POSTICIPO DEFINIZIONE AGEVOLATA (Rottamazione - Quater)

POSTICIPO DEFINIZIONE AGEVOLATA (Rottamazione – Quater)

27/04/2023

E’ stato prorogato dal 30 aprile al 30 giugno il termine per presentare la dichiarazione di adesione alla speciale procedura “Rottamazione – Quarter”, prevista dalla Legge di Bilancio 2023.

Successivamente alla richiesta, entro il 30 settembre, l’Agenzia delle Entrate-Riscossione comunicherà le somme da versare, ripartite sulla base del numero di rate prescelto dal contribuente in sede di istanza, per ciascuna domanda di rottamazione presentata.

Si ricorda che già con la semplice presentazione della domanda il contribuente non è più considerato moroso nei confronti dell’Agente della Riscossione.

Di conseguenza i vantaggi sono che:

è possibile ottenere DURC regolare
è inibito all’Agente della Riscossione il compimento di nuove azioni esecutive o l’iscrizione di nuovi fermi amministrativi e ipoteche
non possono essere proseguite le procedure esecutive precedentemente avviate, salvo che non si sia tenuto il primo incanto con esito positivo
il debitore non è considerato inadempiente
sono sospesi, fino alla scadenza della prima o unica rata delle somme dovute a titolo di definizione, gli obblighi di pagamento derivanti da precedenti dilazioni in essere alla data di presentazione

Con apposita disposizione verrà stabilita la scadenza per il pagamento della prima o unica rata, inizialmente prevista per il 31 luglio 2023, che slitta al 31 ottobre.

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l.lazzeroni@confcommerciopisa.it

Tel. 050 25196

l.lazzeroni@confcommerciopisa.it

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