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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 32 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /SMask 31 0 R /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace [ /Indexed /DeviceRGB 145 33 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+$<[ \JR7XX-JR~\OܫQK^ycx%V?8 -,aRR;27.%=po&֍+wҋucs6{wՇ}Y6W*cf|fkȴk5|q!q⍊,B?(tKɾ@+^M2T>OxӍutn/ f^3^9{ǑW>iTʁ7h'\_3p)Pon)bRW9>6jIGW1DOuwIJ7,}0Yw P΍7 O5L,6ljyqܽ&-5.U <ՎxەpWjxD-/.o{eD{}tmH67A'O;A I;pcOVG:[]N;[WvN>2?4?0sepcʋFyVt# t3Qk,yk6K抾T׈h]U endstream endobj 33 0 obj << /Filter /FlateDecode /Length 449 >> stream xI_sF^3O&F~?y9v6t4s5t7u>x%E}.K:UMefy\p8S#B|6t+I?Ycwm9T;w,II`q,JTj5s$C}cvRi|k}j|VkOfH`z>Xrqw7Sm`sWl8vexKcNf@Zl~i|AZ6Rh{=Xatty˴uʱZouYnö7RȻoG^xҾ endstream endobj 34 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 35 0 R >> endobj 35 0 obj << /Filter /FlateDecode /Length 261 >> stream xeQMO@xG=~z,XI@hE$ ?N)5dy;/;3(A i"0jRsiO, kB^oL@y:ߏk0q}CVՕڨ٦xƷZXOajw^D'91_&jsfwHtvNӶy[zYU"{)Ei9+IuiW;)r.Wt=ZGa\^~DɝkTYR&:(`$> /ColorSpace /DeviceGray /BitsPerComponent 8 /Length 5677>> stream x}lg~پ8 BxIl$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$$JI|B]ʎd̘޴džk>Cc||+mGefZ 0e N{tJěa,T3N 5-;{ ;|=/YKV⺧[@ z^ DM~$}4>G"aFRpPo)^lU(z( uAD[Jh yB+;d)i-kE|ݍn6 5ԝ[ۧ­Tۗ:p%*eu>ؤm[NK*n'#da[7ؘ*G;j"a?놞Y#05"+ uCOU$9@`nDV18m߃0q&2tO,YTt#g"YgE E T.xNSe6Rj3=5ȘgK2&ywz7াj̻w7YyT vk-Qb,iMZ*/E)c.@ NŶkU:q</knĹuS*AٯxTn.t|XC F?s;w<20Sr9n7$8{16Oc=g؁ f[j?B}$-2mmze+1[ |M$( ;9 W$ob7 \'4pcM[{O0pblyE~wCV!wǐZ!7qh~وr`ɋ o׈LW9wࣗP\&xbco/}jh7M*Q='Jo91ݎ֒TBMGécr |+?ٹsoڡ0³f2O>zh9fMri4a \GލK!H-e*yj3Q?LGxW晚טf \?\mLM*zc"m155<'0h16O0g4vԘ(m<5VX;76ɟ.\\G0NA(Ӂ c_O?S3M@ . 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"U#\yCOtO6r%r']݈D/0Ӻ5V iו?4n3s w+|X{qk=g ըN 3WIgv{<p qwk\j>B߂{=(Wj\w]8`y]<%t՚C ({KF N.7T08P`}=-nQRcQg4oOFN.=T 78uZjtrq<7AfqOݟA@0peOVتΊ׭άm̬YJ-zsV[!am3*lvcvUKU+D endstream endobj 37 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /SMask 36 0 R /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace [ /Indexed /DeviceRGB 145 38 0 R ] /BitsPerComponent 8 /Length 5409>> stream xcGvpK$$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+$<[ \JR7XX-JR~\OܫQK^ycx%V?8 -,aRR;27.%=po&֍+wҋucs6{wՇ}Y6W*cf|fkȴk5|q!q⍊,B?(tKɾ@+^M2T>OxӍutn/ f^3^9{ǑW>iTʁ7h'\_3p)Pon)bRW9>6jIGW1DOuwIJ7,}0Yw P΍7 O5L,6ljyqܽ&-5.U <ՎxەpWjxD-/.o{eD{}tmH67A'O;A I;pcOVG:[]N;[WvN>2?4?0sepcʋFyVt# t3Qk,yk6K抾T׈h]U endstream endobj 38 0 obj << /Filter /FlateDecode /Length 449 >> stream xI_sF^3O&F~?y9v6t4s5t7u>x%E}.K:UMefy\p8S#B|6t+I?Ycwm9T;w,II`q,JTj5s$C}cvRi|k}j|VkOfH`z>Xrqw7Sm`sWl8vexKcNf@Zl~i|AZ6Rh{=Xatty˴uʱZouYnö7RȻoG^xҾ endstream endobj xref 0 39 0000000000 65535 f 0000000009 00000 n 0000000074 00000 n 0000000120 00000 n 0000000527 00000 n 0000000564 00000 n 0000000713 00000 n 0000000816 00000 n 0000002717 00000 n 0000002826 00000 n 0000002934 00000 n 0000003042 00000 n 0000003155 00000 n 0000009078 00000 n 0000014771 00000 n 0000015293 00000 n 0000015352 00000 n 0000015411 00000 n 0000015516 00000 n 0000017130 00000 n 0000017187 00000 n 0000017244 00000 n 0000023167 00000 n 0000028860 00000 n 0000029382 00000 n 0000029487 00000 n 0000031489 00000 n 0000037412 00000 n 0000043105 00000 n 0000043627 00000 n 0000043732 00000 n 0000045577 00000 n 0000051500 00000 n 0000057193 00000 n 0000057715 00000 n 0000057820 00000 n 0000058154 00000 n 0000064077 00000 n 0000069770 00000 n trailer << /Size 39 /Root 1 0 R /Info 5 0 R /ID[<6c76c400beddfe80069d197deee28c28><6c76c400beddfe80069d197deee28c28>] >> startxref 70292 %%EOF Principali scadenze di ottobre - novembre 2026 - Associazione Commercianti Albesi

