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	<title>vademecum - Commercialista.it</title>
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	<title>vademecum - Commercialista.it</title>
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	<item>
		<title>Arte &#038; Fisco</title>
		<link>https://www.commercialista.it/Arte-Fisco/</link>
		
		<dc:creator><![CDATA[Commercialista.it]]></dc:creator>
		<pubDate>Fri, 07 Jul 2023 10:32:20 +0000</pubDate>
				<category><![CDATA[agenzia entrate]]></category>
		<category><![CDATA[analisi]]></category>
		<category><![CDATA[apporti infruttiferi]]></category>
		<category><![CDATA[atto]]></category>
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		<category><![CDATA[debiti tributari]]></category>
		<category><![CDATA[delibera]]></category>
		<category><![CDATA[due diligence]]></category>
		<category><![CDATA[edile]]></category>
		<category><![CDATA[edilizia]]></category>
		<category><![CDATA[esperto]]></category>
		<category><![CDATA[esperto commercialista]]></category>
		<category><![CDATA[esperto fiscale]]></category>
		<category><![CDATA[finanziamenti]]></category>
		<category><![CDATA[finanziamenti ai soci]]></category>
		<category><![CDATA[finanziamento ai soci]]></category>
		<category><![CDATA[finanziamento amministratore]]></category>
		<category><![CDATA[fissa]]></category>
		<category><![CDATA[gestione immobili]]></category>
		<category><![CDATA[gestione immobiliare]]></category>
		<category><![CDATA[guida fiscale]]></category>
		<category><![CDATA[immobile da costruire]]></category>
		<category><![CDATA[imposta di registro]]></category>
		<category><![CDATA[iva]]></category>
		<category><![CDATA[lecito]]></category>
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		<category><![CDATA[parere tributario]]></category>
		<category><![CDATA[permuta]]></category>
		<category><![CDATA[permuta immobiliare]]></category>
		<category><![CDATA[plusvalenza]]></category>
		<category><![CDATA[prestiti ai soci]]></category>
		<category><![CDATA[prestiti soci]]></category>
		<category><![CDATA[prestito all'amministratore]]></category>
		<category><![CDATA[prestito amministratore]]></category>
		<category><![CDATA[prezzo]]></category>
		<category><![CDATA[proporzionale]]></category>
		<category><![CDATA[quote]]></category>
		<category><![CDATA[ramo azienda]]></category>
		<category><![CDATA[responsabilità sociale]]></category>
		<category><![CDATA[responsabilità solidale]]></category>
		<category><![CDATA[rivalutazione]]></category>
		<category><![CDATA[società]]></category>
		<category><![CDATA[spa]]></category>
		<category><![CDATA[specializzato]]></category>
		<category><![CDATA[srl]]></category>
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		<category><![CDATA[studio commercialista]]></category>
		<category><![CDATA[tassazione]]></category>
		<category><![CDATA[terreno edif]]></category>
		<category><![CDATA[tutela]]></category>
		<category><![CDATA[vademecum]]></category>
		<category><![CDATA[valore]]></category>
		<category><![CDATA[valutazione]]></category>
		<guid isPermaLink="false">https://www.commercialista.it/?page_id=27195</guid>

					<description><![CDATA[<p>Arte &#038; Fisco</p>
<p>The post <a href="https://www.commercialista.it/Arte-Fisco/">Arte & Fisco</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Arte-Fisco/">Arte &#038; Fisco</a> was first posted on Luglio 7, 2023 at 12:32 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></description>
										<content:encoded><![CDATA[<hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Arte-Fisco/">Arte &#038; Fisco</a> was first posted on Luglio 7, 2023 at 12:32 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></content:encoded>
					
		
		
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		<item>
		<title>Autoveicoli Verdi</title>
		<link>https://www.commercialista.it/Tax-Credit/autoveicoli-verdi/</link>
		
