modalità per comunicare la scelta, con riferimento a una o più annualità dal 2019 al 2023. L?"opzione per il ravvedimento deve essere esercitata tramite versamento, tra il 1° gennaio e il 15 marzo del 2026, dell?"intero importo in unica soluzione o, in alternativa, della prima rata. Possono accedere al nuovo ravvedimento i soggetti che nel periodo d?"imposta 2024 hanno applicato gli Isa e che aderiscono, entro il 30 settembre 2025, al Concordato preventivo per il biennio 2025-2026. L'opzione va esercitata presentando l?"F24 relativo al pagamento della prima o unica rata delle imposte sostitutive utilizzando i codici tributo che saranno istituiti con apposita Risoluzione delle Entrate. L'Agenzia ricorda che nel cassetto fiscale dei contribuenti è presente una nuova “Scheda di sintesi” aggiornata per il Cpb 2025/2026. Inoltre, il prospetto informativo contiene anche una sezione dedicata all?"istituto del ravvedimento speciale per le annualità d?"imposta dal 2019 al 2023, che riporta i dati utili alla determinazione delle imposte sostitutive da versare per ciascuna annualità. Nella stessa funzionalità del cassetto fiscale è disponibile anche la tabella con gli importi in formato elaborabile (.csv). Fonte: https://www.agenziaentrate.gov.it
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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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