Principali scadenze di ottobre – novembre 2026

Ottobre 2026

Sabato 10

MOD. 730: il dipendente comunica al datore di lavoro/ente pensionistico di effettuare un minor o nessun acconto IRPEF/cedolare secca.

Lunedì 12

FONDO M. NEGRI, M. BESUSSO E A. PASTORE: versamento dei contributi di previdenza e assistenza integrativa (III trimestre 2026).

INPS: versamento contributi previdenziali per il personale domestico (III trimestre 2026).

Venerdì 16

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di settembre 2026.

F24/770: versamento ritenute operate a settembre con comunicazione dati aggiuntivi richiesti nel Mod. 770.

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

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

IVA: liquidazione e versamento (mese di settembre 2026).

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

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 (settembre 2026).

IMPOSTA DI SOGGIORNO.

Martedì 20

PREVINDAI E PREVINDAPI: versamento contributi integrativi per dirigenti industriali (III trimestre 2026).

Lunedì 26

MOD. 730 INTEGRATIVO: lavoratori/pensionati consegnano a CAF/professionista abilitato il Mod. 730 integrativo.

ELENCHI INTRASTAT: presentazione contribuenti mensili (settembre 2026) e trimestrali (III trimestre 2026).

Sabato 31

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

 

Novembre 2026

Lunedì 2

DICHIARAZIONE REDDITI: trasmissione telematica del Mod. REDDITI 2026 da parte di persone fisiche, società di persone e società di capitali con esercizio coincidente con l’anno solare.

DICHIARAZIONE IRAP: presentazione telematica della dichiarazione annuale IRAP.

OPZIONE PER TRASPARENZA: presentazione del Mod. REDDITI o di apposita comunicazione per l’adesione al regime di trasparenza da parte di società di capitali per il triennio 2026-2028.

CONCORDATO PREVENTIVO BIENNALE: termine per l’adesione alla proposta di concordato preventivo per il biennio 2026-2027. Rinnovo per i soggetti che già avevano aderito al CPB per il biennio 2024-2025.

IMPOSTA DI BOLLO: termine entro cui effettuare le modifiche all’Elenco B predisposto dall’Agenzia delle Entrate e relativo alle fatture del III trimestre 2026.

CERTIFICAZIONE UNICA: invio telematico all’Agenzia delle Entrate da parte dei sostituti d’imposta della Certificazione Unica 2026 contenente esclusivamente redditi 2025 esenti o non dichiarabili tramite precompilata.

