{"id":10599,"date":"2026-09-24T12:57:49","date_gmt":"2026-09-24T10:57:49","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=10599"},"modified":"2026-09-24T14:01:34","modified_gmt":"2026-09-24T12:01:34","slug":"guida-al-concordato-preventivo-biennale-cpb","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2026\/09\/24\/guida-al-concordato-preventivo-biennale-cpb\/","title":{"rendered":"GUIDA AL CONCORDATO PREVENTIVO BIENNALE (CPB)"},"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_2143861815-300x200.jpg\" alt=\"\" class=\"wp-image-10611\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2143861815-300x200.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2143861815-768x512.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2143861815-112x75.jpg 112w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2143861815-480x320.jpg 480w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2143861815.jpg 1000w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Il<a href=\"https:\/\/commercialisti.it\/\" target=\"_blank\" rel=\"noreferrer noopener\"> CNDCEC<\/a>, in collaborazione con l&#8217;Agenzia delle Entrate, ha predisposto una Guida operativa sul Concordato Preventivo Biennale, distinguendo le due fattispecie:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; chi aderisce per la prima volta per il biennio 2026-2027;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; chi aveva gi\u00e0 aderito nel biennio 2024-2025 e intende rinnovare l&#8217;adesione.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sono illustrate le novit\u00e0 introdotte dal D.Lgs. 148\/2026, in particolare per quanto riguarda le cause di cessazione e decadenza dal CPB, nonch\u00e9 le premialit\u00e0 riconosciute ai contribuenti in caso di rinnovo dell&#8217;adesione.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il CNDCEC, in collaborazione con l&#8217;Agenzia delle Entrate, ha predisposto una Guida operativa sul Concordato Preventivo Biennale, distinguendo le due fattispecie: &#8211; chi aderisce per la<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":10611,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-10599","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\/10599","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=10599"}],"version-history":[{"count":4,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10599\/revisions"}],"predecessor-version":[{"id":10612,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10599\/revisions\/10612"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/10611"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=10599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=10599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=10599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}