		<dc:creator><![CDATA[Dott. Alessio Ferretti]]></dc:creator>
		<pubDate>Fri, 30 Dec 2022 17:00:39 +0000</pubDate>
				<category><![CDATA[2013]]></category>
		<category><![CDATA[a gas]]></category>
		<category><![CDATA[ad elio]]></category>
		<category><![CDATA[agenzia entrate]]></category>
		<category><![CDATA[agevolazioni]]></category>
		<category><![CDATA[auto]]></category>
		<category><![CDATA[Bonus Incentivi Autoveicoli Verdi]]></category>
		<category><![CDATA[contributi]]></category>
		<category><![CDATA[elettrica]]></category>
		<category><![CDATA[elettriche]]></category>
		<category><![CDATA[esaurimento]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[fondo]]></category>
		<category><![CDATA[guida fiscale]]></category>
		<category><![CDATA[idrica]]></category>
		<category><![CDATA[impatto zero]]></category>
		<category><![CDATA[ministero]]></category>
		<category><![CDATA[scadenza]]></category>
		<category><![CDATA[termini]]></category>
		<category><![CDATA[vademecum]]></category>
		<guid isPermaLink="false">https://www.commercialista.it/taxcredit/autoveicoliverdi/</guid>

					<description><![CDATA[<p>Autoveicoli verdi: partiti il 14 marzo i nuovi incentivi “ad esaurimento” dei fondi stanziati i nuovi incentivi auto sono partiti giovedì 14 marzo, e sono concessi fino all’esaurimento dei 40 milioni di euro stanziati, che secondo le prime stime sono sufficienti per agevolare appena 25mila acquisti. Infatti dopo neanche 24 ore sono già in fase [&#8230;]</p>
<p>The post <a href="https://www.commercialista.it/Tax-Credit/autoveicoli-verdi/">Autoveicoli Verdi</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Tax-Credit/autoveicoli-verdi/">Autoveicoli Verdi</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></description>
										<content:encoded><![CDATA[<p>Autoveicoli verdi: partiti il 14 marzo i nuovi incentivi “ad esaurimento” dei fondi stanziati i nuovi incentivi auto sono partiti giovedì 14 marzo, e sono concessi fino all’esaurimento dei 40 milioni di euro stanziati, che secondo le prime stime sono sufficienti per agevolare appena 25mila acquisti. Infatti dopo neanche 24 ore sono già in fase di esaurimento. Così già la legge istitutiva (dl 83/12, articolo 17-decies) ha limitato la platea dei beneficiari.</p><p>The post <a href="https://www.commercialista.it/Tax-Credit/autoveicoli-verdi/">Autoveicoli Verdi</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Tax-Credit/autoveicoli-verdi/">Autoveicoli Verdi</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></content:encoded>
					
		
		
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		<title>Modello EAS</title>
		<link>https://www.commercialista.it/Fisco-Sport-e-Non-Profit/modello-eas/</link>
		
		<dc:creator><![CDATA[Dott. Alessio Ferretti]]></dc:creator>
		<pubDate>Fri, 30 Dec 2022 17:00:34 +0000</pubDate>
				<category><![CDATA[adempimenti enti non commerciali]]></category>
		<category><![CDATA[aps]]></category>
		<category><![CDATA[asd]]></category>
		<category><![CDATA[come quando e chi deve inviarlo]]></category>
		<category><![CDATA[commercialista esperto]]></category>
		<category><![CDATA[comunicazione]]></category>
		<category><![CDATA[guida fiscale]]></category>
		<category><![CDATA[invio telematico]]></category>
		<category><![CDATA[modello EAS]]></category>
		<category><![CDATA[sanzioni]]></category>
		<category><![CDATA[ssd]]></category>
		<category><![CDATA[trenta giorni]]></category>
		<category><![CDATA[vademecum]]></category>
		<guid isPermaLink="false">https://www.commercialista.it/fiscosportenonprofit/modelloeas/</guid>

