%PDF-1.7 1 0 obj << /Type /Catalog /Outlines 2 0 R /Pages 3 0 R >> endobj 2 0 obj << /Type /Outlines /Count 0 >> endobj 3 0 obj << /Type /Pages /Kids [6 0 R 17 0 R ] /Count 2 /Resources << /ProcSet 4 0 R /Font << /F1 8 0 R /F2 9 0 R /F3 10 0 R /F4 11 0 R >> /XObject << /I1 12 0 R /I2 13 0 R /I3 25 0 R /I4 26 0 R >> /ExtGState << /GS1 15 0 R /GS2 16 0 R /GS3 19 0 R /GS4 20 0 R >> >> /MediaBox [0.000 0.000 595.280 841.890] >> endobj 4 0 obj [/PDF /Text /ImageC ] endobj 5 0 obj << /Producer (dompdf 1.0.2 + CPDF) /CreationDate (D:20260911035431+00'00') /ModDate (D:20260911035431+00'00') >> endobj 6 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 7 0 R >> endobj 7 0 obj << /Filter /FlateDecode /Length 1300 >> stream xuVn8)@ %͍$Nmgiz%Z! (OY>ȶIDoo8g, N\[Έn.ظ 5?fzA|s7[,0$#v d/c/u0^z,?tyɶOwf w|ve2_ވEQ`8}J9l* IU %\N5Z&R3L6Y 7]Z@s8'w;ZM% a TRPTVTeQ E[ oDMέcpl)%g.㖲PD{`Տl6rD, Ur'*s,F*'ɫC1*&>86jeXE b>'@|SQ!PȰ\VZԼ3t"8&&-$P:^Ւp`Me~(xSR< q:0(sYw!7Y.43flX ިRwx6F" (dcbDRߣE%ORe%1g2Xm3SbAhV)˱V8|06㕅͆z@RmL# "oFs+L9,MZ ڵWw3|/YbA2ˋR` į4h~%i-Ys,:[*Ih:a` ŤZ&uO]/D%Sj(.0v[9$ :urYȺ_3;L݀7/N%I%ѝCDPG WތT^@u)tCDa2D.|^:&h; i^w A$$65u}B*,{jq]'mws :ݛ "Y&a@]dFW5DIV 1("[9M2ЋPI?4r~&\8ⳖZz#?SCBR᳊.+:pzvU}JzPOpL[;^y." mONK88xDpOvBfw;G Xqm<8CGsp17<`x`/f779.oqd_.>3 ^[Z0ZςaD}ȣ\,ce|g;jaC/ep7 endstream endobj 8 0 obj << /Type /Font /Subtype /Type1 /Name /F1 /BaseFont /Times-Roman /Encoding /WinAnsiEncoding >> endobj 9 0 obj << /Type /Font /Subtype /Type1 /Name /F2 /BaseFont /Times-Bold /Encoding /WinAnsiEncoding >> endobj 10 0 obj << /Type /Font /Subtype /Type1 /Name /F3 /BaseFont /Helvetica /Encoding /WinAnsiEncoding >> endobj 11 0 obj << /Type /Font /Subtype /Type1 /Name /F4 /BaseFont /Helvetica-Bold /Encoding /WinAnsiEncoding >> endobj 12 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace /DeviceGray /BitsPerComponent 8 /Length 5677>> stream x}lg~پ8 BxIl$j 䒬@3p8W\x;qg%(өGTUzU"UIjUmRH ݝ]ypy^3khjmmnH TK8ͺy7V-395CosVȞyMIܽzbH֕l랞tWA޷ي>obSVvW[7})™\⮅๥hJ =Es:=vySgc煁ܭRb"xdbC"oqY'*9&6/?