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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 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 0000003434 00000 n 0000003543 00000 n 0000003651 00000 n 0000003759 00000 n 0000003872 00000 n 0000009795 00000 n 0000015488 00000 n 0000016010 00000 n 0000016069 00000 n 0000016128 00000 n 0000016252 00000 n 0000017079 00000 n 0000017136 00000 n 0000017193 00000 n 0000017223 00000 n 0000017253 00000 n 0000017380 00000 n 0000017456 00000 n 0000023379 00000 n 0000029072 00000 n trailer << /Size 28 /Root 1 0 R /Info 5 0 R /ID[<42dc9fb83970ae7b7082e6d80457b9b0><42dc9fb83970ae7b7082e6d80457b9b0>] >> startxref 29594 %%EOF Rottamazione quinquies - Legge di Bilancio 2026 - Associazione Commercianti Albesi

Rottamazione quinquies – Legge di Bilancio 2026

È introdotta la nuova definizione agevolata per i carichi affidati all’Agente della riscossione dal 1° gennaio 2000 al 30 giugno 2023.

In particolare, viene prevista la possibilità di estinguere i debiti con il pagamento della sola somma capitale (oltre alle somme dovute a titolo di rimborso delle spese per le procedure esecutive e di notificazione della cartella di pagamento), con esclusione degli interessi iscritti e delle sanzioni incluse nei carichi stessi, degli interessi di mora, delle sanzioni civili, accessorie ai crediti di natura tributaria, e delle somme maturate a titolo di aggio.

Debiti ammessi

Possono essere inclusi:

  • i debiti derivanti da liquidazione automatica / controllo formale delle dichiarazioni,
  • i debiti per omesso versamento di contributi Inps,
  • i debiti per multe stradali.

Debiti esclusi

Non possono essere inclusi i carichi per i quali, alla data del 30/09/2025 risultano regolarmente pagate tutte le rate della Rottamazione – quater o a seguito della riammissione alla Rottamazione – quater.

Modalità e termini di pagamento

Per poter accedere occorre presentare la domanda tramite l’area pubblica o l’area riservata del sito web dell’Agenzia entrate – Riscossione entro la scadenza del 30 aprile 2026.

Il pagamento delle somme dovute deve essere effettuato in unica soluzione, entro il 31 luglio 2026, oppure rateizzato in un massimo di 54 rate, secondo le seguenti modalità:

  • prima rata scadenza 31/07/2026,
  • seconda rata scadenza 30/09/2026,
  • terza rata scadenza 30/11/2026;
  • dalla quarta rata in poi, dal 2027 al 2035 in 4 rate annuali (31/01 – 31/03 – 31/07 – 30/09 – 30/11)

Decadenza

Si verifica con il mancato pagamento di due rate anche non consecutive.

Effetti della domanda

Con la presentazione della domanda sono sospesi:

  • i pagamenti di rate di dilazioni concesse in precedenza sulle cartelle
  • i termini di prescrizione / decadenza
  • le procedure esecutive

Inoltre il debitore non è considerato inadempiente ai fini del DURC.

 

Per informazioni generali:

UFFICIO FISCALE
tel. 0173/226611
e-mail fiscale@acaweb.it

 

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