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ESENZIONE IRPEF SUI TRATTAMENTI PENSIONISTICI VITTIME DEL DOVERE: COME PRESENTARE LE DOMANDE


L?"INPS fornisce le istruzioni per richiedere la defiscalizzazione dei trattamenti pensionistici spettanti alle vittime del dovere, ai soggetti equiparati e ai familiari superstiti. A partire dall?"anno d?"imposta 2026, i trattamenti pensionistici riconosciuti alle vittime del dovere, ai soggetti equiparati e ai familiari superstiti saranno completamente esenti dall?"IRPEF, senza più necessità di verificare il collegamento tra il beneficio fiscale e l?"evento che ha determinato il riconoscimento dello status. La novità è stata recepita dall?"INPS con la Circolare n. 51 del 30 aprile 2026, alla luce del consolidato orientamento della giurisprudenza in materia. Con il Messaggio n. 1943 dello scorso 10 giugno l?"Istituto ha fornito le indicazioni operative per presentare le domande di esenzione. Domande per nuove e vecchie pensioni L?"esenzione si applica sia ai trattamenti di prima liquidazione, sia a quelli già in pagamento, inclusi i casi di pensioni ottenute tramite cumulo, totalizzazione o computo in Gestione Separata.Per accedere al beneficio è necessario presentare una domanda di ricostituzione documentale, indicando lo status riconosciuto e gli estremi del relativo decreto di concessione. Modalità di presentazione Le istanze possono essere trasmesse online attraverso il servizio INPS dedicato “Domanda Pensione, Ricostituzione, Ratei, Certificazioni, APE Sociale e Beneficio precoci”, utilizzando SPID, CIE, CNS o eIDAS, oppure tramite i patronati abilitati. L?"INPS precisa inoltre che le contestazioni relative ai periodi d?"imposta precedenti al 2026 dovranno essere presentate direttamente all?"Agenzia delle Entrate. Fonte: https://www.inps.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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