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STUDIO DORIGHELLI

PROROGA PER I VERSAMENTI DEI SOGGETTI ISA: IL NUOVO CALENDARIO


Come già preannunciato il Governo ha approvato lo scorso 22 maggio 2026 un DL d?"urgenza, in vigore dal 23 maggio, che prevede “Ai soggetti che applicano gli indici sintetici di affidabilità fiscale (ISA) e ai contribuenti in regime forfetario e di vantaggio è riconosciuta la possibilità di effettuare i versamenti fiscali in scadenza al 30 giugno 2026 entro il 20 luglio 2026 senza maggiorazioni. Il versamento potrà essere effettuato anche entro i trenta giorni successivi (19 agosto) con una maggiorazione dello 0,80 per cento a titolo di interesse corrispettivo.“. Da quest?"anno quindi, chi deciderà di rinviare i pagamenti delle imposte dal 20 luglio fino al 19 agosto, dovrà versare anche un interesse doppio rispetto al canonico 0,4%. Il nuovo calendario dei versamenti: Scadenza Adempimento / Descrizione 30 Giugno Scadenza per i versamenti che scaturiscono dalle dichiarazioni 2026 (redditi 2025) per i contribuenti persone fisiche non interessati dalla proroga. 20 Luglio Nuova scadenza per i versamenti che scaturiscono dalle dichiarazioni 2026 per contribuenti soggetti a ISA e collegati. 19 Agosto Nuova scadenza per i versamenti che scaturiscono dalle dichiarazioni 2026 per contribuenti soggetti a ISA e collegati con la maggiorazione dello 0,8% 30 Novembre Scadenza per il versamento del secondo acconto delle imposte sui redditi e dell?"Irap.
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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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