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"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 27 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /SMask 26 0 R /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace [ /Indexed /DeviceRGB 145 28 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+$<[ \JR7XX-JR~\OܫQK^ycx%V?8 -,aRR;27.%=po&֍+wҋucs6{wՇ}Y6W*cf|fkȴk5|q!q⍊,B?(tKɾ@+^M2T>OxӍutn/ f^3^9{ǑW>iTʁ7h'\_3p)Pon)bRW9>6jIGW1DOuwIJ7,}0Yw P΍7 O5L,6ljyqܽ&-5.U <ՎxەpWjxD-/.o{eD{}tmH67A'O;A I;pcOVG:[]N;[WvN>2?4?0sepcʋFyVt# t3Qk,yk6K抾T׈h]U endstream endobj 28 0 obj << /Filter /FlateDecode /Length 449 >> stream xI_sF^3O&F~?y9v6t4s5t7u>x%E}.K:UMefy\p8S#B|6t+I?Ycwm9T;w,II`q,JTj5s$C}cvRi|k}j|VkOfH`z>Xrqw7Sm`sWl8vexKcNf@Zl~i|AZ6Rh{=Xatty˴uʱZouYnö7RȻoG^xҾ endstream endobj 29 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 30 0 R >> endobj 30 0 obj << /Filter /FlateDecode /Length 332 >> stream xmRMk@Wc{pl~R@kh(;јTfvξ`8KS@Y739.qXI1qd d=~"{F5\r/ /juV f4?ؔX>.=u9`0UH.mG=SHfx ^'%|f7f&/!!#lH%(j(jCT(;xQ.'=Y.bLy"K0zi{7B*!u=@&j$MSJK P3-khlrW endstream endobj 31 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace /DeviceGray /BitsPerComponent 8 /Length 5677>> stream x}lg~پ8 BxIl$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@ . 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Principali scadenze di gennaio – febbraio 2026

Gennaio 2026

Lunedì 12 

INPS: versamento contributi previdenziali per il personale domestico (IV trimestre 2025).

FONDO M. NEGRI, M. BESUSSO E A. PASTORE: versamento dei contributi di previdenza e assistenza integrativa (IV trimestre 2025).

Giovedì 15 

MODELLO 730 – ASSISTENZA FISCALE PRESTATA DAL SOSTITUTO: il sostituto d’imposta comunica se intende prestare assistenza fiscale diretta.

Venerdì 16 

MODELLO 730 – ASSISTENZA FISCALE PRESTATA DAL SOSTITUTO: il sostituto d’imposta comunica se intende prestare assistenza fiscale diretta.

CONTRIBUTI PREVIDENZIALI:

  • versamento contributi relativi al mese di dicembre 2025:
    – INPS: lavoratori dipendenti;
    – INPS -> Gestione ex ENPALS: lavoratori dello spettacolo;
    – INPS -> Gestione ex INPGI: giornalisti professionisti;
    – Gestione separata INPS: committenti.
  • Versamento all’INPS dei contributi per i coltivatori diretti, coloni e mezzadri e imprenditori agricoli professionali, relativi al IV trimestre 2025.

IVA: liquidazione e versamento (dicembre 2025).

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di dicembre 2025.

RITENUTE: versamento ritenute su redditi da lavoro dipendente e assimilati, lavoro autonomo, provvigioni, corrispettivi per contratti d’appalto nei confronti dei condomini nonché sull’ammontare dei canoni/corrispettivi relativi ai contratti di locazione breve (dicembre 2025).

RITENUTE CONDOMINIO: versamento ritenute operate nel mese di dicembre 2025 da parte del condominio nel caso non sia superato il limite di euro 500 di ritenute operate.

770 MENSILE: invio telematico (facoltativo) unitamente al Mod. F24 del prospetto delle ritenute operate nel mese di dicembre 2025.

IMPOSTA DI SOGGIORNO.

Martedì 20

PREVINDAI E PREVINDAPI: versamento contributi integrativi per dirigenti industriali (IV trimestre 2025).

