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MODELLO 770 E CU REDDITI ESENTI 2025: INVIO TELEMATICO ENTRO IL 31 OTTOBRE


Scade venerdì 31 ottobre 2025 il termine per la trasmissione telematica all?"Agenzia delle Entrate del Modello 770 e delle Certificazioni Uniche 2025 relative esclusivamente a redditi esenti o non dichiarabili tramite la dichiarazione precompilata.Il Modello 770 consente ai sostituti d?"imposta di comunicare all?"Amministrazione finanziaria i dati riguardanti le ritenute operate nel 2024, i versamenti, le compensazioni, i crediti d?"imposta e le altre informazioni di natura contributiva e assicurativa. Il termine del 31 ottobre per le CU 2025 interessa invece i redditi esenti, ad esempio borse di studio o redditi previdenziali non imponibili, e quelli non inclusi nella precompilata, come le provvigioni. Per le CU 2025 il differimento del rispetto alla scadenza ordinaria del 16 marzo consente di posticipare la trasmissione fino alla data di presentazione del 770, riferito al periodo d?"imposta 2024.Resta invece invariato l?"obbligo di consegna della CU al percettore, che deve avvenire entro il 16 marzo. I modelli, insieme alle relative istruzioni, ai software di compilazione e controllo e alle specifiche tecniche, sono disponibili gratuitamente sul sito dell?"Agenzia delle Entrate, anche nelle versioni in lingua tedesca e slovena. L?"invio deve avvenire esclusivamente per via telematica, utilizzando i servizi Entratel o Fisconline, oppure tramite un intermediario abilitato, una società del gruppo o altri soggetti incaricati, come le pubbliche amministrazioni. 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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