ۍ#>pyVX^SCo;+Ъf\$^OZIwKg(-J8ﺁ/ Ch:^H;:U's"FyG|E"2G$$JI|B]ʎd̘޴džk>Cc||+mGefZ 0e N{tJěa,T3N 5-;{ ;|=/YKV⺧[@ z^ DM~$}4>G"aFRpPo)^lU(z( uAD[Jh yB+;d)i-kE|ݍn6 5ԝ[ۧ­Tۗ:p%*eu>ؤm[NK*n'#da[7ؘ*G;j"a?놞Y#05"+ uCOU$9@`nDV18m߃0q&2tO,YTt#g"YgE E T.xNSe6Rj3=5ȘgK2&ywz7াj̻w7YyT vk-Qb,iMZ*/E)c.@ NŶkU:q</knĹuS*AٯxTn.t|XC F?s;w<20Sr9n7$8{16Oc=g؁ f[j?B}$-2mmze+1[ |M$( ;9 W$ob7 \'4pcM[{O0pblyE~wCV!wǐZ!7qh~وr`ɋ o׈LW9wࣗP\&xbco/}jh7M*Q='Jo91ݎ֒TBMGécr |+?ٹsoڡ0³f2O>zh9fMri4a \GލK!H-e*yj3Q?LGxW晚טf \?\mLM*zc"m155<'0h16O0g4vԘ(m<5VX;76ɟ.\\G0NA(Ӂ c_O?S3M@ . N(r ]hYr5cT>2=mjj6\N︝U>I>ES33gh ih2viOn /R_\Nr iTnOPJ t+r$IuH)J_\wļK|Ձ]ߣ[7%-z1P%8/cJ E^*'_?/ϫ(&,V8I~yqzwwP8[Bpwro_ *&]V?9vGv>msou.]?U*J;@6/j_|W?w}DoOJKe{pϋbup.bDk8+Zslq1VN?" V/pA։!"cx_N;9։!"cƸ_K;Fu ?i2Acy.Tj> ^ۓ7gbl|O&vF:::=F4W/_b)1K4lr^Lz(SgZ&)lӊN}%x6G\(+[4vdu8-&3[E8\iؤo!mЊ |hNߖ]7Hs%N*&*pRcQ` NM6N<ӊ \ca#zY'cT8}QfmY2Ni|}b󍈏~blJX'tmwsԊms캤Z8|@+h%2i؄'mT6FzV|`NOZ pcV~ځӊI N^t&WubdN+)8yђ؉uo^TgܠiU;b*j:ϲ'}վZp%zip BN<0+K QŎBhN*f"Fّ{Њ!mPMV'c3CܹEeD+:posk 1i QN,ƼlNTe lWr?k&?bbl(VPɽ3Сjb.5pZ1 C:Q·_lA-p7֒)3fQlw6{"wj{ΊzNT8馸m x,M7)p؍1lۈ% ʖJ#]K"Qmo8lݞ=SZ!N/vq'w]ޙNLJ3(ƶ1vćb샱N5Eb %Ss+؁v)D*սU(4P^q(FηROkc@+m <هIsC3A4 ehsC/pblo5NM3Bh+V_c]*µGR===Lo 875 9=6՝J}7?eksFvD \m{\&Kw<[u.|:W뤞ү"xvyP\WnnU #CK)"ߠJ"[-* {.K: w_8,xv][9K^rϢ +RSo.+]/HlI2~7[Y W{JUgWE*Cl]Á_ ;35 \;fvxf)P+81qEQ#ca3pLzY(T5ZٗNDYgкĕ'?N´˶8[%Y,qe?k.[ib>'$pgĕ wl)r qR>`-;j5wٳMyCwfc ikis5֕ be2p[+X/bÕ /i^Kӻ5WMa. "U#\yCOtO6r%r']݈D/0Ӻ5V iו?4n3s w+|X{qk=g ըN 3WIgv{<p qwk\j>B߂{=(Wj\w]8`y]<%t՚C ({KF N.7T08P`}=-nQRcQg4oOFN.