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Con l’approvazione del c.d. “Decreto Crescita”, ora all’esame del Senato, è prevista la proroga dei versamenti delle imposte risultanti dalla dichiarazione dei REDDITI – IRAP dal 30 giugno al 30.09.2019.
Sono interessati dalla suddetta proroga:
1) le società, le associazioni nonché le ditte individuali per le quali sono stati approvati gli indici sintetici di affidabilità fiscale (trattasi degli ISA, ex STUDI DI SETTORE);
2) i soci di società di persone, associazioni e imprese interessate dagli ISA;
3) i soggetti di cui ai precedenti punti anche se interessati da una causa di esclusione o di inapplicabilità degli ISA;
4) i contribuenti minimi e forfetari; sul punto tuttavia è auspicabile un chiarimento da parte dell’Agenzia delle Entrate.
Non possono utilizzare la proroga al 30.09.2019 i soggetti interessati dalla causa di esclusione dagli ISA perché dichiarano ricavi/compensi superiori a €. 5.164.569.
Naturalmente la proroga al 30.09.2019 non comporta il versamento di alcun interesse e/o maggiorazione dello 0,4%.
Dopo il 30.09.2019 sarà possibile versare entro il 31.10.2019 ma in questo caso dovrà essere applicata la maggiorazione dello 0,4%.
VERSAMENTO RATEALE
In caso di scelta di versamento rateale dal 30.09.2019 si potranno scegliere al massimo 3 rate.
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Via San Bellino n.44 – 35020 Albignasego (PD) - ITALIA
