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STUDIO DORIGHELLI

RISCOSSIONE IMPORTI DAL GSE PER IMPIANTO FOTOVOLTAICO: COME INDICARLI IN DICHIARAZIONE


Rientrano nella categoria dei “redditi derivanti da attività commerciali non esercitate abitualmente” e, pertanto, devono essere riportati nella precompilata con il codice 1, nel rigo D5 del modello 730 (quadro D - “Altri redditi”) i proventi derivanti dalla vendita dell’energia prodotta in eccedenza rispetto al proprio fabbisogno. Per chi presenta il modello Redditi Persone fisiche, il rigo in cui indicare tali redditi è RL14 (colonna 2). I contributi ricevuti dal proprietario dell’impianto fotovoltaico (persona fisica non esercitante attività di impresa), che per la vendita dell’eccedenza di energia utilizza il regime del “ritiro dedicato”, infatti, rappresentano fiscalmente “redditi diversi” e vanno indicati nella dichiarazione dei redditi.  Lo ha ricordato l'Agenzia delle Entrate, con una notizia pubblicata sulla rivista telematica FiscoOggi, che per approfondimenti rimanda alla propria Circolare n. 46/E del 2007. Fonte: https://www.fiscooggi.it


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  • 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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  • 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.

Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

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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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