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STUDIO DORIGHELLI

CPB, VIA LIBERA AI SOCI PROFESSIONISTI DELLE STP ANCHE SENZA ADESIONE DELLA SOCIETà


Con una FAQ pubblicata il 3 giugno 2026, l?"Agenzia delle Entrate ha fornito ulteriori chiarimenti in materia di Concordato Preventivo Biennale (CPB), con particolare riferimento alle cause di esclusione previste dagli articoli 10 e 11 del D.Lgs. n. 13/2024. In particolare, l?"Agenzia ha precisato che i soci che prestano attività professionale in una società tra professionisti (STP) possono aderire al CPB per il biennio 2026-2027 anche se la società non può accedere al concordato. La preclusione per la STP deriva infatti dalla mancanza del requisito soggettivo richiesto dalla normativa e non costituisce un ostacolo all?"adesione dei singoli soci. Le Entrate chiariscono inoltre che l?"adesione al CPB da parte di ciascun socio professionista è autonoma e non richiede la partecipazione degli altri soci della STP, non trovando applicazione, in tale fattispecie, le cause di esclusione previste dall?"articolo 11, comma 1, lettere b-quinquies) e b-sexies), del decreto CPB. 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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