{"id":18361,"date":"2023-10-23T07:21:00","date_gmt":"2023-10-23T05:21:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2023\/10\/23\/dl-145-2023-nuove-disposizioni-sul-riversamento-del-credito-dimposta-ricerca-e-sviluppo-e-versamento-delle-imposte\/"},"modified":"2023-10-23T07:21:00","modified_gmt":"2023-10-23T05:21:00","slug":"dl-145-2023-nuove-disposizioni-sul-riversamento-del-credito-dimposta-ricerca-e-sviluppo-e-versamento-delle-imposte","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/dl-145-2023-nuove-disposizioni-sul-riversamento-del-credito-dimposta-ricerca-e-sviluppo-e-versamento-delle-imposte\/","title":{"rendered":"DL 145\/2023: Nuove Disposizioni sul Riversamento del Credito d&#8217;Imposta Ricerca e Sviluppo e Versamento delle Imposte"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Il Decreto Legge 145\/2023, entrato in vigore il 19 ottobre 2023, introduce importanti modifiche riguardanti il riversamento del credito d&#8217;imposta per investimenti in attivit\u00e0 di ricerca e sviluppo. Questa misura riguarda i crediti maturati a decorrere dal periodo d&#8217;imposta successivo a quello in corso al 31 dicembre 2014 e fino al periodo d&#8217;imposta in corso al 31 dicembre 2019.<\/p>\n<p>&nbsp;<\/p>\n<p>L&#8217;articolo 5 del decreto prevede una nuova scadenza per la presentazione delle richieste di riversamento spontaneo del credito d&#8217;imposta. Inizialmente fissata al 30 novembre 2023, questa scadenza \u00e8 stata prorogata al 30 giugno 2024. Le richieste dovrebbero includere informazioni dettagliate, tra cui i periodi di imposta di maturazione del credito d&#8217;imposta e gli importi da riversare.<\/p>\n<p>&nbsp;<\/p>\n<p>Inoltre, il comma 10 dell&#8217;articolo 5 stabilisce che l&#8217;importo del credito utilizzato in compensazione, come indicato nella comunicazione inviata all&#8217;Agenzia delle Entrate, deve essere riversato entro il 16 dicembre 2024. Questo rappresenta un prolungamento rispetto alla precedente scadenza del 16 dicembre 2023. Il pagamento pu\u00f2 essere effettuato in tre rate di pari importo, con scadenza il 16 dicembre di ciascun anno fino al 2026. Tuttavia, a partire dal 17 dicembre 2024, saranno applicati interessi al tasso legale.<\/p>\n<p>&nbsp;<\/p>\n<p>In caso di mancato pagamento di una delle rate entro la scadenza prevista, \u00e8 prevista l&#8217;iscrizione a ruolo dei residui importi dovuti, una sanzione pari al 30% degli stessi e l&#8217;applicazione di interessi, con decorrenza dal 17 dicembre 2024 anzich\u00e9 dal 17 dicembre 2023.<\/p>\n<p>&nbsp;<\/p>\n<p>Infine, \u00e8 stato introdotto un prolungamento del termine di decadenza per l&#8217;emissione di atti di recupero relativi ai crediti d&#8217;imposta per investimenti in attivit\u00e0 di ricerca e sviluppo utilizzati negli anni 2016 e 2017. Questo termine \u00e8 stato esteso di un anno.<\/p>\n<p>&nbsp;<\/p>\n<p>Queste modifiche alla normativa fiscale offrono un maggiore respiro alle imprese che desiderano beneficiare del credito d&#8217;imposta per attivit\u00e0 di ricerca e sviluppo. Tuttavia, \u00e8 importante che le aziende comprendano appieno queste nuove disposizioni per evitare sanzioni e massimizzare i vantaggi fiscali.<\/p>\n<p>&nbsp;<\/p>\n<script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof InitializeEditor,callIfLoaded:function(o){return!(!gform.domLoaded||!gform.scriptsLoaded||!gform.themeScriptsLoaded&&!gform.isFormEditor()||(gform.isFormEditor()&&console.warn(\"The use of gform.initializeOnLoaded() is deprecated in the form editor context and will be removed in Gravity Forms 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Questa misura riguarda i crediti maturati a decorrere dal periodo d&#8217;imposta successivo a quello in corso al 31 dicembre 2014 e fino al periodo d&#8217;imposta in [&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-18361","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 v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DL 145\/2023: Nuove Disposizioni sul Riversamento del Credito d&#039;Imposta Ricerca e Sviluppo e Versamento delle Imposte - Beneggi &amp; Associati<\/title>\n<meta name=\"description\" content=\"&nbsp; Il Decreto Legge 145\/2023, entrato in vigore il 19 ottobre 2023, introduce importanti modifiche riguardanti il riversamento del credito d&#039;imposta\" \/>\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\/dl-145-2023-nuove-disposizioni-sul-riversamento-del-credito-dimposta-ricerca-e-sviluppo-e-versamento-delle-imposte\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DL 145\/2023: Nuove Disposizioni sul Riversamento del Credito d&#039;Imposta Ricerca e Sviluppo e Versamento delle Imposte - Beneggi &amp; 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