{"id":10576,"date":"2026-09-14T09:47:41","date_gmt":"2026-09-14T07:47:41","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=10576"},"modified":"2026-09-14T12:14:58","modified_gmt":"2026-09-14T10:14:58","slug":"ravvedimento-operoso-per-i-tributi-locali","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2026\/09\/14\/ravvedimento-operoso-per-i-tributi-locali\/","title":{"rendered":"RAVVEDIMENTO OPEROSO PER I TRIBUTI LOCALI"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"alignleft size-medium\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2459717449-300x200.jpg\" alt=\"\" class=\"wp-image-10586\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2459717449-300x200.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2459717449-768x512.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2459717449-112x75.jpg 112w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2459717449-480x320.jpg 480w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2459717449.jpg 1000w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Con il <a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:decreto.legislativo:2026;147.000\" target=\"_blank\" rel=\"noreferrer noopener\">D.lgs 147\/2026, articolo 12, comma 3<\/a>, il legislatore ha esteso la possibilit\u00e0 di avvalersi del cd ravvedimento operoso, ex articolo 13, comma 1-ter del D.Lgs. n. 472\/1997, anche per i tributi locali.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La nuova disposizione \u00e8 in vigore dal 12.08.2026, \u00e8 applicabile nel caso di ricezione di un questionario, o di una richiesta documentale, mentre resta sempre preclusa dopo la notifica di un atto di liquidazione\/avviso di accertamento.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con il D.lgs 147\/2026, articolo 12, comma 3, il legislatore ha esteso la possibilit\u00e0 di avvalersi del cd ravvedimento operoso, ex articolo 13, comma 1-ter del<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":10586,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-10576","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10576","targetHints":{"allow":["GET"]}}],"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=10576"}],"version-history":[{"count":2,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10576\/revisions"}],"predecessor-version":[{"id":10588,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10576\/revisions\/10588"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/10586"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=10576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=10576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=10576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}