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MODIFICHE AGLI ISA APPLICABILI AL PERIODO D'IMPOSTA 2020


È stato pubblicato in Gazzetta Ufficiale n. 116 del 17 maggio 2021, Suppl. Ord. n. 20, il D.M. 30 aprile 2021 con cui sono state approvate le modifiche agli indici sintetici di affidabilità fiscale (ISA), applicabili al periodo d’imposta 2020. Le risultanze dell’applicazione degli indici sintetici di affidabilità fiscale, aggiornati con le modifiche approvate con il presente decreto, rilevano ai fini dell’accesso al regime premiale e delle attività di analisi del rischio di evasione fiscale. In particolare, nel decreto sono indicate: la metodologia statistico-economica utilizzata per la revisione congiunturale straordinaria degli ISA, ed i relativi interventi correttivi in relazione al solo periodo d’imposta in corso al 31 dicembre 2020, al fine di tenere conto degli effetti di natura straordinaria della crisi economica e dei mercati conseguente all’emergenza sanitaria da Covid-19, individuati sulla base della nota tecnica e metodologica; gli indici di concentrazione della domanda e dell’offerta per area territoriale, necessari per tener conto di situazioni di differente vantaggio, ovvero svantaggio, competitivo, in relazione alla collocazione territoriale; le misure di ciclo settoriale, necessarie per tener conto degli effetti dell’andamento congiunturale; le modifiche alle note tecniche e metodologiche degli indici approvati con i D.M. 24 dicembre 2019  e D.M. 2 febbraio 2021; le modifiche delle territorialità. Il decreto ha infine stabilito che, per il periodo d’imposta in corso al 31 dicembre 2020, gli ISA non si applicano nei confronti di chi esercita, in maniera prevalente, le attività economiche individuate dai codici attività riportati nell’allegato 12 del decreto. I contribuenti esclusi dall’applicazione degli indici devono comunque comunicare i dati economici, contabili e strutturali.
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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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