=T 78uZjtrq<7AfqOݟA@0peOVتΊ׭άm̬YJ-zsV[!am3*lvcvUKU+D endstream endobj 13 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /SMask 12 0 R /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace [ /Indexed /DeviceRGB 145 14 0 R ] /BitsPerComponent 8 /Length 5409>> stream xcGvpK$$FA6 lYI l`;,67$8>uou=RWUyTWz5"Z =n`RXy|brmۋ'Q9U-%ߵ E1?nƞĬ{YtWaYn+{:'ȑvK#E;#vtsۦueXnygi[l-- -'6OnBCvM ͇;77 4aN-jӨ+Y{צSQK)G~qL{ߺW< 䘰n8+7J| \E~Xfg/uɋ/Ⱦ~hk["pd;Mk˫s}KxL@;Lÿx8WY[ pq7^>!k*>_o< OɷZx /́߰X5سZ-PjuhvvsJ |Z#uJz~SN.) #Aj7V \骤G@J) |ژVzpy޶'_:vUR*[պl@'rH϶RMlT6V ]1%h~IT]SPh~&^'U[-(p; lIV S1_Iek o#c]4gp \ye)p6.AL+i,ޤa \|vL=RI~PoX+ڢ~!eV9oi~S/ym~Ibܨ,Sp'B wT,Sw=Y "1~\P4p]Q} |VhyˢǾ^5+wSW܌ew"wu2GNZ~";{Pe 7M: 7(;Zul1-ƶLor?j|P0CRWu1j}F^>+&׹W k \~J?{BPũSgW ^lJK;ޑm:?w  Kٞ)4!'xaSei/2pbl-˽†m6ȍ+~\iZu"WN۱\TY4E&xkckI \Y=u%tz7;"pťZ /I|旀^i4\&.WJ\p t_.,pbl-e|=Y(.pWY94rYy~QE3n=U|TWt2c-:mTUXbé$iV-S& .|>KZ1S϶_^1Sv'pD^/EX36gNFE0!pgkߨ\!p|+u\[K<6K)LTDn?.>t0x?n:'"H:pbl-XƟuNynQAfB48zhqZbrti0qTmؚOzpt3s~1?GQ8 FW]=4pؚ"Wv_len.CK_Aۛٹ tB)8~g.tt8tg="ëU}Cv ut\aGw $( c E pt=UmI$#twP1굺}/vɞDЭ;pr] eUD@"N^lblGGo])iԹuUjp!h#V7NJEG~/xaUO65Nw: {7>]JۜVio''$phMxL<[re A)NJ]NS x;u[twƟ'.K7]( b{8V98f8y^:pۉΠ ? ȿ8TA.pRmDIǰUNvߍ} }],kPJ"OVchA.o=P |?°e?84#_GzVTX^bl`zoN:pۭ;e uѧX:ph1H(:p>C 87T:pkh` ݙtb/3Q .55Y ||'ѧYn)|f˛{ \uXBls] pc؞D.(?Z> XmׁcEbyb`-+p&U^n! niA}ϻL9 W-Sq8VmȐz |?)ph")O2aٌ> X?3H'plS޶c-jmާL9JX1yc޶?@R*ÏCKLO r$bl[%ppMSJc۽N̜mؒVxiNa)6P cww]AG x8|M ,q?;N r,[ִ_ܜ\<|e<(#3݁tGg ZRy2 hLV;!li_dQΏOA wS8]wc`O᪘jҁQwh='CI\#,88~ 4y%1 &ޛ/3K, I_ĉ~Ѵ<mDIcSzNg DZhUHtݽ< VF`X16 AwWv`mYӲH|@^pKSW-4v \{P xc*{* ~%l7Ț۟hશRi͸#?HՈUmDS7]PX16-AoWc^#8VMMm3ݭF&p ;|?`HE"/= =TϺޛ9HcSLX:l?7ISD:hKf3_|!8z;JO4p|wR*/\BNJ=ݩ8;|rMK4E+ί)Y}݁ٔjmX16e7g}R ܫ{7,^J,fmH,p|:/y%;`E? -wPI'o)8XS+oOXOR!s(_WYZe/TK66Xyœ.Z#3d{]NJ9a[i y$А"Y1pTT~zE<)p詙c4p7c`IƸR΋&4px60~Pv<;bmhJ8ZHht򨩉k>.j NJ5UU{sGd-bC T`Jًm;4![W>}EW6K\NjR^FF@+ ߅^;}r|aH`چ/-OVLlo̴}?q|۹Up-KRT3H+@_&C$ͼL-~j"EErH3(VF"(7Nc*y@ ܢ`L_] - ܢ[2&}]v :7ȢVSkWVOb/pؠ A؇hcnjyppp[c8l"=8155<>~.