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STUDI DI SETTORE E PARAMETRI 2018: CHIARIMENTI NELLA CIRCOLARE 14/E DELLE ENTRATE


Con la Circolare n. 14/E del 6 luglio 2018 l'Agenzia delle Entrate chiarisce le regole relative all'applicazione degli studi di settore per il periodo d'imposta 2017. In particolare, le novità riguardano: gli interventi correttivi agli studi di settore per le imprese minori in contabilità semplificata, necessari al fine del recepimento delle nuove regole di determinazione della base imponibile IRPEF e IRAP. In relazione al solo periodo d'imposta 2017, è stata elaborata una metodologia specifica che prevede, oltre agli interventi correttivi, la partecipazione al calcolo delle stime del valore delle rimanenze finali di magazzino, in modo da garantire e recepire correttamente il passaggio dal regime contabile basato sul principio di "competenza" a quello "improntato alla cassa"; gli interventi per la revisione congiunturale speciale adottati al fine di tener conto degli effetti della crisi economica e dei mercati; le integrazioni agli studi di settore riguardanti l'aggiornamento, a partire dal periodo d'imposta 2017, delle analisi territoriali a livello comunale e provinciale; l'aggiornamento della modulistica: sono state effettuate modifiche per aggiornare modelli e istruzioni degli studi di settore e dei parametri alla nuova annualità e recepire gli interventi correttivi approvati con i DM 23 marzo e 24 maggio 2018, applicabili, per il periodo di imposta 2017, in particolare alle imprese minori in contabilità semplificata. Confermati invece, per l'anno d'imposta 2017, i criteri per l'accesso al cosiddetto regime "premiale" (articolo 10, Dl 201/2011), che sono gli stessi degli anni scorsi. Fonte: https://www.agenziaentrate.gov.it
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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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