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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 0000000754 00000 n 0000002470 00000 n 0000002579 00000 n 0000002687 00000 n 0000002795 00000 n 0000002908 00000 n 0000003035 00000 n 0000003111 00000 n 0000003238 00000 n 0000003337 00000 n 0000009260 00000 n 0000014953 00000 n 0000015475 00000 n 0000015534 00000 n 0000015593 00000 n 0000015698 00000 n 0000016131 00000 n 0000016188 00000 n 0000016245 00000 n 0000022168 00000 n 0000027861 00000 n trailer << /Size 28 /Root 1 0 R /Info 5 0 R /ID[] >> startxref 28383 %%EOF SCADENZA DEL MESE: SECONDO ACCONTO IMPOSTE 2018 - Associazione Commercianti Albesi

SCADENZA DEL MESE: SECONDO ACCONTO IMPOSTE 2018

Per il calcolo possono essere utilizzati alternativamente i seguenti sistemi:

• metodo storico, basato sull’imposta dovuta per il periodo d’imposta 2017;

• metodo previsionale, basato su una stima del reddito presunto per quest’anno, per cui qualora si preveda di realizzare nel periodo d’imposta 2018 un reddito inferiore a quello conseguito nel 2017, si potrà versare un acconto inferiore (o nullo) purchè proporzionato al reddito effettivo.

L’acconto della cedolare secca sui redditi da locazione di fabbricati va calcolato soltanto sull’imposta dell’anno precedente; quindi, in mancanza di redditi con cedolare nel 2017, l’acconto non è dovuto.

Gli importi determinati con uno dei metodi descritti devono essere versati con una delle seguenti modalità:

• in unica soluzione entro il 30 novembre 2018 se l’importo dovuto è inferiore ad € 257,52;

• in due rate se l’importo dovuto è pari o superiore ad € 257,52, di cui: la prima, per il 40 per cento del dovuto, entro il 2 luglio ovvero entro il 20 agosto scorso con la maggiorazione dello 0,40% a titolo di interessi; la seconda, pari al restante 60 per cento, entro il 30 novembre 2018.

Entro la stessa scadenza vanno effettuati anche i versamenti in acconto per l’imposta sostitutiva dei contribuenti in regime speciale (minimi, forfetari) ed i contributi previdenziali INPS eccedenti il minimale. 
Per il versamento va utilizzato l’abituale mod. F24, fermo restando – per i titolari di partita Iva e per chi intende utilizzare crediti in compensazione – l’obbligo di invio esclusivamente a mezzo canale telematico.

Si rammenta che possono essere utilizzati in compensazione crediti per imposte / contributi:

• senza limitazione di importo per compensazione “verticale” ossia tra imposte/contributi della stessa natura (es. saldo IRPEF 2017 con debito IRPEF 2018);

• con il limite annuo di € 5.000 per crediti tributari senza apposizione di visto di conformità;

• entro il limite annuo di € 700.000 per crediti certificati da visto di conformità.

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

 

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