CONCORDATO PREVENTIVO BIENNALE 2025/2026

from Le Notizie che non fanno rumore · host Team Fiscoeasy

Il Concordato Preventivo Biennale, introdotto nel 2024, potrà essere scelto anche nel 2025 per il biennio 2025/2026 da chi non vi aveva aderito lo scorso anno. Al contrario, chi ha già esercitato l’opzione nel 2024 per il biennio 2024/2025 non è interessato quest’anno a una nuova adesione.Chi può aderirePossono aderire alla proposta di concordato, per il biennio 2025/2026, solo i titolari di reddito d’impresa e di lavoro autonomo (professionisti) che applicano gli Indici Sintetici di Affidabilità Fiscale (contabilità semplificata/ordinaria). Coloro che adottano il regime forfettario non possono più aderire al Concordato Preventivo Biennale. La condizione principale è l'assenza di debiti tributari o contributivi definitivamente accertati superiori a € 5.000, inclusi interessi e sanzioni. I debiti sospesi o rateizzati non rientrano nel calcolo del limite di € 5.000. Il dato va riferito al 31 dicembre 2024. Non si prendono in considerazione i debiti oggetto di provvedimenti di sospensione o di rateizzazione.ASCOLTA LA PUNTATA PER SAPERNE DI PIù.Team Fiscoeasycommercialistaa OnLinewww.fiscoeasy.it

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This episode was published on September 24, 2025.

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