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ISA 2026: DATI RILEVANTI E ATTIVITà SOGGETTE A REVISIONE


Con Provvedimento del 29 gennaio l'Agenzia delle Entrate individua i dati economici, contabili e strutturali rilevanti ai fini dell?"applicazione degli indici sintetici di affidabilità fiscale per il periodo di imposta 2026 e fornisce il programma delle revisioni degli ISA applicabili a partire dal medesimo periodo d?"imposta. Per il periodo d'imposta 2026 i contribuenti interessati dovranno dichiarare: i dati individuati nei decreti di approvazione degli ISA in vigore per il periodo d?"imposta 2025; i dati funzionali alla attività di revisione utilizzati nei modelli ISA utilizzati per il periodo d'imposta 2024; i dati indicati nell?"Allegato 1 al Provvedimento. A a seguito delle attività di elaborazione degli indici, il numero dei dati potrà essere ridotto. I dati contabili, in particolare, potranno essere ridotti ed accorpati oppure sostituiti con quelli previsti nei quadri di determinazione del reddito dei modelli dichiarativi Redditi. Nell'allegato 2 al Provvedimento sono individuate le ulteriori attività economiche per le quali è prevista la revisione degli ISA, individuate tenendo conto della nuova classificazione ATECO, entrata in vigore dal 1°gennaio 2025. Fonte: https://www.agenziaentrate.gov.it
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Dove siamo

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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