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AIUTO ALLA CRESCITA ECONOMICA (ACE): ENTRO IL 31 OTTOBRE LA PRESENTAZIONE DELLE ISTANZE


A seguito alle modifiche introdotte dal decreto del Ministero dell'Economia e delle Finanze del 3 agosto 2017 l'Agenzia delle Entrate, con la Circolare n. 26/E del 26 ottobre 2017, fornisce ulteriori chiarimenti circa l'agevolazione Aiuto alla crescita economica (Ace) riguardo, nello specifico, al termine per la presentazione delle istanze di interpello probatorio relative al 2016 e la decorrenza della nuova disciplina antielusiva. Le Entrate chiariscono che, in base alla proroga disposta dal Dpcm del 26 luglio 2017, i soggetti con periodo d'imposta coincidente con l'anno solare possono presentare l'interpello Ace relativo al periodo di imposta 2016 entro il 31 ottobre 2017. Relativamente alla decorrenza delle norme antielusive l'Agenzia ricorda invece che le stesse trovano applicazione a partire dal periodo d'imposta 2018. In particolare, per i periodi d'imposta dal 2011 al 2017, viene chiarito che: per le annualità fino al 2015 (per le quali, per i soggetti con periodo d'imposta coincidente con l'anno solare, le dichiarazioni sono state ragionevolmente presentate) è preclusa la possibilità di presentare dichiarazioni integrative finalizzate ad anticipare la fruizione delle novità introdotte dall'ultimo intervento normativo; per le annualità 2016 e 2017 (per le quali, per i soggetti con periodo d'imposta coincidente con l'anno solare, i termini di presentazione delle relative dichiarazioni sono ancora aperti) i contribuenti possono invece fruire anticipatamente in dichiarazione delle novità normative, applicando "integralmente" il nuovo regime. Fonte: http://www.agenziaentrate.gov.it
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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:

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