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AL VIA L’ANNULLAMENTO AUTOMATICO DEI DEBITI FISCALI FINO A 5.000 EURO

 

Con la pubblicazione in Gazzetta Ufficiale 2 agosto 2021, entra in vigore il Decreto 14 luglio 2021 relativo all’ annullamento automatico dei debiti fiscali previsto dall’art. 4, D.L. n. 41/2021 (c.d. Decreto “Sostegni”).

In particolare è stabilito che sono annullati automaticamente i debiti di importo residuo fino ad euro 5.000 comprensivo di capitale, interessi per ritardata iscrizione a ruolo e sanzioni, risultanti dai singoli carichi affidati agli agenti della riscossione dal 1° gennaio 2000 al 31 dicembre 2010:

• delle persone fisicheche nel 2019 abbiano conseguito un reddito fino ad euro 30.000;

• dei soggetti diversidalle persone fisicheche, nel periodo d’imposta in corso alla data del 31 dicembre 2019, hanno conseguito un reddito imponibile fino ad euro 30.000.

Il Decreto prevede che entro il 20 agosto 2021 l’Agenzia delle Entrate riceva dall’agente della riscossione l’elenco dei codici fiscali dei soggetti aventi debiti entro la soglia indicata alla data del 23 marzo 2021.

Entro il successivo 30 settembre l’Agenzia segnalerà all’agente della riscossione quali fra i soggetti individuati non possiedono i requisiti indicati.

L’annullamento dei debiti sarà effettuato in data 31 ottobre 2021 a beneficio dei soggetti non indicati dall’Agenzia.

 

ATTENZIONE ALLE ROTTAMAZIONI IN CORSO

L’Agenzia delle Entrate-Riscossione ha messo a disposizione dei contribuenti sul proprio portale un nuovo servizio che consente di  verificare se nei documenti (cartelle/avvisi) inclusi nel  piano di pagamento della “Rottamazione-ter” e/o del “Saldo e stralcio” sono presenti carichi di importo residuo fino a 5 mila euro, che potrebbero essere annullati.

Quindi, se dalla verifica del piano di pagamento dovesse emergere la presenza di carichi potenzialmente interessati dall’annullamento, e se nel periodo d’imposta 2019 è stato conseguito un reddito imponibile ai fini delle imposte sui redditi non superiore a 30.000 euro,  è possibile stampare in autonomia i moduli da utilizzare per il versamento delle rate ancora dovute, calcolate al netto delle somme relative ai carichi annullati.

 

Per ulteriori informazioni

UFFICIO FISCALE

Tel. 0173/226611

e-mail fiscale@acaweb.it

 

 

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