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LE SOCIETà TRA PROFESSIONISTI ESCLUSE DAL CONTRIBUTO A FONDO PERDUTO


L'articolo 25 del Decreto "Rilancio" (DL 19 maggio 2020, n. 34) ha introdotto un contributo a fondo perduto, erogato direttamente dall'Agenzia delle Entrate, a favore dei soggetti esercenti attività d'impresa e di lavoro autonomo e di reddito agrario, titolari di partita IVA, di cui al TUIR approvato con decreto del Presidente della Repubblica 22 dicembre 1986, n. 917. Il comma 2 del suddetto articolo esclude dal beneficio alcuni soggetti, tra cui i lavoratori dipendenti e professionisti iscritti agli enti di diritto privato di previdenza obbligatoria, di cui ai decreti legislativi 30 giugno 1994, 509 e 10 febbraio 1996, n. 103. Con la Risposta n. 377 del 18 settembre l'Agenzia delle Entrate, dopo aver richiamato le circolari esplicative n. 15/2020 e n. 22/2020, ha ricordato che con la circolare n. 22/E del 2020, in riferimento agli "Studi associati composti da professionisti iscritti alle casse di Previdenza", è stato affermato che "Come chiarito nella circolare 15/E del 2020, non sono inclusi tra i fruitori del contributo i professionisti iscritti agli enti di diritto privato di previdenza obbligatoria di cui ai decreti legislativi 30 giugno 1994, n. 509 del 10 febbraio 1996, n. 103. Ne consegue che, gli studi associati composti da tali soggetti, non acquisendo propria autonomia giuridica rispetto ai singoli soggetti, restano parimenti esclusi". Le associazioni tra professionisti, dunque, come quella oggetto dell'interpello, restano escluse dal contributo a fondo perduto. 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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