{"id":10489,"date":"2026-07-24T12:18:11","date_gmt":"2026-07-24T10:18:11","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=10489"},"modified":"2026-07-24T12:56:10","modified_gmt":"2026-07-24T10:56:10","slug":"dichiarazione-integrativa","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2026\/07\/24\/dichiarazione-integrativa\/","title":{"rendered":"DICHIARAZIONE INTEGRATIVA"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-medium\"><img loading=\"lazy\" width=\"300\" height=\"200\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/07\/shutterstock_2414626951-300x200.jpg\" alt=\"\" class=\"wp-image-10490\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/07\/shutterstock_2414626951-300x200.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/07\/shutterstock_2414626951-768x512.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/07\/shutterstock_2414626951-219x146.jpg 219w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/07\/shutterstock_2414626951-50x33.jpg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/07\/shutterstock_2414626951-112x75.jpg 112w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/07\/shutterstock_2414626951.jpg 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure><\/div>\n\n\n\n<p>Con risposta ad <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/10196933\/Risposta+n.+147_2026\/9099b8db-a3e1-b004-54f1-8131204b7d78\" target=\"_blank\" rel=\"noreferrer noopener\">interpello n. 147 del 16.07.2026 l&#8217;Agenzia delle Entrate<\/a> ha negato la possibilit\u00e0 di utilizzare la dichiarazione integrativa al solo fine di trasformare in credito un&#8217;eccedenza d&#8217;imposta precedentemente richiesta a rimborso.<\/p>\n\n\n\n<p>L\u2019Amministrazione Finanziaria ha puntualizzato che, in assenza di una specifica deroga normativa, vige l\u2019irrevocabilit\u00e0 delle scelte espresse dai contribuenti nei modd dichiarativi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con risposta ad interpello n. 147 del 16.07.2026 l&#8217;Agenzia delle Entrate ha negato la possibilit\u00e0 di utilizzare la dichiarazione integrativa al solo fine di trasformare in<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":10490,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10489"}],"collection":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/comments?post=10489"}],"version-history":[{"count":2,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10489\/revisions"}],"predecessor-version":[{"id":10494,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10489\/revisions\/10494"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/10490"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=10489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=10489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=10489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}