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BJ  studio legale tributario

Il mio Blog

Il mio Blog

Del doman ... fiscale ... non v'è certezza

Posted on 20 February, 2019 at 14:30

L'avvento della fattura elettronica ha cancellato il cosiddetto Spesometro ma ha introdotto l'Esterometro.

Il saldo e stralcio (pace fiscale) è stato modificato in sede di conversione nella parte che riguarda le percentuali.....guarda caso a sfavore del contribuente.

Nel mio articolo del 27 ottobre ? Dicevo:

….. tre aliquote per la pace fiscale a saldo e stralcio per le cartelle esattoriali, anche INPS, per coloro che dimostrano di essere in difficoltà, con le percentuali minima al 6%; intermedia al 10%; massima al 25% (vedremo i dettagli nella conversione del Decreto in Parlamento).

E infatti nella conversione le tre aliquote sono diventate:

16% ISEE sotto gli 8.500

20% ISEE da 8.500 fino a 12.500

35% ISEE da 12.500 a 20.000

Sopra i 20.000 resta la rottamazione ter.

Il 10% solo per chi ha in corso la procedura di liquidazione per sovraindebitamento.

Si paga comunque l'aggio per l'agente di riscossione e le spese di notifica e delle procedure esecutive.

Le domande per il Saldo e Stralcio e la rottamazione Ter scadono il 30 Aprile.

C'è però la rottamazione automatica quella che cancella tutte le iscrizioni a ruolo dal 01/01/2000 al 31/12/2010, con importo, per singola partita, comprese sanzioni ed interessi, non superiore a 1.000,00 Euro.

Per ulteriori approfondimenti ci contatti allo 0432501768 o via email: [email protected]

Carlo Barbiera Commercialista


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