{"id":19183,"date":"2024-12-13T19:20:15","date_gmt":"2024-12-13T18:20:15","guid":{"rendered":"https:\/\/beneggiassociati.com\/?p=19183"},"modified":"2024-12-13T19:20:15","modified_gmt":"2024-12-13T18:20:15","slug":"ritenute-e-iva-non-versate-come-evitare-il-reato-entro-il-2024","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/ritenute-e-iva-non-versate-come-evitare-il-reato-entro-il-2024\/","title":{"rendered":"Ritenute e IVA non versate: come evitare il reato entro il 2024"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>La riforma introdotta dal <strong>Dlgs 87\/2024<\/strong> offre nuove opportunit\u00e0 per regolarizzare i mancati versamenti di ritenute e IVA attraverso l\u2019utilizzo degli <strong>avvisi bonari<\/strong> e la rateazione dei debiti tributari. Queste disposizioni consentono ai contribuenti di evitare il rischio di commissione del reato, a patto che si rispettino tempi e modalit\u00e0 precise.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Modifiche ai termini del reato<\/strong><br \/>\nLe soglie di rilevanza per il reato restano invariate:<\/p>\n<ul>\n<li>150.000 euro per le ritenute;<\/li>\n<li>250.000 euro per l\u2019IVA.<\/li>\n<\/ul>\n<p>Tuttavia, i termini per la rilevanza penale sono stati modificati. Dal 29 giugno 2024, l\u2019omesso versamento diventa penalmente rilevante solo se, entro il <strong>31 dicembre dell\u2019anno successivo alla presentazione della dichiarazione<\/strong>, il debito non \u00e8 estinto o non \u00e8 in corso una rateazione da avviso bonario.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Il ruolo degli avvisi bonari<\/strong><br \/>\nGli <strong>avvisi bonari<\/strong>, emessi a seguito di controlli automatizzati, assumono un ruolo centrale. La comunicazione degli esiti deve essere inviata entro il <strong>30 settembre dell\u2019anno successivo alla dichiarazione<\/strong>. Il contribuente ha tempo fino al <strong>31 dicembre<\/strong> per avviare la rateazione, evitando cos\u00ec il reato.<\/p>\n<p>Se il contribuente non riceve l\u2019avviso in tempo, pu\u00f2 comunque effettuare pagamenti spontanei pari ad almeno <strong>1\/20 del debito per ciascun trimestre solare<\/strong>, utilizzando il ravvedimento operoso. Una volta ricevuto l\u2019avviso bonario, la rateazione dovr\u00e0 essere proseguita secondo le regole ordinarie.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Decadenza dalla rateazione e rilevanza penale<\/strong><br \/>\nSe il contribuente non prosegue con i pagamenti rateali e il debito residuo supera:<\/p>\n<ul>\n<li><strong>50.000 euro per le ritenute<\/strong>;<\/li>\n<li><strong>75.000 euro per l\u2019IVA<\/strong>,<br \/>\nil comportamento diventa penalmente rilevante.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Debiti pregressi e impatto retroattivo<\/strong><br \/>\nLa riforma consente di riconsiderare omissioni relative agli anni precedenti, come il 2022. Ad esempio, un debito IVA di 251.000 euro al 27 dicembre 2019 che fosse ancora in corso di rateazione al 31 dicembre 2020 potrebbe risultare non punibile alla luce della nuova normativa. Tuttavia, su questi aspetti saranno necessari chiarimenti giurisprudenziali per definire i margini di applicazione retroattiva.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Cosa devono fare i contribuenti<\/strong><\/p>\n<ol>\n<li><strong>Monitorare le comunicazioni ricevute<\/strong>: Gli avvisi bonari sono strumenti chiave per regolarizzare la posizione fiscale.<\/li>\n<li><strong>Avviare tempestivamente la rateazione<\/strong>: Entro il 31 dicembre, per evitare il rischio penale.<\/li>\n<li><strong>Valutare il ravvedimento operoso<\/strong>: Se non si \u00e8 ancora ricevuto l\u2019avviso bonario, \u00e8 possibile iniziare pagamenti spontanei per ridurre il debito e rientrare nelle soglie di non punibilit\u00e0.<\/li>\n<li><strong>Rivedere i debiti passati<\/strong>: Analizzare eventuali omissioni pregresse per verificare la possibilit\u00e0 di regolarizzazione.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<script>\nvar 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