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RIMBORSO IVA 2026: SVOLTA PER LE 'SOCIETà DI COMODO' E NUOVE SEMPLIFICAZIONI


I nuovi Modelli IVA 2026 introducono una serie di correttivi che promettono di snellire notevolmente le procedure per il recupero del credito IVA. La principale novità riguarda il rimborso IVA per le cosiddette società di comodo (o non operative). In un?"ottica di allineamento ai principi comunitari di neutralità dell?"imposta, viene eliminata la storica penalizzazione che impediva l?"utilizzo del credito. Da quest?"anno, lo status di società non operativa non blocca più il credito maturato, né richiede attestazioni specifiche o test di operatività per sbloccare i fondi. Le innovazioni toccano anche settori specifici e politiche di investimento: settore logistica e trasporti: cambiano le regole per l?"indicazione delle prestazioni in reverse charge (inversione contabile). È stato chiarito che il pagamento dell?"IVA da parte del committente in questo regime non influisce sul calcolo dell?"aliquota media, parametro cruciale per l?"accesso al rimborso IVA. Una distinzione netta rispetto alle regole dello split payment della PA. investimenti su beni di terzi: si estende il perimetro del rimborso per l?"acquisto di beni ammortizzabili. L?"agevolazione coprirà anche le spese sostenute su beni di terzi, e anche gli investimenti destinati successivamente a operazioni non imponibili, rimuovendo precedenti incertezze interpretative.
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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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