{"id":17168,"date":"2020-06-01T11:38:00","date_gmt":"2020-06-01T09:38:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2020\/06\/01\/irap-stop-al-saldo-2019-e-al-primo-acconto-2020\/"},"modified":"2020-06-01T11:38:00","modified_gmt":"2020-06-01T09:38:00","slug":"irap-stop-al-saldo-2019-e-al-primo-acconto-2020","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/irap-stop-al-saldo-2019-e-al-primo-acconto-2020\/","title":{"rendered":"Irap,\u00a0stop\u00a0al\u00a0saldo\u00a02019\u00a0e al\u00a0primo\u00a0acconto\u00a02020"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Le imprese, con ricavi o compensi non superiori a 250 milioni di euro nel 2019, dovranno inserire l\u2019Irap di competenza nei bilanci 2019 per un importo pari al minor importo tra l\u2019imposta che sarebbe effettivamente dovuta per il 2019, senza considerare l\u2019articolo 24 del Dl 19 maggio 2020, n. 34, e gli acconti calcolati con il metodo storico, pari al 100% dell\u2019Irap relativa al 2018 (o al 90%, per le Pmi con gli Isa).<\/p>\n<p>&nbsp;<\/p>\n<p>Il saldo dell\u2019Irap \u00abnon \u00e8 dovuto\u00bb relativamente al 2019, per i soggetti che hanno un periodo d\u2019imposta coincidente con l\u2019anno solare. Per gli altri, invece, il saldo Irap non \u00e8 dovuto per il periodo di imposta in corso al 31 dicembre 2019. Non \u00e8 dovuto il versamento della prima rata dell&#8217;acconto dell&#8217;Irap relativa al 2020, per i soggetti che hanno un periodo d\u2019imposta coincidente con l\u2019anno solare. Per gli altri, non \u00e8 dovuta quella dell&#8217;acconto dell&#8217;Irap relativa al periodo di imposta successivo a quello in corso al 31 dicembre 2019.<\/p>\n<p>&nbsp;<\/p>\n<p>Il 30 giugno 2020, cio\u00e8 alla scadenza ordinaria del saldo dell\u2019Irap per il 2019 e della prima rata dell\u2019acconto Irap per il 2020.<\/p>\n<p>&nbsp;<\/p>\n<p>L\u2019Irap dovuta di competenza del 2019, da indicare nei bilanci 2019 (peraltro, alcuni gi\u00e0 approvati), con la scrittura \u00abIrap dell\u2019esercizio\u00bb a \u00abRegioni c\/Irap\u00bb, \u00e8 di un ammontare pari al minor importo tra quanto sarebbe effettivamente dovuto per il 2019 (senza l\u2019articolo 24 del Dl 19 maggio 2020, n. 34) e gli acconti calcolati con il metodo storico, pari al 100% dell\u2019Irap relativa al 2018 (o al 90%, per chi contemporaneamente ha \u201cricavi o compensi\u201d non superiori a 5.164.569 euro ed esercita \u00abattivit\u00e0 economiche, per le quali sono stati approvati\u00bb gli Isa.<\/p>\n<p><a href=\"mailto:info@beneggiassociati.com\"><strong><\/p>\n<p>Sei interessato all\u2019articolo? Scrivici e verrai contattato da un nostro Consultant<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/beneggiassociati.com\/\">@ Beneggi e Associati | Commercialisti al servizio delle imprese | Meda | Milano<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Le imprese, con ricavi o compensi non superiori a 250 milioni di euro nel 2019, dovranno inserire l\u2019Irap di competenza nei bilanci 2019 per un importo pari al minor importo tra l\u2019imposta che sarebbe effettivamente dovuta per il 2019, senza considerare l\u2019articolo 24 del Dl 19 maggio 2020, n. 34, e gli acconti calcolati [&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-17168","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Irap,\u00a0stop\u00a0al\u00a0saldo\u00a02019\u00a0e al\u00a0primo\u00a0acconto\u00a02020 - Beneggi &amp; 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