{"id":14498,"date":"2019-10-14T17:15:05","date_gmt":"2019-10-14T15:15:05","guid":{"rendered":"https:\/\/www.visureitalia.com\/smartfocus\/?p=14498"},"modified":"2023-10-10T13:04:07","modified_gmt":"2023-10-10T11:04:07","slug":"certificato-dei-debiti-tributari-cose-e-come-si-richiede","status":"publish","type":"post","link":"https:\/\/www.visureitalia.com\/smartfocus\/certificato-dei-debiti-tributari-cose-e-come-si-richiede\/","title":{"rendered":"Cos&#8217;\u00e8 e come si richiede il certificato unico dei debiti tributari?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">L&#8217;Agenzia delle Entrate, con il <em>provvedimento del 27\/06\/2019<\/em>, ha approvato il modello e le istruzioni per la richiesta e il rilascio del <strong>Certificato dei debiti tributari<\/strong> ai soggetti interessati. Vediamo in cosa consiste e come richiederlo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Che cosa \u00e8 il Certificato dei debiti tributari?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il <strong>Certificato unico debiti tributari<\/strong> contiene l&#8217;indicazione dei debiti risultanti all&#8217;anagrafe tributaria relativamente agli atti, alle contestazioni in corso e a quelle gi\u00e0 definite per le quali i debiti non sono stati soddisfatti, in materia di imposte dirette, imposta sul valore aggiunto e altre imposte indirette.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tale documento \u00e8 stata introdotto dall&#8217;<em>art. 364, comma 1, del d.lgs. 12 gennaio 2019, n. 14 (Codice della crisi d\u2019impresa e dell\u2019insolvenza)<\/em>, il quale ha stabilito che gli uffici dell&#8217;Amministrazione finanziaria devono rilasciare &#8220;<em>su richiesta del debitore o del  tribunale, un certificato unico sull&#8217;esistenza  di  debiti risultanti dai rispettivi atti, dalle contestazioni in corso e da quelle  gi\u00e0 definite per le quali i debiti non sono stati soddisfatti<\/em>&#8220;.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lo stesso articolo, al comma 2, ha precisato inoltre che l\u2019Agenzia delle entrate deve adottare, con proprio provvedimento, &#8220;<em>modelli per la <a href=\"https:\/\/www.visureitalia.com\/it\/certificati-agenzia-delle-entrate\/164-certificato-carichi-pendenti.html\"><strong>certificazione dei carichi pendenti<\/strong><\/a>, risultanti al sistema informativo dell&#8217;anagrafe tributaria e dell&#8217;esistenza di contestazioni, nonch\u00e9 per le  istruzioni agli uffici locali dell&#8217;Agenzia delle entrate competenti al rilascio e definisce un fac-simile di richiesta delle certificazioni medesime da parte dei soggetti interessati, curando la tempestivit\u00e0 di rilascio<\/em>&#8220;.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il provvedimento in questione \u00e8 il <em><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/1647585\/Provvedimento%2BDirettore%2BCertificato%2BDebiti%2BTributari.pdf\/08b4767a-eea3-d4a3-4fbe-39efaf1a1353\">provvedimento del 27\/06\/2019<\/a><\/em>, menzionato ad inizio articolo, nel quale troviamo importanti informazioni riguardanti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le modalit\u00e0 di rilascio e la tipologia dei debiti tributari da riportare sul Certificato unico debiti tributari;<\/li>\n\n\n\n<li>le istruzioni per la richiesta del certificato medesimo da parte dei soggetti interessati.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Quali sono i debiti tributari riportati nel certificato?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La certificazione dei debiti tributari attesta, quindi, l\u2019<strong>assenza di debiti tributari<\/strong> o la <strong>sussistenza di debiti tributari non soddisfatti<\/strong> in base ai dati risultanti nel sistema informativo dell\u2019anagrafe tributaria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In presenza di debiti tributari non soddisfatti, il certificato presenta in allegato un prospetto che riporta i debiti con l\u2019ammontare e lo stato della riscossione alla data di rilascio del certificato stesso. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dal prospetto \u00e8 possibile ricavare, ad esempio, le seguenti informazioni: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>tipologia dell\u2019atto dal quale scaturisce il debito (per esempio un avviso di accertamento, un atto di contestazione, una cartella di pagamento, una comunicazione degli esiti)<\/li>\n\n\n\n<li>numero identificativo dell\u2019atto<\/li>\n\n\n\n<li>l\u2019anno di imposta<\/li>\n\n\n\n<li>la data di notifica<\/li>\n\n\n\n<li>l\u2019importo residuo dovuto<\/li>\n\n\n\n<li>l\u2019eventuale presenza di una rateizzazione in corso, per la quale non \u00e8 avvenuta la decadenza<\/li>\n\n\n\n<li>la presenza di istituti definitori di competenza dell\u2019Agenzia delle entrate o di definizioni agevolate di competenza di Agenzia delle entrate\u2013riscossione<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Leggi anche &gt;&gt; <\/strong><a href=\"https:\/\/www.visureitalia.com\/smartfocus\/rinuncia-alleredita-e-debiti-tributari-con-il-fisco\/\"><strong>Rinuncia all&#8217;eredit\u00e0 e debiti tributari con il Fisco<\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Come richiedere il certificato dei debiti tributari<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il documento \u00e8 rilasciato dagli uffici dell&#8217;Amministrazione finanziaria competenti in base al domicilio fiscale del soggetto di imposta tramite il <strong>modello di richiesta del certificato unico debiti tributari<\/strong>. <\/p>\n\n\n<script>\nvar 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TRIBUTARI<\/h3>\n                            <p