{"id":15547,"date":"2015-11-20T17:46:00","date_gmt":"2015-11-20T16:46:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2015\/11\/20\/novita-attivita-per-imposte-anticipate\/"},"modified":"2015-11-20T17:46:00","modified_gmt":"2015-11-20T16:46:00","slug":"novita-attivita-per-imposte-anticipate","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/novita-attivita-per-imposte-anticipate\/","title":{"rendered":"Novit\u00e0 attivit\u00e0 per imposte anticipate"},"content":{"rendered":"<p>Le attivit\u00e0 per imposte anticipate (Dta) iscritte in bilancio delle imprese soggette all\u2019Ires possono essere convertite in crediti di imposta solo in presenza di condizioni normativamente stabilite.<br \/>\nNon sono pi\u00f9 trasformabili in credito d&#8217;imposta le Dta relative al valore dell&#8217;avviamento e delle altre attivit\u00e0 immateriali (mentre rimarrebbero convertibili le Dta relative a svalutazioni e a perdite su crediti non ancora dedotte).<br \/>\nQuesta disposizione si applicher\u00e0 alle Dta iscritte per la prima volta a partire dai bilanci relativi all&#8217;esercizio in corso all\u2019entrata in vigore del decreto, e quindi, per i soggetti \u00absolari\u00bb, alle Dta iscritte per la prima volta nel bilancio 2015.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le attivit\u00e0 per imposte anticipate (Dta) iscritte in bilancio delle imprese soggette all\u2019Ires possono essere convertite in crediti di imposta solo in presenza di condizioni normativamente stabilite. Non sono pi\u00f9 trasformabili in credito d&#8217;imposta le Dta relative al valore dell&#8217;avviamento e delle altre attivit\u00e0 immateriali (mentre rimarrebbero convertibili le Dta relative a svalutazioni e a [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-15547","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archivio"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Novit\u00e0 attivit\u00e0 per imposte anticipate - Beneggi &amp; Associati<\/title>\n<meta name=\"description\" content=\"Le attivit\u00e0 per imposte anticipate (Dta) iscritte in bilancio delle imprese soggette all\u2019Ires possono essere convertite in crediti di imposta solo in\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/beneggiassociati.com\/en\/novita-attivita-per-imposte-anticipate\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novit\u00e0 attivit\u00e0 per imposte anticipate - Beneggi &amp; Associati\" \/>\n<meta property=\"og:description\" content=\"Le attivit\u00e0 per imposte anticipate (Dta) iscritte in bilancio delle imprese soggette all\u2019Ires possono essere convertite in crediti di imposta solo in\" \/>\n<meta property=\"og:url\" content=\"https:\/\/beneggiassociati.com\/en\/novita-attivita-per-imposte-anticipate\/\" \/>\n<meta property=\"og:site_name\" content=\"Beneggi &amp; Associati\" \/>\n<meta property=\"article:published_time\" content=\"2015-11-20T16:46:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/single-post-beneggi.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"823\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tiziano Beneggi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tiziano Beneggi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/novita-attivita-per-imposte-anticipate\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/novita-attivita-per-imposte-anticipate\\\/\"},\"author\":{\"name\":\"Tiziano Beneggi\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#\\\/schema\\\/person\\\/828daacfa37b359e89e981f920072004\"},\"headline\":\"Novit\u00e0 attivit\u00e0 per imposte anticipate\",\"datePublished\":\"2015-11-20T16:46:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/novita-attivita-per-imposte-anticipate\\\/\"},\"wordCount\":110,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/novita-attivita-per-imposte-anticipate\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/beneggiassociati.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/single-post-beneggi.jpg\",\"articleSection\":[\"ARCHIVIO\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/novita-attivita-per-imposte-anticipate\\\/\",\"url\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/novita-attivita-per-imposte-anticipate\\\/\",\"name\":\"Novit\u00e0 attivit\u00e0 per imposte anticipate - Beneggi &amp; 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