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STUDIO DORIGHELLI

Bolli virtuali FE del quarto trimestre 2019 deducibili solo nel 2020


In base al comma 1 dell'art. 99 TUIR: non sono deducibili dal reddito le imposte sul reddito e le imposte per le quali è prevista la rivalsa (ad esempio l'IVA); le altre imposte, salvo eccezioni, sono invece deducibili secondo "il principio di cassa" ossia nel periodo d'imposta in cui è avvenuto il pagamento anche se si tratta di tributi di competenza di altri esercizi. I bolli su fatture elettroniche emesse del quarto trimestre 2019, seppur di competenza dell'esercizio 2019 (e quindi da contabilizzare in tale anno), saranno quindi deducibili nel 2020, con conseguente variazione in aumento del reddito 2019 da evidenziare in Unico2020 e corrispondente variazione in diminuzione del reddito 2020 da evidenziare in Unico2021. Ricordiamo che in tema di bolli elettronici, fin dal 2003 la Cassazione tributaria, con la sentenza n.10221 del 27/06/2003, aveva ribadito che l'imposta di bollo è deducibile "per cassa" a nulla rilevando il fatto che l'imposta fosse stata corrisposta con metodo virtuale.
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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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