Uncategorized16 Maggio 2026by gianfranco grande0

ALTRE NOVITA MAGGIO 2026

Locazioni brevi: dall’aprile 2026 è entrata in vigore la soglia dei 2 appartamenti oltre la quale scatta la presunzione di attività imprenditoriale.
Imposta di bollo sui c/c aziendali: dal 28 marzo 2026 l’imposta di bollo sui conti correnti per soggetti diversi da persone fisiche è aumentata da 100 a 118 euro.
ISA e benefici premiali: fissati a regime i punteggi per accedere alle agevolazioni ISA a partire dal periodo d’imposta 2025.

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