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RECUPERO ICI ENTI NON COMMERCIALI: ISTITUITI I CODICI TRIBUTO PER IL VERSAMENTO CON F24


Con Risoluzione n. 12 del 24 marzo l'Agenzia delle Entrate ha istituito i codici tributo per il il versamento, tramite il modello F24 e il modello F24 “Enti pubblici”, delle somme dovute per il recupero dell?"imposta comunale sugli immobili (ICI) ai sensi dell?"articolo 16-bis del Dl n. 131/2024. La misura si inserisce nel quadro delle disposizioni volte al recupero degli aiuti di Stato connessi alle esenzioni ICI riconosciute agli enti non commerciali, in attuazione delle decisioni europee in materia. I soggetti interessati sono tenuti a presentare, entro il 31 marzo 2026, apposita dichiarazione in via telematica per il recupero dell'ICI relativa agli anni dal 2006 al 2011 e ad effettuare il versamento entro i 30 giorni successivi. Gli importi devono essere corrisposti ai Comuni nel cui territorio sono ubicati gli immobili, al netto di quanto eventualmente già versato per gli stessi periodi. Le somme oggetto del recupero, comprensive degli interessi, se superiori a 100.000 euro possono essere rateizzate in 4 quote trimestrali di pari importo. La risoluzione istituisce distinti codici tributo per il versamento dell?"imposta (in base alla tipologia di immobile), nonché specifici codici per sanzioni e interessi. Fonte: https://www.agenziaentrate.gov.it


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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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