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STUDIO DORIGHELLI

IL VERSAMENTO DELL?"ACCONTO IVA 2025


Lunedì 29 dicembre 2025 (il 27 cade di sabato) sarà l?"ultimo giorno utile per versare l?"acconto IVA 2025. Sono tenuti al versamento dell?"acconto i titolari di partita IVA che hanno chiuso il periodo fiscale 2024 con un debito IVA. L?"eventuale versamento dovrà essere effettuato per via telematica (direttamente o tramite intermediario abilitato) con modello F24, codice 6013 per i contribuenti mensili e 6035 per i trimestrali. Sul versamento dell?"acconto da parte dei contribuenti con liquidazione trimestrale (“per opzione”) non è dovuta la maggiorazione per interessi dell?"1%. L?"acconto pagato verrà successivamente scomputato dall?"ammontare dell?"IVA dovuta per il mese di dicembre 2025 (nel caso dei contribuenti mensili) ovvero per il quarto trimestre 2025 (nel caso dei contribuenti trimestrali). È ammesso il pagamento mediante compensazione con altre imposte e contributi, ma nel rispetto delle condizioni previste dall?"attuale normativa. L?"importo da versare (eventualmente) può essere determinato utilizzando tre differenti modalità di calcolo: storico: 88% del versamento relativo all?"ultimo mese o trimestre dell?"anno precedente (nel calcolo bisogna tenere conto dell?"acconto versato lo scorso anno). analitico: 100% dell?"imposta risultante a debito dalla liquidazione straordinaria alla data del 20 dicembre 2025. previsionale: 88% dell?"IVA che si prevede di dover versare per l?"ultima liquidazione periodica dell?"anno in corso.


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  • 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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  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
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  • 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.

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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