AUTOTRASPORTATORI: presentazione all’Agenzia delle Dogane dell’istanza relativa al III trimestre 2026 per il rimborso/compensazione del maggior onere derivante dall’incremento dell’accisa sul gasolio.

MOD. 770: invio telematico dichiarazione relativa al 2025.

LIBRO UNICO: registrazioni relative al mese di settembre 2026.

DENUNCIA UNIEMENS: denuncia telematica delle retribuzioni e dei contributi (INPS – ex INPDAP – ex ENPALS – ex DMAG) di settembre 2026.

IVA – RIMBORSO/COMPENSAZIONE TRIMESTRALE: richiesta IVA a credito del III trimestre 2026.

Martedì 10

MOD. 730 INTEGRATIVO: CAF e professionisti abilitati trasmettono in via telematica all’Agenzia delle Entrate i Modd. 730 e 730-3 integrativo e li consegnano a dipendenti/pensionati.

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 (ottobre 2026).

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

F24/770: versamento ritenute operate ad ottobre con comunicazione dati aggiuntivi richiesti nel Mod. 770.

AUTOLIQUIDAZIONE INAIL: versamento IV rata.

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

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

versamento all’INPS dei contributi per coltivatori di retti, coloni e mezzadri e imprenditori agricoli professionali, relativi al III trimestre 2026.

CONTRIBUTI IVS ARTIGIANI E COMMERCIANTI: versamento III quota fissa 2026 su reddito minimale.

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di ottobre 2026.

IVA: liquidazione e versamento mese di ottobre 2026 e III trimestre 2026.

IMPOSTA DI SOGGIORNO.

Venerdì 20

CONTRIBUTI ENASARCO: versamento contributi III trimestre 2026.

Mercoledì 25

ELENCHI INTRASTAT: presentazione contribuenti mensili (ottobre 2026).

Lunedì 30

DICHIARAZIONE IOSS: dichiarazione IVA IOSS relativa al mese precedente.

MOD. 730: operazioni di conguaglio (sulla retribuzione erogata nel mese di novembre) dell’importo in acconto (II o unica rata).

ACCONTI IMPOSTE SUI REDDITI E IRAP: versamento della II o unica rata d’acconto per l’anno 2026, di IRPEF, IVIE, IVAFE, IRES, IRAP, cedolare secca, imposta sostitutiva minimi/forfettari.

CONTRIBUTI IVS ARTIGIANI E COMMERCIANTI: versamento II rata acconto 2026 sul reddito eccedente il minimale.

GESTIONE SEPARATA INPS – PROFESSIONISTI: versamento II rata acconto previdenziale 2026 da parte dei professionisti iscritti alla gestione separata INPS.

FASI: versamento contributi integrativi dirigenti industriali (IV trimestre 2026).

DENUNCIA UNIEMENS: denuncia telematica delle retribuzioni e dei contributi (INPS – ex INPDAP – ex ENPALS – ex DMAG) di ottobre 2026.

LIQUIDAZIONI PERIODICHE IVA: trasmissione telematica dei dati contabili riepilogativi delle liquidazioni periodiche IVA relative al III trimestre 2026.

LIBRO UNICO: registrazioni relative al mese di ottobre 2026.

IMPOSTA DI BOLLO: versamento dell’imposta di bollo sulle fatture elettroniche per il III trimestre 2026 nonché versamento dell’imposta di bollo sulle fatture elettroniche per il I e II trimestre 2026 da parte dei contribuenti per cui l’imposta risultava complessivamente inferiore ad € 5.000.

ESTROMISSIONE IMMOBILE STRUMENTALE: versamento II rata pari al 60% dell’imposta sostitutiva dovuta per l’estromissione dell’immobile dal patrimonio dell’impresa individuale.

ASSEGNAZIONE/CESSIONE/TRASFORMAZIONE AGEVOLATE: versamento II rata pari al 40% dell’imposta sostitutiva dovuta se l’assegnazione/cessione/trasformazione agevolata è avvenuta entro il 30/9 con relativo pagamento della I rata (60%).

RIVALUTAZIONE TERRENI E PARTECIPAZIONI: versamento unica soluzione/I rata dell’imposta sostitutiva dovuta per la rivalutazione al 1° gennaio 2026 di terreni e partecipazioni nonché redazione e asseverazione della perizia di stima. Versamento II/III rata per l’imposta sostitutiva dovuta con riferimento ad annualità precedenti (2024 e 2025).

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