					<description><![CDATA[<p>Commercialista esperto Modello EAS</p>
<p>The post <a href="https://www.commercialista.it/Fisco-Sport-e-Non-Profit/modello-eas/">Modello EAS</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-Sport-e-Non-Profit/modello-eas/">Modello EAS</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></description>
										<content:encoded><![CDATA[<p>Modello eas enti non profit (asp, ssd, asd, odv) come, quando e chi deve inviarlo, requisiti agevolazioni fiscali, mancato invio ed adempimento modello, guida fiscale e vademecum.</p><p>The post <a href="https://www.commercialista.it/Fisco-Sport-e-Non-Profit/modello-eas/">Modello EAS</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-Sport-e-Non-Profit/modello-eas/">Modello EAS</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></content:encoded>
					
		
		
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		<item>
		<title>Terreni</title>
		<link>https://www.commercialista.it/Fisco-e-Tributi/terreni/</link>
		
		<dc:creator><![CDATA[Dott. Alessio Ferretti]]></dc:creator>
		<pubDate>Fri, 30 Dec 2022 17:00:32 +0000</pubDate>
				<category><![CDATA[acquisto]]></category>
		<category><![CDATA[affitto]]></category>
		<category><![CDATA[agenzia entrate]]></category>
		<category><![CDATA[cessione]]></category>
		<category><![CDATA[commercialista esperto]]></category>
		<category><![CDATA[commercialista specializzato]]></category>
		<category><![CDATA[compravendita]]></category>
		<category><![CDATA[esenzione]]></category>
		<category><![CDATA[guida fiscale]]></category>
		<category><![CDATA[imposta di registro]]></category>
		<category><![CDATA[interpello]]></category>
		<category><![CDATA[iva]]></category>
		<category><![CDATA[locazione]]></category>
		<category><![CDATA[reddito dominicale]]></category>
		<category><![CDATA[reddito fondiario]]></category>
		<category><![CDATA[RISOLUZIONE]]></category>
		<category><![CDATA[TASSAZIONE TERRENI]]></category>
		<category><![CDATA[terreni]]></category>
		<category><![CDATA[vademecum]]></category>
		<guid isPermaLink="false">https://www.commercialista.it/fiscoetributi/terreni/</guid>

					<description><![CDATA[<p>Guida fiscale sulla tassazione dei terreni sia agricoli che edificabili, ai fini delle imposte dirette ed indirette (irpef, reddito fondiario, ires, iva, registro, etc) sia in capo a societa&#8217; di capitali (anche ipotesi societa&#8217; di gestione immobiliare), di persone, agricole e coltivatori diretti.</p>
<p>The post <a href="https://www.commercialista.it/Fisco-e-Tributi/terreni/">Terreni</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/terreni/">Terreni</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></description>
										<content:encoded><![CDATA[<p>Guida fiscale sulla tassazione dei terreni sia agricoli che edificabili, ai fini delle imposte dirette ed indirette (irpef, reddito fondiario, ires, iva, registro, etc) sia in capo a societa&#8217; di capitali (anche ipotesi societa&#8217; di gestione immobiliare), di persone, agricole e coltivatori diretti.</p><p>The post <a href="https://www.commercialista.it/Fisco-e-Tributi/terreni/">Terreni</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/terreni/">Terreni</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></content:encoded>
					
		
		
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		<item>
		<title>Agricoli in affitto</title>
		<link>https://www.commercialista.it/Fisco-e-Tributi/terreni/agricoli-in-affitto/</link>
		
