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CPB STUDI ASSOCIATI: IL DISALLINEAMENTO DEI SOCI NON ESCLUDE, MA ATTENZIONE AL RINNOVO


L?"Agenzia chiarisce quando il disallineamento temporale non preclude l?"accesso al concordato preventivo biennale, ma può incidere sulla sua continuità. Con Risposta n. 100 del 2 aprile l'Agenzia delle Entrate torna a fornire importanti chiarimenti in materia di concordato preventivo biennale (CPB) per gli studi associati, con particolare riferimento alle ipotesi di modifica della compagine e di disallineamento dei periodi di adesione tra studio e soci. L'Agenzia afferma che il mero disallineamento dei bienni di adesione al CPB tra lo Studio associato e i singoli soci non costituisce causa di esclusione dal regime, a condizione che tutti i soggetti coinvolti risultino aderenti al concordato.Resta fermo, tuttavia, che l'eventuale mancata adesione o mancato rinnovo, per il successivo biennio (2026­-2027), da parte anche di uno solo dei soci, rileva ai fini della continuità del regime. Nel caso esaminato, infatti, il mancato rinnovo per il biennio 2026-2027 da parte del socio di minoranza comporterebbe la cessazione dal CPB per lo studio a partire dal 2026. 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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