ՠ}f'g [=e;W)۵hhb7y?}û ڿt;%+Yt]Clþ֊ZAI޽?W$'G->(}3awwͶ6ٯ _tsY)lq| }yܐQUÌe^kO3m;U˒ZC1w7zzqൿyk5 |9?3/i$lE=bxPA 1pG>J%~|%OǺ+$<[ \JR7XX-JR~\OܫQK^ycx%V?8 -,aRR;27.%=po&֍+wҋucs6{wՇ}Y6W*cf|fkȴk5|q!q⍊,B?(tKɾ@+^M2T>OxӍutn/ f^3^9{ǑW>iTʁ7h'\_3p)Pon)bRW9>6jIGW1DOuwIJ7,}0Yw P΍7 O5L,6ljyqܽ&-5.U <ՎxەpWjxD-/.o{eD{}tmH67A'O;A I;pcOVG:[]N;[WvN>2?4?0sepcʋFyVt# t3Qk,yk6K抾T׈h]U endstream endobj 14 0 obj << /Filter /FlateDecode /Length 449 >> stream xI_sF^3O&F~?y9v6t4s5t7u>x%E}.K:UMefy\p8S#B|6t+I?Ycwm9T;w,II`q,JTj5s$C}cvRi|k}j|VkOfH`z>Xrqw7Sm`sWl8vexKcNf@Zl~i|AZ6Rh{=Xatty˴uʱZouYnö7RȻoG^xҾ endstream endobj 15 0 obj << /Type /ExtGState /BM /Normal /CA 0.3 >> endobj 16 0 obj << /Type /ExtGState /BM /Normal /ca 0.3 >> endobj 17 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 21 0 R 23 0 R ] /Contents 18 0 R >> endobj 18 0 obj << /Filter /FlateDecode /Length 1301 >> stream xWKr8l_VvJ)NlMMY@$D$lRr,HY@Y . ӛCzX0 L}o^S鑄> V ]bKz807׍K9baۼUӬ|Ⳣtvr|ew2Dv}ΫG,>ȯMn¨H }pzz@ҥ*[}ڞtzA<\pGFw p$r$pWYw)XM#%tR#5Zcp^7!XH; $rB/M&}%1 ұQ=jөC(Ք® Q^ljL2p7?v/w֑u$Ɖ]EHQ'+.t ~Hx=*y<{U:}UҤZuȆ|Ȁř/m5xں hhB~EC7FCv&U\h LjK Ncû} tM`u bwd׉}pGkSƺ2,Lx0 GnBv-R=фiĒQx#;˝;ϖH𙑒G?gn'g>]$ )!j u8$/ -#?T>3~=" !8ai+j@IdwT`Jͯtnc\&Oݞg-r¥+JXXtY"H*T:2e Z#m8qx-l)ՋG7=2ʃD Cb'SoOVo>6;WtB6Qa2*b: tj{d:EP7G)Bg鏕jo%a2*h9+W)$IY#Ǎ\a{vuyFӫoϮz9ūjy!Wc`XIܬ&x&" IT(moۥ1ck<}3h3 endstream endobj 19 0 obj << /Type /ExtGState /BM /Normal /CA 1 >> endobj 20 0 obj << /Type /ExtGState /BM /Normal /ca 1 >> endobj 21 0 obj << /Type /Annot /Subtype /Link /A 22 0 R /Border [0 0 0] /H /I /Rect [ 71.0000 314.0184 167.8760 326.2284 ] >> endobj 22 0 obj << /Type /Action /S /URI /URI (mailto:fiscale@acaweb.it) >> endobj 23 