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background-color: #fff; border-radius: 0.5rem; box-shadow: 0 12px 24px rgba(0, 0, 0, 0.12); font-family: sans-serif; content: 'Loading...'; display: flex !important; font-size: 13px; font-weight: bold; line-height: 1; justify-content: center; min-height: 50px; text-transform: uppercase;}#speakup-player:empty{ display: block;} (Adnkronos) - Concordato preventivo biennale, la flat tax punta a rilanciare il patto tra contribuenti e Fisco. Nel corso del Consiglio dei Ministri del 26 luglio è stato approvato in via definitiva il decreto correttivo in materia di adempimento collaborativo, concordato e scadenze fiscali, e l’avvio di una nuova forma di tassazione piatta è indubbiamente una delle novità di maggior rilievo.Tre le aliquote di tassazione previste per le partite IVA che aderiranno alla flat tax: si va dal 10% al 15%, sulla base del livello di affidabilità fiscale. Regole di maggior favore arrivano inoltre per i forfettari.Le conferme sono arrivate il 5 agosto scorso, con la pubblicazione del testo del decreto correttivo in Gazzetta Ufficiale. Si applicherà sul reddito incrementale proposto dal Fisco, e accettato dal contribuente, la flat tax a tre binari introdotta per le partite IVA che applicano gli ISA. Una novità che cambia le regole per il calcolo degli acconti e che dal punto di vista pratico impatterà sulla scadenza del secondo acconto di novembre.Chi sceglierà di aderire al concordato preventivo biennale potrà quindi beneficiare di regole di maggior favore sul fronte della determinazione delle imposte aggiuntive dovute sul differenziale tra il reddito dichiarato nel 2023 e il reddito concordato per il biennio 2024-2025.In particolare, per le partite IVA che applicano gli ISA la flat tax sarà così strutturata:● 10% in caso di punteggio ISA da 8 a 10;● 12% in caso di punteggio tra il 6 e l’8;● 15% in caso di punteggio inferiore a 6.L'intento del Governo, che ha recepito una delle indicazioni formulate dai rappresentanti del mondo professionale e imprenditoriale nel corso delle audizioni sullo schema di correttivo, è di premiare maggiormente le partite IVA che già ad oggi, e quindi a prescindere dall’adesione al concordato, sono già considerate fiscalmente affidabili sulla base degli Indici Sintetici di Affidabilità fiscale. Ma, ancor di più, con la flat tax viene messa sul tavolo l’ultima carta disponibile per rendere più vantaggioso il concordato preventivo biennale, ritenuto da molti tutt’altro che conveniente.Anche le partite IVA che applicano il regime forfettario, e che quindi già beneficiano della flat tax del 15% e del 5% per i primi cinque anni di attività, potranno contare su una tassazione di favore in caso di adesione al concordato.In tal caso le aliquote fissate ammontano al 10% e al 3% per i forfettari startup, con le medesime regole di calcolo previste per i soggetti ISA.Una novità che aumenta la convenienza del concordato per le partite IVA minori, per le quali il patto con il Fisco prende il via in forma sperimentale, e quindi per una sola annualità, consentendo di arrivare alla fine di ottobre - e quindi alla scadenza per l’adesione - con un quadro ormai quasi cristallizzato dell’andamento della propria attività.Se già di base quindi per i forfettari è più fluida la valutazione di pro e contro del concordato, con la flat tax gli aspetti positivi vengono di fatto massimizzati. di Adnkronos   07-08-2024 - 16:58 Link copiato Commenti Leggi la Netiquette

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