{"id":4304,"date":"2024-05-13T04:36:50","date_gmt":"2024-05-13T04:36:50","guid":{"rendered":"https:\/\/www.costanzoeassociati.it\/?p=4304"},"modified":"2024-05-13T04:36:51","modified_gmt":"2024-05-13T04:36:51","slug":"concordato-preventivo-biennale","status":"publish","type":"post","link":"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/concordato-preventivo-biennale\/","title":{"rendered":"Concordato preventivo biennale"},"content":{"rendered":"<p>il Concordato preventivo biennale, destinato a imprese e lavoratori autonomi, \u00e8 un nuovo strumento tramite il quale il Legislatore desidera instaurare un rapporto collaborativo tra fisco e contribuenti. Tale strumento, in vigore dal 2024, sar\u00e0 applicabile ai soggetti ISA e ai forfettari. I contribuenti in possesso dei requisiti che aderiranno al Concordato avranno accesso al regime premiale ISA e non potranno essere sottoposti agli accertamenti presuntivi basati sull\u2019articolo 39 del DPR 600\/1973. La volont\u00e0 del legislatore, al fine di instaurare un rapporto di fiducia e collaborazione tra contribuenti e fisco, \u00e8 quindi quella di creare un nuovo strumento per assolvere, da una parte, ai problemi di gettito e, dall\u2019altra di supportare le imprese e i lavoratori autonomi durante periodi economicamente difficili, agevolando piccole e medie imprese, partite Iva, professionisti ed anche le societ\u00e0 di minori dimensioni che applicano gli ISA fornendo uno strumento di tax planning. Scopo principale dello strumento \u00e8 quello di favorire l\u2019adempimento spontaneo indirizzando il focus del prelievo tributario sulla predeterminazione dei redditi.<\/p>\n<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-bottom-left\"><a href=\"https:\/\/www.costanzoeassociati.it\/en\/wp-json\/wp\/v2\/posts\/4304?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\" ><img decoding=\"async\" src=\"https:\/\/www.costanzoeassociati.it\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"Download PDF\" \/><\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>il Concordato preventivo biennale, destinato a imprese e lavoratori autonomi, \u00e8 un nuovo strumento tramite il quale il Legislatore desidera instaurare un rapporto collaborativo tra fisco e contribuenti. Tale strumento, in vigore dal 2024, sar\u00e0 applicabile ai soggetti ISA e ai forfettari. I contribuenti in possesso dei requisiti che aderiranno al Concordato avranno accesso al [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[115],"tags":[],"class_list":["post-4304","post","type-post","status-publish","format-standard","hentry","category-glossario-economia-finanza"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Concordato preventivo biennale - Costanzo e Associati<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/concordato-preventivo-biennale\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Concordato preventivo biennale - Costanzo e Associati\" \/>\n<meta property=\"og:description\" content=\"il Concordato preventivo biennale, destinato a imprese e lavoratori autonomi, \u00e8 un nuovo strumento tramite il quale il Legislatore desidera instaurare un rapporto collaborativo tra fisco e contribuenti. Tale strumento, in vigore dal 2024, sar\u00e0 applicabile ai soggetti ISA e ai forfettari. 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