{"id":17536,"date":"2020-08-31T12:03:05","date_gmt":"2020-08-31T10:03:05","guid":{"rendered":"https:\/\/www.visureitalia.com\/smartfocus\/?p=17536"},"modified":"2020-09-13T11:47:01","modified_gmt":"2020-09-13T09:47:01","slug":"acconti-irap-2020-come-calcolare","status":"publish","type":"post","link":"https:\/\/www.visureitalia.com\/smartfocus\/acconti-irap-2020-come-calcolare\/","title":{"rendered":"Acconti IRAP 2020 e criteri di calcolo"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Il 20 agosto 2020 \u00e8 stata pubblicata la circolare dell\u2019Agenzia delle Entrate con le indicazioni e le risposte alle domande su <strong>come calcolare gli acconti IRAP 2020<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Come calcolare gli acconti IRAP 2020<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Come calcolare gli acconti IRAP 2020? Alla domanda ha dato risposta l\u2019Agenzia delle Entrate con la circolare n 25\/E del 20 agosto 2020 avente ad oggetto il <a href=\"https:\/\/www.visureitalia.com\/smartfocus\/dl-rilancio-novita-previste-decreto-rilancio\/\">Decreto Rilancio<\/a> recante \u201c<em>Misure urgenti in materia di salute, sostegno al lavoro e all&#8217;economia, nonch\u00e9 di politiche sociali connesse all&#8217;emergenza epidemiologica da COVID-19<\/em>\u201d. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La risposta, attesa da diverse settimane, chiarisce finalmente diversi quesiti relativi al pagamento degli acconti IRAP 2020. Nello specifico l\u2019Agenzia ha voluto dirimere le questioni su <strong>primo acconto IRAP e periodo d\u2019imposta non dovuto<\/strong> e sul <strong>secondo acconto che invece dovr\u00e0 necessariamente essere versato<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Questi sono i due quesiti principali a cui ha scelto di dare risposta l\u2019Agenzia delle Entrate. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A questo dobbiamo aggiungere i chiarimenti sui dubbi relativi all\u2019imposta che complessivamente dovr\u00e0 essere versata per il periodo d\u2019imposta 2019 (imposta da versare tenendo conto anche del saldo relativo al 2019).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>IRAP 2020<\/strong>: come calcolare gli acconti IRAP 2020<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le aziende con un volume di ricavi NON superiore a 250 milioni e i lavoratori autonomi con un corrispondente volume di compensi NON sono tenuti al versamento del saldo dell\u2019IRAP relativo al periodo d\u2019imposta 2019. Sullo stesso periodo d\u2019imposta \u00e8 invece obbligatorio il versamento dell\u2019acconto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019Agenzia delle Entrate inoltre ha ricordato come per il versamento dell\u2019acconto IRAP \u201cda effettuarsi ai sensi dell\u2019art 30 comma 3 del DLgs 446\/97 secondo le regole stabilite per le imposte sui redditi\u201d sia necessario determinare l\u2019acconto in base al metodo storico prendendo a riferimento l\u2019importo indicato nel rigo IR21 (<em>totale imposta del modello redditi 2020 periodo di imposta 2019<\/em>). <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Questo passaggio va seguito a prescindere che il saldo dovuto per il 2019 indicato nel rigo IR26 (importo a debito), sia di fatto un importo figurativo che secondo l\u2019articolo 24 del Decreto Rilancio non deve essere versato.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fonte: <strong><a href=\"https:\/\/www.agenziaentrate.gov.it\/\" target=\"_blank\" rel=\"noreferrer noopener\">Agenzia Delle Entrate<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il 20 agosto 2020 \u00e8 stata pubblicata la circolare dell\u2019Agenzia delle Entrate con le indicazioni e le risposte alle domande su come calcolare gli acconti IRAP 2020 Come calcolare gli acconti IRAP 2020 Come calcolare gli acconti IRAP 2020? Alla domanda ha dato risposta l\u2019Agenzia delle Entrate con la circolare n 25\/E del 20 agosto [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":17538,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[3,833],"tags":[1517,2214],"class_list":["post-17536","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fisco-e-tributi","category-news","tag-fisco-e-tributi","tag-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Acconti IRAP 2020 quali sono i criteri per il calcolo<\/title>\n<meta name=\"description\" content=\"Il 20 agosto 2020 \u00e8 stata pubblicata la circolare delle Entrate con le risposte alle domande su come calcolare gli acconti IRAP 2020\" \/>\n<meta name=\"robots\" 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Alla domanda ha dato risposta l\u2019Agenzia delle Entrate con la circolare n 25\/E del 20 agosto&hellip;","_links":{"self":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/17536","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/comments?post=17536"}],"version-history":[{"count":4,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/17536\/revisions"}],"predecessor-version":[{"id":17860,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/17536\/revisions\/17860"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/media\/17538"}],"wp:attachment":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/media?parent=17536"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/categories?post=17536"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/tags?post=17536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}