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CREDITO IVA SECONDO TRIMESTRE 2026: ENTRO IL 31 LUGLIO L?"INVIO DEL MODELLO IVA TR


La procedura consente di chiedere il rimborso o utilizzare in compensazione il credito maturato nel periodo aprile-giugno. I contribuenti che hanno maturato un credito IVA nel secondo trimestre 2026 hanno tempo fino al 31 luglio 2026 per trasmettere all?"Agenzia delle Entrate il modello IVA TR, necessario per richiedere il rimborso dell?"importo spettante oppure utilizzarlo in compensazione. L?"istanza deve essere presentata esclusivamente in modalità telematica. Per i crediti utilizzati in compensazione orizzontale per importi superiori a 5.000 euro, la compensazione potrà essere effettuata solo a partire dal decimo giorno successivo alla presentazione della richiesta e, salvo specifiche eccezioni, richiede l?"apposizione del visto di conformità. La possibilità di recuperare il credito IVA trimestrale è prevista dall?"articolo 38-bis del DPR 633/1972 per i contribuenti che presentano determinate condizioni e che abbiano maturato un credito superiore a 2.582,28 euro nei primi tre trimestri dell?"anno. Tra le principali situazioni che consentono l?"accesso al rimborso o alla compensazione rientrano lo svolgimento prevalente di operazioni con aliquote IVA inferiori rispetto a quelle applicate sugli acquisti, la realizzazione di operazioni non imponibili oltre il 25% del volume d?"affari, l?"acquisto di beni ammortizzabili per oltre due terzi degli acquisti complessivi e alcune operazioni effettuate nei confronti di soggetti esteri non stabiliti in Italia. La richiesta tramite modello IVA TR è inoltre consentita ai soggetti non residenti privi di stabile organizzazione in Italia, purché identificati direttamente o rappresentati da un soggetto residente.
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Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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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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