Per esprimere la scelta, occorrerà rettificare nei prossimi trenta giorni o entro la prima liquidazione Iva successiva, se posteriore, i documenti già emessi con addebito di imposta. Porte aperte all’applicazione del regime fiscale di vantaggio per l’imprenditoria giovanile e i lavoratori in mobilità (“nuovi minimi”) anche per i contribuenti che hanno intrapreso una nuova attività…
Con la “Legge di stabilità 2015” (art. 1, commi da 54 a 89, l. 23 dicembre 2014, n. 190) è stato introdotto a decorrere dal 1° gennaio 2015 un nuovo regime tributario agevolato per le persone fisiche esercenti attività d’impresa, arti o professioni: è applicata una imposta sostitutiva delle imposte sui redditi, addizionali e Irap…
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