		<dc:creator><![CDATA[Dott. Alessio Ferretti]]></dc:creator>
		<pubDate>Fri, 30 Dec 2022 17:00:32 +0000</pubDate>
				<category><![CDATA[acquisto]]></category>
		<category><![CDATA[affitto]]></category>
		<category><![CDATA[agenzia entrate]]></category>
		<category><![CDATA[cessione]]></category>
		<category><![CDATA[commercialista esperto]]></category>
		<category><![CDATA[commercialista specializzato]]></category>
		<category><![CDATA[compravendita]]></category>
		<category><![CDATA[esenzione]]></category>
		<category><![CDATA[guida fiscale]]></category>
		<category><![CDATA[imposta di registro]]></category>
		<category><![CDATA[interpello.TASSAZIONE TERRENI]]></category>
		<category><![CDATA[iva]]></category>
		<category><![CDATA[locazione]]></category>
		<category><![CDATA[reddito dominicale]]></category>
		<category><![CDATA[reddito fondiario]]></category>
		<category><![CDATA[RISOLUZIONE]]></category>
		<category><![CDATA[terreni]]></category>
		<category><![CDATA[vademecum]]></category>
		<guid isPermaLink="false">https://www.commercialista.it/fiscoetributi/terreni/agricoliinaffitto/</guid>

					<description><![CDATA[<p>Terreni agricoli in affitto da parte di società commerciali o di gestione immobiliare guida fiscale e tassazione le società commerciali (sia società di capitali che di persone) proprietarie di terreni agricoli concessi in affitto, sono tenute a dichiarare il reddito dominicale e non il canone risultante dal contratto. Scopri come presentare istanza di rimborso per [&#8230;]</p>
<p>The post <a href="https://www.commercialista.it/Fisco-e-Tributi/terreni/agricoli-in-affitto/">Agricoli in affitto</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/terreni/agricoli-in-affitto/">Agricoli in affitto</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></description>
										<content:encoded><![CDATA[<p>Terreni agricoli in affitto da parte di società commerciali o di gestione immobiliare guida fiscale e tassazione le società commerciali (sia società di capitali che di persone) proprietarie di terreni agricoli concessi in affitto, sono tenute a dichiarare il reddito dominicale e non il canone risultante dal contratto. Scopri come presentare istanza di rimborso per le somme erroneamente versate e/o il riconoscimento del relativo credito d’imposta.</p><p>The post <a href="https://www.commercialista.it/Fisco-e-Tributi/terreni/agricoli-in-affitto/">Agricoli in affitto</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/terreni/agricoli-in-affitto/">Agricoli in affitto</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></content:encoded>
					
		
		
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		<title>Permuta di Immobili</title>
		<link>https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/</link>
		
		<dc:creator><![CDATA[Dott. Alessio Ferretti]]></dc:creator>
		<pubDate>Fri, 30 Dec 2022 17:00:30 +0000</pubDate>
				<category><![CDATA[area edificabile]]></category>
		<category><![CDATA[area edificandi]]></category>
		<category><![CDATA[contratto]]></category>
		<category><![CDATA[guida fiscale]]></category>
		<category><![CDATA[imposta di registro]]></category>
		<category><![CDATA[iva]]></category>
		<category><![CDATA[permuta]]></category>
		<category><![CDATA[permuta di bene futuro]]></category>
		<category><![CDATA[preliminare]]></category>
		<category><![CDATA[prima casa]]></category>
		<category><![CDATA[privato]]></category>
		<category><![CDATA[terreni]]></category>
		<category><![CDATA[vademecum]]></category>
		<guid isPermaLink="false">https://www.commercialista.it/fiscoetributi/permutadiimmobili/</guid>

					<description><![CDATA[<p>Esaminiamo il sintesi, il caso frequente di una società di capitali che acquista il terreno (area edificabile) da un privato con permuta di immobile futuro non ancora esistente. La risoluzione 460210 del 1989 ha esaminato la fattispecie costituita dalla cessione di un terreno edificabile di proprietà di una persona fisica, non soggetto iva, in cambio [&#8230;]</p>
<p>The post <a href="https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/">Permuta di Immobili</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/">Permuta di Immobili</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></description>
										<content:encoded><![CDATA[<p>Esaminiamo il sintesi, il caso frequente di una società di capitali che acquista il terreno (area edificabile) da un privato con permuta di immobile futuro non ancora esistente. La risoluzione 460210 del 1989 ha esaminato la fattispecie costituita dalla cessione di un terreno edificabile di proprietà di una persona fisica, non soggetto iva, in cambio della costruzione di alcuni appartamenti, riconoscendo a tale operazione il carattere di permuta.</p><p>The post <a href="https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/">Permuta di Immobili</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/">Permuta di Immobili</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></content:encoded>
					
