Terzo settore, crisi d’impresa e IVA: pubblicato il decreto attuativo

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È diventato ufficiale, con la pubblicazione in Gazzetta Ufficiale, il decreto legislativo 4 dicembre 2025, n. 186, che introduce un pacchetto articolato di interventi fiscali e IVA destinati a incidere in modo significativo su Terzo settore, sport dilettantistico, gestione della crisi d’impresa e disciplina IVA, con l’obiettivo dichiarato di razionalizzare il quadro normativo e ridurre gli oneri amministrativi.

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