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Conversione il legge del Decreto Sostegni-bis: proroga ISA confermata e altre novità


Il 22 luglio 2021 il decreto “Sostegni-bis” (D.L. 25 maggio 2021, n. 73) ha concluso il suo iter parlamentare ed è stato convertito in legge. Tra le principali novità intervenute in sede di conversione in legge segnaliamo: il rinvio delle scadenze per il versamento delle imposte da parte dei contribuenti che esercitano attività economiche per le quali sono approvati gli Indici sintetici di affidabilità fiscale e che dichiarano ricavi o compensi di ammontare non superiore al limite stabilito da ciascun indice. In particolare, per i soggetti ISA vengono prorogati al 15 settembre 2021 i termini di versamento delle imposte – senza alcuna maggiorazione – risultanti dalle dichiarazioni dei redditi, Irap ed Iva in scadenza dal 30 giugno al 31 agosto 2021; lo slittamento delle rate relative alla “Rottamazione-ter” e al “Saldo e stralcio” sospese da febbraio 2020. I versamenti potranno essere effettuati in quattro scadenze dal 31 luglio (che passa al 2 agosto) al 31 ottobre, mentre le rate sospese del 2021 andranno versate in unica soluzione entro il prossimo 30 novembre 2021; l’estensione dei contributi a fondo perduto, previsti per gli operatori economici colpiti dall’emergenza epidemiologica da Covid-19, anche alle imprese con ricavi tra i 10 e i 15 milioni di euro; l’esenzione dal pagamento dell’Imu 2021 per i proprietari di immobili interessati dal blocco degli sfratti a causa dell’emergenza Covid; il riconoscimento di nuovi crediti d’imposta per incentivare l’impiego dei POS e dei pagamenti elettronici; nuovi contributi a fondo perduto per le imprese che operano nei settori del wedding, intrattenimento e organizzazione di feste e cerimonie.
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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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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