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CPB E RAVVEDIMENTO SPECIALE: CHIARIMENTI DELL?"AGENZIA DELLE ENTRATE SU RATE E INTERESSI


Con una Faq del 5 febbraio 2026 l?"Agenzia delle Entrate ha fornito chiarimenti in merito alle scadenze dei versamenti rateali dell?"imposta sostitutiva dovuta dai soggetti Isa che hanno aderito al regime speciale connesso al concordato preventivo biennale, previsto dall?"articolo 2-quater, comma 8, del Dl n. 113/2024 (ravvedimento speciale anni 2018-2022) e dall?"articolo 12-ter, comma 1, del Dl n. 84/2025 (ravvedimento speciale anni 2019-2023).I quesiti posti riguardavano, in particolare, le scadenze delle rate successive alla prima, il saggio di interesse legale applicabile alle rate in scadenza nel 2026 per il ravvedimento 2018-2022 e il momento di decorrenza degli interessi in caso di versamento della prima rata a gennaio 2026. Scadenze delle rateCon riferimento al ravvedimento speciale 2019-2023, l?"Agenzia ha chiarito che, anche qualora la prima rata venga versata prima del termine ultimo del 15 marzo 2026 (ad esempio il 20 gennaio), le nove rate successive scadono il giorno 15 dei mesi successivi: 15 aprile, 15 maggio e così via.Per il ravvedimento 2018-2022 resta invece ferma la cadenza mensile originaria con decorrenza dal 31 marzo 2025. Sono considerati regolari anche i versamenti anticipati delle prime rate, purché per le successive venga rispettata la periodicità mensile prevista dalla norma. Saggio di interesse legalePer le rate relative al ravvedimento speciale 2018-2022 con scadenza nel 2026 trova applicazione il tasso di interesse legale dell?"1,6%, in vigore dal 1° gennaio 2026. Decorrenza degli interessiIn caso di pagamento rateale del ravvedimento 2019-2023, gli interessi legali sono dovuti esclusivamente sulle rate successive alla prima e decorrono comunque dal 15 marzo 2026, indipendentemente dalla data effettiva di versamento della prima rata. Fonte: https://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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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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