{"id":7012,"date":"2023-06-23T10:11:39","date_gmt":"2023-06-23T08:11:39","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=7012"},"modified":"2023-06-23T14:54:28","modified_gmt":"2023-06-23T12:54:28","slug":"no-ravvedimento-speciale-per-lisi","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2023\/06\/23\/no-ravvedimento-speciale-per-lisi\/","title":{"rendered":"NO AL RAVVEDIMENTO SPECIALE PER L\u2019ISI"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-medium is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/06\/ISI-INTRATTENIMENTI-300x169.jpg\" alt=\"\" class=\"wp-image-7013\" width=\"735\" height=\"414\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/06\/ISI-INTRATTENIMENTI-300x169.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/06\/ISI-INTRATTENIMENTI-1024x576.jpg 1024w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/06\/ISI-INTRATTENIMENTI-768x432.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/06\/ISI-INTRATTENIMENTI-1536x864.jpg 1536w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/06\/ISI-INTRATTENIMENTI-260x146.jpg 260w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/06\/ISI-INTRATTENIMENTI-50x28.jpg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/06\/ISI-INTRATTENIMENTI-133x75.jpg 133w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/06\/ISI-INTRATTENIMENTI.jpg 1920w\" sizes=\"auto, (max-width:767px) 480px, 735px\" \/><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">                                 L\u2019Agenzia delle Entrate, con la Risoluzione n. 28\/E del 19.06.2023, ha chiarito che, in caso di mancato versamento dell\u2019imposta sugli intrattenimenti (ISI), non \u00e8 possibile avvalersi del c.d. ravvedimento speciale, fattispecie prevista dall\u2019art 1, commi da 174 a 178 della L. 197\/2022 (Legge di Bilancio 2023) ed applicabile&nbsp;&nbsp; esclusivamente a quei tributi per i quali \u00e8 previsto un obbligo dichiarativo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Resta pertanto esclusa dal beneficio l\u2019ISI e l\u2019imposta di registro.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019Agenzia delle Entrate, con la Risoluzione n. 28\/E del 19.06.2023, ha chiarito che, in caso di mancato versamento dell\u2019imposta sugli intrattenimenti (ISI), non \u00e8 possibile avvalersi<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":7013,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-7012","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\/7012","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=7012"}],"version-history":[{"count":2,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/7012\/revisions"}],"predecessor-version":[{"id":7034,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/7012\/revisions\/7034"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/7013"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=7012"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=7012"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=7012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}