0 obj << /Type /Annot /Subtype /Link /A 24 0 R /Border [0 0 0] /H /I /Rect [ 41.6720 222.0624 157.7120 234.2724 ] >> endobj 24 0 obj << /Type /Action /S /URI /URI (/home/acaweb/public_html/news/news-territorio) >> endobj 25 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace /DeviceGray /BitsPerComponent 8 /Length 5677>> stream x}lg~پ8 BxIl$j 䒬@3p8W\x;qg%(өGTUzU"UIjUmRH ݝ]ypy^3khjmmnH TK8ͺy7V-395CosVȞyMIܽzbH֕l랞tWA޷ي>obSVvW[7})™\⮅๥hJ =Es:=vySgc煁ܭRb"xdbC"oqY'*9&6/?ۍ#>pyVX^SCo;+Ъf\$^OZIwKg(-J8ﺁ/ Ch:^H;:U's"FyG|E"2G$$JI|B]ʎd̘޴džk>Cc||+mGefZ 0e N{tJěa,T3N 5-;{ ;|=/YKV⺧[@ z^ DM~$}4>G"aFRpPo)^lU(z( uAD[Jh yB+;d)i-kE|ݍn6 5ԝ[ۧ­Tۗ:p%*eu>ؤm[NK*n'#da[7ؘ*G;j"a?놞Y#05"+ uCOU$9@`nDV18m߃0q&2tO,YTt#g"YgE E T.xNSe6Rj3=5ȘgK2&ywz7াj̻w7YyT vk-Qb,iMZ*/E)c.@ NŶkU:q</knĹuS*AٯxTn.t|XC F?s;w<20Sr9n7$8{16Oc=g؁ f[j?B}$-2mmze+1[ |M$( ;9 W$ob7 \'4pcM[{O0pblyE~wCV!wǐZ!7qh~وr`ɋ o׈LW9wࣗP\&xbco/}jh7M*Q='Jo91ݎ֒TBMGécr |+?ٹsoڡ0³f2O>zh9fMri4a \GލK!H-e*yj3Q?LGxW晚טf \?\mLM*zc"m155<'0h16O0g4vԘ(m<5VX;76ɟ.\\G0NA(Ӂ c_O?S3M@ . N(r ]hYr5cT>2=mjj6\N︝U>I>ES33gh ih2viOn /R_\Nr iTnOPJ t+r$IuH)J_\wļK|Ձ]ߣ[7%-z1P%8/cJ E^*'_?/ϫ(&,V8I~yqzwwP8[Bpwro_ *&]V?9vGv>msou.]?U*J;@6/j_|W?w}DoOJKe{pϋbup.bDk8+Zslq1VN?" V/pA։!"cx_N;9։!"cƸ_K;Fu ?i2Acy.Tj> ^ۓ7gbl|O&vF:::=F4W/_b)1K4lr^Lz(SgZ&)lӊN}%x6G\(+[4vdu8-&3[E8\iؤo!mЊ |hNߖ]7Hs%N*&*pRcQ` NM6N<ӊ \ca#zY'cT8}QfmY2Ni|}b󍈏~blJX'tmwsԊms캤Z8|@+h%2i؄'mT6FzV|`NOZ pcV~ځӊI N^t&WubdN+)8yђ؉uo^TgܠiU;b*j:ϲ'}վZp%zip BN<0+K QŎBhN*f"Fّ{Њ!mPMV'c3CܹEeD+:posk 1i QN,ƼlNTe lWr?k&?bbl(VPɽ3Сjb.5pZ1 C:Q·_lA-p7֒)3fQlw6{"wj{ΊzNT8馸m x,M7)p؍1lۈ% ʖJ#]K"Qmo8lݞ=SZ!N/vq'w]ޙNLJ3(ƶ1vćb샱N5Eb %Ss+؁v)D*սU(4P^q(FηROkc@+m <هIsC3A4 ehsC/pblo5NM3Bh+V_c]*µGR===Lo 875 9=6՝J}7?eksFvD \m{\&Kw<[u.|:W뤞ү"xvyP\WnnU #CK)"ߠJ"[-* {.K: w_8,xv][9K^rϢ +RSo.+]/HlI2~7[Y W{JUgWE*Cl]Á_ ;35 \;fvxf)P+81qEQ#ca3pLzY(T5ZٗNDYgкĕ'?N´˶8[%Y,qe?k.