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TASSA SUGLI EXTRAPROFITTI DELLE BANCHE: ISTRUZIONI PER IL VERSAMENTO E CODICI TRIBUTO


Con Circolare n. 4/E del 23 febbraio l'Agenzia delle Entrate ha fornito chiarimenti sull'imposta straordinaria a carico delle banche, calcolata sull’incremento del margine d’interesse, introdotta dall'articolo 26 del Dl n. 104/2023 (c.d. Decreto "Asset"), convertito, con modificazioni, dalla L. n. 136/2023.Nel documento vengono fornite le istruzioni operative agli Uffici in merito: all’ambito soggettivo di applicazione dell’imposta straordinaria; alla determinazione della base imponibile; alla soglia relativa all’ammontare massimo dell’imposta straordinaria; alle modalità e ai termini per il versamento dell’imposta; alle regole per la costituzione della riserva non distribuibile; alle modalità di determinazione della base imponibile dell’imposta per le ?imprese che iniziano l’attività nel corso degli esercizi interessati. Con precedente Risoluzione n. 7 del 24 gennaio l'Agenzia Entrate ha istituito i codici tributo per il versamento, mediante modello F24, dell’imposta straordinaria, che sono: “2717” denominato “Imposta straordinaria sull’incremento del margine di interesse – articolo 26, decreto-legge 10 agosto 2023, n. 104";  “1947” denominato “Imposta straordinaria sull’incremento del margine di interesse – INTERESSI - articolo 26, decreto-legge 10 agosto 2023, n. 104";  “8955” denominato “Imposta straordinaria sull’incremento del margine di interesse – SANZIONI - articolo 26, decreto-legge 10 agosto 2023, n. 104". In sede di compilazione del modello F24, i suddetti codici tributo sono esposti nella sezione “Erario”, in corrispondenza delle somme indicate nella colonna “importi a debito versati”, con l’indicazione nel campo “Anno di riferimento”, dell’anno d’imposta per cui si effettua il versamento, nel formato “AAAA”. Fonte: https://www.agenziaentrate.gov.ita
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Studio Dorighelli
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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