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TERZO SETTORE: ESCLUSIONE IVA FINO AL 2036


Sulla Gazzetta Ufficiale n. 288 del 12 dicembre è stato pubblicato il Decreto legislativo 4 dicembre 2025, n. 186, recante disposizioni in materia di Terzo settore, crisi d'impresa, sport e imposta sul valore aggiunto.Tra le novità più rilevanti in materia di Terzo settore il provvedimento prevede la proroga al 1° gennaio 2036 dell?"applicazione del nuovo regime di esenzione Iva per le operazioni realizzate dagli enti associativi, di cui all?"articolo 5, comma 15-quater, del Dl n. 146/2021, attualmente prevista per il 1° gennaio 2026.Il differimento di dieci anni delle disposizioni introdotte dal Dl 146/2021 permette agli enti di continuare ad applicare il regime attuale fino al 2035, evitando l?"immediata esposizione agli obblighi tipici del sistema IVA, come fatturazione e registrazione. Fonte: https://www.gazzettaufficiale.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
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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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