		
		
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		<title>Immobile da costruire</title>
		<link>https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/immobile-da-costruire/</link>
		
		<dc:creator><![CDATA[Dott. Alessio Ferretti]]></dc:creator>
		<pubDate>Fri, 30 Dec 2022 17:00:30 +0000</pubDate>
				<category><![CDATA[area fabbricabile]]></category>
		<category><![CDATA[atto]]></category>
		<category><![CDATA[calcolo imposte]]></category>
		<category><![CDATA[commercialista esperto]]></category>
		<category><![CDATA[compravendita]]></category>
		<category><![CDATA[fissa]]></category>
		<category><![CDATA[guida fiscale]]></category>
		<category><![CDATA[immobile da costruire]]></category>
		<category><![CDATA[imposta di registro]]></category>
		<category><![CDATA[iva]]></category>
		<category><![CDATA[momento impositivo]]></category>
		<category><![CDATA[permuta]]></category>
		<category><![CDATA[permuta immobiliare]]></category>
		<category><![CDATA[plusvalenza]]></category>
		<category><![CDATA[proporzionale]]></category>
		<category><![CDATA[rivalutazione]]></category>
		<category><![CDATA[specializzato]]></category>
		<category><![CDATA[stipula]]></category>
		<category><![CDATA[tassazione]]></category>
		<category><![CDATA[terreno edificabile]]></category>
		<category><![CDATA[vademecum]]></category>
		<guid isPermaLink="false">https://www.commercialista.it/fiscoetributi/permutadiimmobili/immobiledacostruire/</guid>

					<description><![CDATA[<p>Permuta immobiliare: guida e vademecum fiscale- terreno edificabile in cambio di immobile da costruire nella permuta di terreni edificabili, se il cedente non è un soggetto iva, si rende applicabile l’imposta proporzionale di registro, ai sensi dell’art. 43 del d. P. R. N. 131/1986, oltre alle imposte ipotecarie e catastali. Successivamente, la cessione del fabbricato [&#8230;]</p>
<p>The post <a href="https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/immobile-da-costruire/">Immobile da costruire</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/immobile-da-costruire/">Immobile da costruire</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></description>
										<content:encoded><![CDATA[<p>Permuta immobiliare: guida e vademecum fiscale- terreno edificabile in cambio di immobile da costruire nella permuta di terreni edificabili, se il cedente non è un soggetto iva, si rende applicabile l’imposta proporzionale di registro, ai sensi dell’art. 43 del d. P. R. N. 131/1986, oltre alle imposte ipotecarie e catastali. Successivamente, la cessione del fabbricato all’ex proprietario del terreno edificabile, sarà assoggettata ad iva, secondo l’aliquota prevista in relazione alla tipologia.</p><p>The post <a href="https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/immobile-da-costruire/">Immobile da costruire</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/permuta-di-immobili/immobile-da-costruire/">Immobile da costruire</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Spese di manutenzione guida fiscale</title>
		<link>https://www.commercialista.it/Fisco-e-Tributi/Spese-di-manutenzione-guida-fiscale/</link>
		
		<dc:creator><![CDATA[Dott. Alessio Ferretti]]></dc:creator>
		<pubDate>Fri, 30 Dec 2022 17:00:29 +0000</pubDate>
				<category><![CDATA[beni culturali]]></category>
		<category><![CDATA[canoni]]></category>
		<category><![CDATA[contratti]]></category>
		<category><![CDATA[deducibilità]]></category>
		<category><![CDATA[guida]]></category>
		<category><![CDATA[manutenzioni]]></category>
		<category><![CDATA[ordinaria]]></category>
		<category><![CDATA[Spese di manutenzione guida alla piena deducibilià]]></category>
		<category><![CDATA[straordinarie]]></category>
		<category><![CDATA[vademecum]]></category>
		<guid isPermaLink="false">https://www.commercialista.it/fiscoetributi/manutenzioni/</guid>

