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GLOBAL MINIMUM TAX: MODALITà DI PRESENTAZIONE DELLA COMUNICAZIONE RILEVANTE


Con Provvedimento del 9 aprile 2026 l'Agenzia delle Entrate definisce termini e modalità di presentazione della comunicazione rilevante da parte delle imprese che appartengono a gruppi multinazionali o nazionali rientranti nell?"ambito applicativo dell?"imposizione integrativa della Global minimum tax. Sono tenute a presentare la comunicazione rilevante le imprese localizzate in Italia che fanno parte di un gruppo multinazionale o nazionale con ricavi annui pari o superiori a 750 milioni di euro, ivi compresi i ricavi delle entità escluse di cui all?"articolo 11 del Decreto Legislativo, risultanti nel bilancio consolidato della controllante capogruppo in almeno due dei quattro esercizi immediatamente precedenti a quello considerato.La comunicazione, contenente i dati necessari per determinare l?"imposizione integrativa, deve essere trasmessa in formato XML tramite i servizi telematici dell?"Agenzia entro il 15° mese successivo alla chiusura dell?"esercizio (18 mesi per il primo invio, comunque non prima del 30 giugno 2026). Il provvedimento disciplina inoltre i casi di esonero, le modalità tecniche di invio, il rilascio delle ricevute e lo scambio automatico delle informazioni tra amministrazioni fiscali. 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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