[ib>'$pgĕ wl)r qR>`-;j5wٳMyCwfc ikis5֕ be2p[+X/bÕ /i^Kӻ5WMa. "U#\yCOtO6r%r']݈D/0Ӻ5V iו?4n3s w+|X{qk=g ըN 3WIgv{<p qwk\j>B߂{=(Wj\w]8`y]<%t՚C ({KF N.7T08P`}=-nQRcQg4oOFN.=T 78uZjtrq<7AfqOݟA@0peOVتΊ׭άm̬YJ-zsV[!am3*lvcvUKU+D endstream endobj 26 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /SMask 25 0 R /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace [ /Indexed /DeviceRGB 145 27 0 R ] /BitsPerComponent 8 /Length 5409>> stream xcGvpK$$FA6 lYI l`;,67$8>uou=RWUyTWz5"Z =n`RXy|brmۋ'Q9U-%ߵ E1?nƞĬ{YtWaYn+{:'ȑvK#E;#vtsۦueXnygi[l-- -'6OnBCvM ͇;77 4aN-jӨ+Y{צSQK)G~qL{ߺW< 䘰n8+7J| \E~Xfg/uɋ/Ⱦ~hk["pd;Mk˫s}KxL@;Lÿx8WY[ pq7^>!k*>_o< OɷZx /́߰X5سZ-PjuhvvsJ |Z#uJz~SN.) #Aj7V \骤G@J) |ژVzpy޶'_:vUR*[պl@'rH϶RMlT6V ]1%h~IT]SPh~&^'U[-(p; lIV S1_Iek o#c]4gp \ye)p6.AL+i,ޤa \|vL=RI~PoX+ڢ~!eV9oi~S/ym~Ibܨ,Sp'B wT,Sw=Y "1~\P4p]Q} |VhyˢǾ^5+wSW܌ew"wu2GNZ~";{Pe 7M: 7(;Zul1-ƶLor?j|P0CRWu1j}F^>+&׹W k \~J?{BPũSgW ^lJK;ޑm:?w  Kٞ)4!'xaSei/2pbl-˽†m6ȍ+~\iZu"WN۱\TY4E&xkckI \Y=u%tz7;"pťZ /I|旀^i4\&.WJ\p t_.,pbl-e|=Y(.pWY94rYy~QE3n=U|TWt2c-:mTUXbé$iV-S& .|>KZ1S϶_^1Sv'pD^/EX36gNFE0!pgkߨ\!p|+u\[K<6K)LTDn?.>t0x?n:'"H:pbl-XƟuNynQAfB48zhqZbrti0qTmؚOzpt3s~1?GQ8 FW]=4pؚ"Wv_len.CK_Aۛٹ tB)8~g.tt8tg="ëU}Cv ut\aGw $( c E pt=UmI$#twP1굺}/vɞDЭ;pr] eUD@"N^lblGGo])iԹuUjp!h#V7NJEG~/xaUO65Nw: {7>]JۜVio''$phMxL<[re A)NJ]NS x;u[twƟ'.K7]( b{8V98f8y^:pۉΠ ? ȿ8TA.pRmDIǰUNvߍ} }],kPJ"OVchA.o=P |?°e?84#_GzVTX^bl`zoN:pۭ;e uѧX:ph1H(:p>C 87T:pkh` ݙtb/3Q .55Y ||'ѧYn)|f˛{ \uXBls] pc؞D.(?Z> XmׁcEbyb`-+p&U^n! niA}ϻL9 W-Sq8VmȐz |?)ph")O2aٌ> X?3H'plS޶c-jmާL9JX1yc޶?@R*ÏCKLO r$bl[%ppMSJc۽N̜mؒVxiNa)6P cww]AG x8|M ,q?;N r,[ִ_ܜ\<|e<(#3݁tGg ZRy2 hLV;!li_dQΏOA wS8]wc`O᪘jҁQwh='CI\#,88~ 4y%1 &ޛ/3K, I_ĉ~Ѵ<mDIcSzNg DZhUHtݽ< VF`X16 AwWv`mYӲH|@^pKSW-4v \{P xc*{* ~%l7Ț۟hશRi͸#?HՈUmDS7]PX16-AoWc^#8VMMm3ݭF&p ;|?