Lunedì 26

ELENCHI INTRASTAT: presentazione contribuenti mensili (dicembre 2025) e trimestrali (IV trimestre 2025).

Sabato 31

DICHIARAZIONE OSS/IOSS: dichiarazione IVA IOSS relativa al mese precedente e dichiarazione IVA OSS relativa al trimestre precedente.

REGISTRI CONTABILI: stampa o conservazione digitale del libro giornale, mastro, inventari, registri IVA e registro dei beni ammortizzabili relativi al 2024; in alternativa, è possibile stampare i registri solo a seguito della richiesta avanzata in sede di controllo (art. 7, comma 4-quater, D.L. n. 357/1994).

CONSERVAZIONE DIGITALE DICHIARAZIONI FISCALI: termine entro cui effettuare la conservazione digitale delle dichiarazioni fiscali relative al 2023 ai sensi del D.M. 17/6/2014.

FATTURE ELETTRONICHE: termine ultimo per la conservazione digitale delle fatture elettroniche 2024.

 

Febbraio 2026

Lunedì 2

DENUNCIA UNIEMENS: denuncia telematica delle retribuzioni e dei contributi (INPS – ex INPDAP – ex ENPALS – ex DMAG) di dicembre 2025.
COLLOCAMENTO OBBLIGATORIO: invio del prospetto informativo.
LIBRO UNICO: registrazioni relative al mese di dicembre 2025.
AUTOTRASPORTATORI: presentazione all’Agenzia delle Dogane dell’istanza relativa al IV trimestre 2025 per il rimborso/compensazione del maggior onere derivante dall’incremento dell’accisa sul gasolio.
IMPOSTA DI BOLLO: termine entro cui effettuare le modifiche all’Elenco B predisposto dall’Agenzia delle entrate e relativo alle fatture del IV trimestre 2025.
TRASMISSIONE DATI AL SISTEMA TS: trasmissione dei documenti di spesa pagati nel 2025.

Lunedì 9

BONUS PUBBLICITÀ: presentazione dichiarazione sostitutiva relativa agli investimenti effettuati nell’anno 2025.

Lunedì 16

RITENUTE: versamento ritenute su redditi da lavoro dipendente e assimilati, lavoro autonomo, provvigioni, corrispettivi per contratti d’appalto nei confronti dei condomini nonché sull’ammontare dei canoni/corrispettivi relativi ai contratti di locazione breve (gennaio 2026).

IVA: liquidazione e versamento mese di gennaio 2026 e IV trimestre 2025 (trimestrali speciali).

CONTRIBUTI IVS ARTIGIANI E COMMERCIANTI: versamento IV quota fissa 2025 su reddito minimale.

AUTOLIQUIDAZIONE INAIL: versamento premio (regolarizzazione 2025 e anticipo 2026) o I rata.

TFR – IMPOSTA SOSTITUTIVA SULLA RIVALUTAZIONE: versamento a saldo sulle rivalutazioni del TFR maturate nell’anno 2025.

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di gennaio 2026.

CONTRIBUTI PREVIDENZIALI: versamento contributi relativi al mese di gennaio 2026:

  •  INPS: lavoratori dipendenti
  • INPS -> Gestione ex ENPALS: lavoratori dello spettacolo
  • INPS -> Gestione ex INPGI: giornalisti professionisti
  • Gestione separata INPS committenti

ADDIZIONALI: versamento addizionali regionale/comunale su redditi da lavoro dipendente (gennaio 2026).

770 MENSILE: invio telematico (facoltativo) unitamente al Mod. F24 del prospetto delle ritenute operate nel mese di gennaio 2026.

IMPOSTA DI SOGGIORNO.

Venerdì 20

CONTRIBUTI ENASARCO: versamento contributi IV trimestre 2025.

Mercoledì 25

ELENCHI INTRASTAT: presentazione contribuenti mensili (gennaio 2026).

Sabato 28 

DICHIARAZIONE IOSS: dichiarazione IVA IOSS relativa al mese precedente.

 

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