class='gform_description'><\/p>\n                        <\/div><form method='post' enctype='multipart\/form-data'  id='gform_124'  action='\/smartfocus\/wp-json\/wp\/v2\/posts\/14498' data-formid='124' novalidate>\n                        <div class='gform-body gform_body'><ul id='gform_fields_124' class='gform_fields top_label form_sublabel_below description_below validation_below'><li id=\"field_124_1\" class=\"gfield gfield--type-text gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label' for='input_124_1'><span class='gform-field-label__text'>Nome<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_1' id='input_124_1' type='text' value='' class='large'     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gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_checkbox'><ul class='gfield_checkbox' id='input_124_5'><li class='gchoice gchoice_124_5_1'>\n\t\t\t\t\t\t\t\t<input class='gfield-choice-input' name='input_5.1' type='checkbox'  value='Privacy ok'  id='choice_124_5_1'   \/>\n\t\t\t\t\t\t\t\t<label for='choice_124_5_1' id='label_124_5_1' class='gform-field-label gform-field-label--type-inline'><p style=\"font-size:12px\">Accetto di ricevere newsletter informative. Indicando la professione, ricever\u00f2 unicamente le notizie relative alla professione selezionata. Dichiaro di aver preso atto dell\u2019<a href=\"http:\/\/www.visureitalia.com\/smartfocus\/informativa-sulla-privacy\/\"target=\"blank\">Informativa sulla Privacy Policy e Cookie Policy<\/a> ai sensi del GDPR 2016\/679 <\/p><\/label>\n\t\t\t\t\t\t\t<\/li><li class='gchoice gchoice_124_5_2'>\n\t\t\t\t\t\t\t\t<input class='gfield-choice-input' name='input_5.2' type='checkbox'  value='Privacy ok'  id='choice_124_5_2'   \/>\n\t\t\t\t\t\t\t\t<label for='choice_124_5_2' id='label_124_5_2' class='gform-field-label gform-field-label--type-inline'><p style=\"font-size:12px\">Acconsento all'invio di comunicazioni commerciali da parte di Trust Srl. Puoi annullare l'iscrizione a queste comunicazioni in qualsiasi momento. 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I dati identificativi da fornire relativamente al soggetto cui si riferisce la richiesta sono:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>codice fiscale<\/em> del contribuente persona fisica o soggetto diverso da persona fisica;<\/li>\n\n\n\n<li><em>numero di partita IVA<\/em> del contribuente persona fisica o soggetto diverso da persona fisica;<\/li>\n\n\n\n<li><em>cognome e nome<\/em> del contribuente o la <em>denominazione<\/em> del soggetto diverso da persona fisica (senza abbreviazioni);<\/li>\n\n\n\n<li><em>domicilio fiscale.<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;ufficio delle Entrate verifica innanzitutto la propria competenza sui modelli ricevuti e, quindi, sull&#8217;emissione del certificato in base al <a href=\"https:\/\/www.visureitalia.com\/smartfocus\/domicilio-e-residenza-quale-differenza\/\">domicilio fiscale<\/a> del debitore. In caso negativo deve trasmettere la richiesta all&#8217;ufficio competente, informando anche il richiedente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il documento \u00e8 rilasciato entro 30 giorni dalla data in cui la relativa richiesta \u00e8 pervenuta all&#8217;Ufficio competente. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;Agenzia delle Entrate, con il provvedimento del 27\/06\/2019, ha approvato il modello e le istruzioni per la richiesta e il rilascio del Certificato dei debiti tributari ai soggetti interessati. Vediamo in cosa consiste e come richiederlo. Che cosa \u00e8 il Certificato dei debiti tributari? Il Certificato unico debiti tributari contiene l&#8217;indicazione dei debiti risultanti all&#8217;anagrafe [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":14606,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[3,1362],"tags":[96,2023,2025,2024],"class_list":["post-14498","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fisco-e-tributi","category-moduli-modelli-pdf","tag-agenzia-delle-entrate","tag-certificato-dei-debiti-tributari","tag-modello-certificato-unico-debiti-tributari","tag-richiesta-certificato-unico-debiti-tributari"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Certificato dei debiti tributari: cos&#039;\u00e8 e come si richiede?<\/title>\n<meta name=\"description\" content=\"In cosa consiste il Certificato dei debiti tributari e da quando potr\u00e0 essere richiesto? 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Dess\u00ec","author_link":"https:\/\/www.visureitalia.com\/smartfocus\/author\/michela-dessi\/"},"uagb_comment_info":0,"uagb_excerpt":"L&#8217;Agenzia delle Entrate, con il provvedimento del 27\/06\/2019, ha approvato il modello e le istruzioni per la richiesta e il rilascio del Certificato dei debiti tributari ai soggetti interessati. Vediamo in cosa consiste e come richiederlo. Che cosa \u00e8 il Certificato dei debiti tributari? Il Certificato unico debiti tributari contiene l&#8217;indicazione dei debiti risultanti all&#8217;anagrafe&hellip;","_links":{"self":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/14498","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/comments?post=14498"}],"version-history":[{"count":8,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/14498\/revisions"}],"predecessor-version":[{"id":45944,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/14498\/revisions\/45944"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/media\/14606"}],"wp:attachment":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/media?parent=14498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/categories?post=14498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/tags?post=14498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}