`HE"/= =TϺޛ9HcSLX:l?7ISD:hKf3_|!8z;JO4p|wR*/\BNJ=ݩ8;|rMK4E+ί)Y}݁ٔjmX16e7g}R ܫ{7,^J,fmH,p|:/y%;`E? -wPI'o)8XS+oOXOR!s(_WYZe/TK66Xyœ.Z#3d{]NJ9a[i y$А"Y1pTT~zE<)p詙c4p7c`IƸR΋&4px60~Pv<;bmhJ8ZHht򨩉k>.j NJ5UU{sGd-bC T`Jًm;4![W>}EW6K\NjR^FF@+ ߅^;}r|aH`چ/-OVLlo̴}?q|۹Up-KRT3H+@_&C$ͼL-~j"EErH3(VF"(7Nc*y@ ܢ`L_] - ܢ[2&}]v :7ȢVSkWVOb/pؠ A؇hcnjyppp[c8l"=8155<>~.ՠ}f'g [=e;W)۵hhb7y?}û ڿt;%+Yt]Clþ֊ZAI޽?W$'G->(}3awwͶ6ٯ _tsY)lq| }yܐQUÌe^kO3m;U˒ZC1w7zzqൿyk5 |9?3/i$lE=bxPA 1pG>J%~|%OǺ+$<[ \JR7XX-JR~\OܫQK^ycx%V?8 -,aRR;27.%=po&֍+wҋucs6{wՇ}Y6W*cf|fkȴk5|q!q⍊,B?(tKɾ@+^M2T>OxӍutn/ f^3^9{ǑW>iTʁ7h'\_3p)Pon)bRW9>6jIGW1DOuwIJ7,}0Yw P΍7 O5L,6ljyqܽ&-5.U <ՎxەpWjxD-/.o{eD{}tmH67A'O;A I;pcOVG:[]N;[WvN>2?4?0sepcʋFyVt# t3Qk,yk6K抾T׈h]U endstream endobj 27 0 obj << /Filter /FlateDecode /Length 449 >> stream xI_sF^3O&F~?y9v6t4s5t7u>x%E}.K:UMefy\p8S#B|6t+I?Ycwm9T;w,II`q,JTj5s$C}cvRi|k}j|VkOfH`z>Xrqw7Sm`sWl8vexKcNf@Zl~i|AZ6Rh{=Xatty˴uʱZouYnö7RȻoG^xҾ endstream endobj xref 0 28 0000000000 65535 f 0000000009 00000 n 0000000074 00000 n 0000000120 00000 n 0000000439 00000 n 0000000476 00000 n 0000000625 00000 n 0000000728 00000 n 0000002101 00000 n 0000002210 00000 n 0000002318 00000 n 0000002426 00000 n 0000002539 00000 n 0000008462 00000 n 0000014155 00000 n 0000014677 00000 n 0000014736 00000 n 0000014795 00000 n 0000014926 00000 n 0000016301 00000 n 0000016358 00000 n 0000016415 00000 n 0000016542 00000 n 0000016618 00000 n 0000016745 00000 n 0000016842 00000 n 0000022765 00000 n 0000028458 00000 n trailer << /Size 28 /Root 1 0 R /Info 5 0 R /ID[<69b55e035758f6a9ec7aed7cf7b3def4><69b55e035758f6a9ec7aed7cf7b3def4>] >> startxref 28980 %%EOF VERSAMENTO IMPOSTE DA DICHIARAZIONE REDDITI UFFICIALIZZATA LA PRIMA PROROGA - Associazione Commercianti Albesi

