{"id":19317,"date":"2025-01-05T14:17:21","date_gmt":"2025-01-05T13:17:21","guid":{"rendered":"https:\/\/beneggiassociati.com\/?p=19317"},"modified":"2025-01-05T14:17:21","modified_gmt":"2025-01-05T13:17:21","slug":"compensi-professionisti-e-ritenute-nuove-regole-per-le-fatture-di-fine-anno","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/compensi-professionisti-e-ritenute-nuove-regole-per-le-fatture-di-fine-anno\/","title":{"rendered":"Compensi professionisti e ritenute: nuove regole per le fatture di fine anno"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>La riforma fiscale introdotta con il <strong>Dlgs 192\/2024<\/strong> ha portato importanti novit\u00e0 per i professionisti riguardo all\u2019imputazione temporale dei compensi relativi alle parcelle pagate a cavallo tra fine anno e inizio del successivo. Scopriamo i dettagli delle nuove regole e le implicazioni operative.<\/p>\n<h3>Imputazione Temporale: La Nuova Regola<\/h3>\n<p>L\u2019articolo 54 del TUIR, riscritto dal Dlgs 192\/2024, stabilisce che:<\/p>\n<blockquote><p>&#8220;Le somme e i valori percepiti nel periodo di imposta successivo a quello in cui sono stati corrisposti dal sostituto d\u2019imposta si imputano al periodo di imposta in cui sussiste l\u2019obbligo di effettuazione della ritenuta.&#8221;<\/p><\/blockquote>\n<p>In sintesi, se un sostituto d\u2019imposta paga una parcella con ritenuta negli ultimi giorni di dicembre 2024, il compenso deve essere dichiarato nel modello Redditi 2025 riferito al periodo d\u2019imposta 2024, anche se il professionista incassa la somma nei primi giorni del 2025.<\/p>\n<h3>Benefici della Nuova Normativa<\/h3>\n<p>Questa modifica elimina i precedenti <strong>disallineamenti<\/strong> temporali tra:<\/p>\n<ul>\n<li>Il periodo di competenza della <strong>ritenuta d\u2019acconto<\/strong>.<\/li>\n<li>Il periodo di dichiarazione del <strong>reddito effettivo<\/strong>.<\/li>\n<\/ul>\n<p>In passato, i professionisti tendevano ad anticipare volontariamente l\u2019imputazione del reddito per evitare discrepanze, ma questa prassi non era supportata da una base normativa chiara. La nuova regola sanifica retroattivamente tali comportamenti, riconoscendo la correttezza di questa impostazione.<\/p>\n<h3>Modalit\u00e0 Operative per i Professionisti<\/h3>\n<p>Per rispettare la nuova regola, i professionisti devono indicare nei propri registri contabili:<\/p>\n<ol>\n<li><strong>Data di pagamento<\/strong>: Nel campo dedicato alla data di incasso, va riportata la data in cui il sostituto d\u2019imposta ha effettuato il pagamento.<\/li>\n<li><strong>Data effettiva di incasso<\/strong>: \u00c8 consigliabile (ma non obbligatorio) annotarla nel campo note o nelle annotazioni del gestionale.<\/li>\n<\/ol>\n<p>Questa procedura semplifica la gestione contabile e riduce il rischio di errori in caso di verifiche fiscali.<\/p>\n<h3>Supporto Operativo: Feesbee \u00e8 Pronta<\/h3>\n<p>Oltre alle software house associate ad AssoSoftware, <strong>Feesbee<\/strong> (<a href=\"http:\/\/www.feesbee.com\" target=\"_new\" rel=\"noopener\">www.feesbee.com<\/a>) \u00e8 gi\u00e0 pronta per supportare i professionisti nell\u2019adeguamento alle nuove regole introdotte dal Dlgs 192\/2024. 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