{"id":18419,"date":"2024-01-08T11:37:00","date_gmt":"2024-01-08T10:37:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2024\/01\/08\/sanatoria-delle-rimanenze-di-magazzino-guida-alla-nuova-normativa\/"},"modified":"2024-01-08T11:37:00","modified_gmt":"2024-01-08T10:37:00","slug":"sanatoria-delle-rimanenze-di-magazzino-guida-alla-nuova-normativa","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/sanatoria-delle-rimanenze-di-magazzino-guida-alla-nuova-normativa\/","title":{"rendered":"Sanatoria delle rimanenze di magazzino: guida alla nuova normativa"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>La Legge di Bilancio 2024 introduce una significativa novit\u00e0 per le imprese italiane: la sanatoria delle rimanenze di magazzino. Questa misura, contenuta nell&#8217;articolo 20 della legge, offre alle imprese l&#8217;opportunit\u00e0 di riallineare i valori di magazzino con quelli riportati in contabilit\u00e0, un passo importante verso la semplificazione fiscale promossa dal Governo.<\/p>\n<p>&nbsp;<\/p>\n<p>La sanatoria \u00e8 rivolta alle imprese che non adottano i principi contabili internazionali nella redazione del bilancio.<\/p>\n<p>Per il periodo d&#8217;imposta in corso al 31 dicembre 2023, queste imprese hanno la possibilit\u00e0 di adeguare le esistenze iniziali dei beni, seguendo due possibili percorsi:<\/p>\n<ol>\n<li><strong>Eliminazione delle Esistenze Iniziali<\/strong>: Le imprese possono eliminare le esistenze iniziali di quantit\u00e0 o valori che risultano superiori rispetto a quelli effettivi. Questa operazione richiede il versamento dell&#8217;IVA, calcolata applicando l&#8217;aliquota media dell&#8217;anno 2023, e di un&#8217;imposta sostitutiva del 18% sulla differenza tra l&#8217;ammontare calcolato e il valore eliminato.<\/li>\n<li><strong>Iscrizione di Valori Precedentemente Omessi<\/strong>: In alternativa, le imprese possono iscrivere valori precedentemente omessi, versando esclusivamente l&#8217;imposta sostitutiva del 18% sul valore iscritto.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><strong>Termini di pagamento:<\/strong> Le imposte dovute per la sanatoria devono essere versate in due rate di pari importo. La prima rata deve essere versata entro il termine previsto per il saldo delle imposte sui redditi del 2023, mentre la seconda rata entro il termine di versamento dell&#8217;acconto delle imposte sui redditi del periodo d&#8217;imposta successivo. In caso di mancato rispetto dei termini, le somme non pagate, comprensive di interessi e sanzioni, saranno iscritte a ruolo a titolo definitivo.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Implicazioni della sanatoria:<\/strong> L&#8217;adeguamento delle rimanenze di magazzino non comporter\u00e0 l&#8217;applicazione di sanzioni. I valori risultanti dalle variazioni saranno riconosciuti ai fini civilistici e fiscali dal periodo d&#8217;imposta successivo al 31 dicembre 2023 e non potranno essere utilizzati per accertamenti relativi a periodi d&#8217;imposta precedenti.<\/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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);\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; La Legge di Bilancio 2024 introduce una significativa novit\u00e0 per le imprese italiane: la sanatoria delle rimanenze di magazzino. Questa misura, contenuta nell&#8217;articolo 20 della legge, offre alle imprese l&#8217;opportunit\u00e0 di riallineare i valori di magazzino con quelli riportati in contabilit\u00e0, un passo importante verso la semplificazione fiscale promossa dal Governo. &nbsp; La sanatoria [&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":[8],"tags":[],"class_list":["post-18419","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fisco-e-contabilita"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sanatoria delle rimanenze di magazzino: guida alla nuova normativa - Beneggi &amp; Associati<\/title>\n<meta name=\"description\" content=\"&nbsp; La Legge di Bilancio 2024 introduce una significativa novit\u00e0 per le imprese italiane: la sanatoria delle rimanenze di magazzino. 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