ISA 2026 e CPB 2026–2027: cosa cambia davvero per i dati precalcolati

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Il provvedimento del 13 aprile 2026 dell’Agenzia delle Entrate introduce un cambiamento strutturale — non più annuale — nelle modalità di acquisizione degli “ulteriori dati” necessari sia per gli ISA sia per il Concordato preventivo biennale (CPB).

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