					<description><![CDATA[<p>Le spese di manutenzione sono classificate in interventi di manutenzione ordinaria o straordinaria. Nel primo caso si tratta di manutenzioni e riparazioni di natura ricorrente (pulizia, verniciatura, riparazione, sostituzione di parti deteriorate dall’uso, etc. ) finalizzati a mantenere i beni ad utilità pluriennale (assets, cespiti, fattori produttivi di proprietà o in possesso) in un buono [&#8230;]</p>
<p>The post <a href="https://www.commercialista.it/Fisco-e-Tributi/Spese-di-manutenzione-guida-fiscale/">Spese di manutenzione guida fiscale</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/Spese-di-manutenzione-guida-fiscale/">Spese di manutenzione guida fiscale</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></description>
										<content:encoded><![CDATA[<p>Le spese di manutenzione sono classificate in interventi di manutenzione ordinaria o straordinaria. Nel primo caso si tratta di manutenzioni e riparazioni di natura ricorrente (pulizia, verniciatura, riparazione, sostituzione di parti deteriorate dall’uso, etc. ) finalizzati a mantenere i beni ad utilità pluriennale (assets, cespiti, fattori produttivi di proprietà o in possesso) in un buono stato di funzionamento.</p><p>The post <a href="https://www.commercialista.it/Fisco-e-Tributi/Spese-di-manutenzione-guida-fiscale/">Spese di manutenzione guida fiscale</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/Spese-di-manutenzione-guida-fiscale/">Spese di manutenzione guida fiscale</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Reverse charge IVA guida fiscale Circolari e risoluzioni Agenzia Entrate come e quando applicare</title>
		<link>https://www.commercialista.it/Fisco-e-Tributi/iva-imposta-valore-aggiunto/Reverse-charge/</link>
		
		<dc:creator><![CDATA[Dott. Alessio Ferretti]]></dc:creator>
		<pubDate>Fri, 30 Dec 2022 17:00:28 +0000</pubDate>
				<category><![CDATA[2015]]></category>
		<category><![CDATA[2016]]></category>
		<category><![CDATA[2017]]></category>
		<category><![CDATA[circolare agenzia entrate]]></category>
		<category><![CDATA[come emettere fattura]]></category>
		<category><![CDATA[commercialista esperto]]></category>
		<category><![CDATA[esente]]></category>
		<category><![CDATA[guida fiscale]]></category>
		<category><![CDATA[imposta sul valore aggiunto]]></category>
		<category><![CDATA[iva]]></category>
		<category><![CDATA[non imponibile]]></category>
		<category><![CDATA[Reverse charge]]></category>
		<category><![CDATA[risoluzioni]]></category>
		<category><![CDATA[vademecum]]></category>
		<guid isPermaLink="false">https://www.commercialista.it/fiscoetributi/ivaimpostavaloreaggiunto/reversecharge/</guid>

					<description><![CDATA[<p>Reverse Charge iva guida fiscale circolari e risoluzioni agenzia entrate come e quando applicare, studio commercialista esperto, contattaci per assistenza ed un parere.</p>
<p>The post <a href="https://www.commercialista.it/Fisco-e-Tributi/iva-imposta-valore-aggiunto/Reverse-charge/">Reverse charge IVA guida fiscale Circolari e risoluzioni Agenzia Entrate come e quando applicare</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/iva-imposta-valore-aggiunto/Reverse-charge/">Reverse charge IVA guida fiscale Circolari e risoluzioni Agenzia Entrate come e quando applicare</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></description>
										<content:encoded><![CDATA[<p>Reverse Charge iva guida fiscale circolari e risoluzioni agenzia entrate come e quando applicare, studio commercialista esperto, contattaci per assistenza ed un parere.</p><p>The post <a href="https://www.commercialista.it/Fisco-e-Tributi/iva-imposta-valore-aggiunto/Reverse-charge/">Reverse charge IVA guida fiscale Circolari e risoluzioni Agenzia Entrate come e quando applicare</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/iva-imposta-valore-aggiunto/Reverse-charge/">Reverse charge IVA guida fiscale Circolari e risoluzioni Agenzia Entrate come e quando applicare</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Ivie</title>
		<link>https://www.commercialista.it/Fisco-e-Tributi/ivie/</link>
		