VERSAMENTO IMPOSTE DA DICHIARAZIONE REDDITI UFFICIALIZZATA LA PRIMA PROROGA

 

Con la pubblicazione in Gazzetta Ufficiale del 29 giugno 2020 sono state ufficializzate le prime proroghe dei termini di versamento delle imposte da modello UNICO, precisamente:

• del saldo 2019 e del primo acconto 2020

• delle imposte e contributi calcolati in base alla dichiarazione redditi

• per i soggetti ISA (compresi quelli aderenti al regime forfetario).

Si prevede, in particolare, che il termine di versamento in scadenza il 30 giugno slitti al 20 luglio, senza corresponsione di interessi.

Di conseguenza, i soggetti interessati, avranno la possibilità di pagare le imposte dovute:

• entro il 20/07/2020
• entro il 20/08/2020 applicando la maggiorazione dello 0,4%.

 

Soggetti interessati

– I soggetti ISA, cioè i contribuenti che esercitano attività esclusiva o prevalente per la quale sono stati validati gli ISA, con ricavi/compensi non superiori al limite di € 5.164.569
– anche in presenza di cause di esclusione o inapplicabilità degli indici

– i contribuenti forfettari o minimi

– i soci / collaboratori a cui si è imputabile il reddito pro quota da parte di soggetti in proroga (società di persone o srl in trasparenza, associazioni professionali, imprese familiari).

 

Soggetti esclusi

– persone fisiche “private”

– imprenditori agricoli titolari esclusivamente di reddito agrario

– soggetti che hanno conseguito ricavi/compensi di ammontare superiore ad € 5.164.569.

 

Tributi in proroga

Il Decreto conferma che – come già in passato – il differimento riguarda ogni versamento derivante dalle dichiarazioni redditi, quindi anche le imposte sostitutive, la cedolare secca, le imposte su immobili ed attività detenuti all’estero, il diritto annuale alla CCIAA.

 

IRAP 

Ricordiamo che vi è già stato un intervento legislativo (art. 24, DL 34/2020 – in attesa di conversione), che ha previsto, per i soggetti con ricavi/compensi 2019 non superiori a 250 milioni di euro, la definitiva cancellazione:

a) del saldo 2019 (rimangono dovuti gli acconti 2019)

b) e del 1° acconto 2020 (rimane dovuto il 2° acconto 2020)

c) prevedendo ulteriormente che l’importo del 1° acconto 2020 non pagato è comunque escluso dal calcolo dell’imposta da versare a saldo per lo stesso periodo d’imposta 2020.

Nota – Il Parlamento potrebbe ulteriormente spostare questi termini: gli emendamenti al Decreto Rilancio in discussione nei prossimi giorni contengono ipotesi di slittamento delle imposte al 30 settembre 2020.

Per ulteriori informazioni
UFFICIO FISCALE
tel. 0173 226611
e-mail fiscale@acaweb.it

 

 

freccia  Torna all’elenco news

La tua opinione conta

Ti è piaciuto l’articolo?

Rimani sempre aggiornato con le notizie di settore

Unisciti ad ACA

Scopri come associarsi e i tuoi vantaggi

È semplice, inizia da qui

Potrebbero interessarti anche

10 Settembre 2026

News Contabilità e assistenza fiscale

Credito d’imposta gasolio 2026 per imprese agricole – Domande entro il 30 settembre 2026

7 Luglio 2026

News Contabilità e assistenza fiscale

Rimborso accise sul gasolio per autotrazione – Carbon Tax II trimestre 2026

10 Giugno 2026

News Contabilità e assistenza fiscale

Concordato preventivo biennale: novità