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STUDIO DORIGHELLI

COMPENSAZIONE RUOLI 2026: LA SOGLIA SCENDE A 50.000 EURO


Il panorama della riscossione e delle compensazioni tributarie subisce dal 2026 una nuova, drastica sferzata. La Legge di Bilancio 2026 (Legge 30 dicembre 2025, n. 199) ha infatti ridisegnato i confini del “blocco” previsto dall?"art. 37 del D.L. n. 223/2006, dimezzando la soglia di accesso al divieto di compensazione in presenza di carichi di ruolo per imposte erariali scadute o accertamenti esecutivi affidati in riscossione. Dal 1° gennaio 2026, l?"asticella si è abbassata: la compensazione ruoli è ora preclusa a chiunque presenti pendenze superiori a 50.000 euro. Ricordiamo che il divieto riguarda esclusivamente la cosiddetta compensazione “orizzontale” o “esterna” (art. 17 del D.Lgs. n. 241/1997), ovvero quella che avviene tra tributi di diversa natura nel modello F24 (ad esempio, l?"utilizzo di un credito IVA per pagare contributi INPS o ritenute). Resta invece sempre consentita la “compensazione interna” (IVA su IVA, IRES su IRES), che non transita necessariamente per il modello F24 con saldo zero o ridotto. La riduzione della soglia da 100.000 a 50.000 euro trasforma quella che era una norma per i “grandi debitori” in una regola ordinaria che impatta pesantemente sulla liquidità delle PMI. La compensazione ruoli richiede oggi una vigilanza costante per evitare sanzioni pesanti e blocchi finanziari inattesi.
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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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