		<dc:creator><![CDATA[Dott. Alessio Ferretti]]></dc:creator>
		<pubDate>Fri, 30 Dec 2022 17:00:28 +0000</pubDate>
				<category><![CDATA[2012]]></category>
		<category><![CDATA[2013]]></category>
		<category><![CDATA[2014]]></category>
		<category><![CDATA[avviso di accertamento]]></category>
		<category><![CDATA[casa estero]]></category>
		<category><![CDATA[commercialista esperto]]></category>
		<category><![CDATA[commercialista specializzato]]></category>
		<category><![CDATA[denuncia]]></category>
		<category><![CDATA[detrazione]]></category>
		<category><![CDATA[dichiarazione dei redditi]]></category>
		<category><![CDATA[guida fiscale]]></category>
		<category><![CDATA[imposta]]></category>
		<category><![CDATA[IMPOSTA SUL VALORE DEGLI IMMOBILI SITUATI ALL’ESTERO]]></category>
		<category><![CDATA[ivie]]></category>
		<category><![CDATA[obbligo]]></category>
		<category><![CDATA[reddito]]></category>
		<category><![CDATA[sanzioni]]></category>
		<category><![CDATA[unico]]></category>
		<category><![CDATA[vademecum]]></category>
		<guid isPermaLink="false">https://www.commercialista.it/fiscoetributi/ivie/</guid>

					<description><![CDATA[<p>Dall’anno di imposta 2012, le persone fisiche residenti in italia che possiedono immobili all’estero, a qualsiasi uso destinati, hanno l’obbligo di versare l’ivie (imposta sul valore degli immobili situati all’estero). Sono tenuti al pagamento dell’imposta  i proprietari di fabbricati, aree fabbricabili e terreni a qualsiasi uso destinati, compresi quelli strumentali per natura o per destinazione [&#8230;]</p>
<p>The post <a href="https://www.commercialista.it/Fisco-e-Tributi/ivie/">Ivie</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/ivie/">Ivie</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></description>
										<content:encoded><![CDATA[<p>Dall’anno di imposta 2012, le persone fisiche residenti in italia che possiedono immobili all’estero, a qualsiasi uso destinati, hanno l’obbligo di versare l’ivie (imposta sul valore degli immobili situati all’estero). Sono tenuti al pagamento dell’imposta  i proprietari di fabbricati, aree fabbricabili e terreni a qualsiasi uso destinati, compresi quelli strumentali per natura o per destinazione destinati ad attività d’impresa o di lavoro autonomo e i titolari dei diritti.</p><p>The post <a href="https://www.commercialista.it/Fisco-e-Tributi/ivie/">Ivie</a> first appeared on <a href="https://www.commercialista.it">Commercialista.it</a>.</p><hr style="border-top: black solid 1px" /><a href="https://www.commercialista.it/Fisco-e-Tributi/ivie/">Ivie</a> was first posted on Dicembre 30, 2022 at 6:00 pm.<br />&copy;2023 &quot;<a href="https://www.commercialista.it">Commercialista.it</a>&quot;. Use of this feed is for personal non-commercial use only. If you are not reading this article in your feed reader, then the site is guilty of copyright infringement. Please contact me at <!--email_off-->info@commercialista.it<!--/email_off--><br />]]></content:encoded>
					
		
		
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