{"id":10715,"date":"2026-11-13T12:37:21","date_gmt":"2026-11-13T11:37:21","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=10715"},"modified":"2026-11-13T15:39:01","modified_gmt":"2026-11-13T14:39:01","slug":"dilazione-cartelle-2027","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2026\/11\/13\/dilazione-cartelle-2027\/","title":{"rendered":"DILAZIONE CARTELLE 2027"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"alignleft size-medium\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/11\/shutterstock_2511448813-1-300x169.jpg\" alt=\"\" class=\"wp-image-10725\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/11\/shutterstock_2511448813-1-300x169.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/11\/shutterstock_2511448813-1-133x75.jpg 133w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/11\/shutterstock_2511448813-1-767x432.jpg 767w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/11\/shutterstock_2511448813-1-480x270.jpg 480w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/11\/shutterstock_2511448813-1.jpg 1000w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">L&#8217;art. 13 D.Lgs. 110\/2024, confluito nell&#8217;art. 105 D.Lgs. 33\/2025, introduce condizioni pi\u00f9 favorevoli per le domande di dilazione delle cartelle presentate nel biennio 2027-2028 e relative a debiti fino a 120.000 euro iscritti a ruolo, o comunque affidati all&#8217;Agenzia delle Entrate-Riscossione.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La norma aumenta il numero di rate concedibili senza necessit\u00e0 di documentare la difficolt\u00e0 economico-finanziaria, portando il limite massimo da 84 a 96 rate mensili e incrementando cos\u00ec la durata potenziale del piano da 7 a 8 anni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Varia anche la fascia dei piani riservati alle situazioni di difficolt\u00e0 economico-finanziaria documentata per i medesimi importi, che a partire dal 2027 andr\u00e0 da 97 a 120 rate, sostituendo la precedente forbice di 85-120 rate.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;art. 13 D.Lgs. 110\/2024, confluito nell&#8217;art. 105 D.Lgs. 33\/2025, introduce condizioni pi\u00f9 favorevoli per le domande di dilazione delle cartelle presentate nel biennio 2027-2028 e relative<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":10725,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-10715","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\/10715","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=10715"}],"version-history":[{"count":3,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10715\/revisions"}],"predecessor-version":[{"id":10732,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10715\/revisions\/10732"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/10725"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=10715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=10715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=10715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}