{"product_id":"certificazione-unica-2026-casi-pratici","title":"CERTIFICAZIONE UNICA 2026 - casi pratici","description":"\u003cp data-path-to-node=\"1\"\u003eLa\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"3\" data-index-in-node=\"3\"\u003eCertificazione Unica 2026 - Casi Pratici\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003edi Seac Editore è il manuale operativo progettato per chi deve passare dalla norma alla compilazione materiale dei quadri. Non una semplice rassegna di istruzioni, ma una vasta raccolta di esempi numerici e simulazioni su modelli reali che coprono le fattispecie più frequenti e quelle più ostiche della realtà professionale.\u003c\/p\u003e\n\u003ch4 data-path-to-node=\"5\"\u003eLe Novità Operative dell'Edizione 2026\u003c\/h4\u003e\n\u003cp data-path-to-node=\"6\"\u003eIl testo dedica sezioni specifiche alle misure che hanno maggiormente impattato sul calcolo del netto in busta e sui costi aziendali:\u003c\/p\u003e\n\u003cul data-path-to-node=\"7\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"7,0,0\"\u003e\u003cb data-path-to-node=\"7,0,0\" data-index-in-node=\"0\"\u003eIl nuovo Cuneo Fiscale:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eEsempi pratici sulla gestione della\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"7,0,0\" data-index-in-node=\"60\"\u003esomma integrativa\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003ee dell'\u003cb data-path-to-node=\"7,0,0\" data-index-in-node=\"85\"\u003eulteriore detrazione\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eper i lavoratori dipendenti.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"7,1,0\"\u003e\u003cb data-path-to-node=\"7,1,0\" data-index-in-node=\"0\"\u003eSettore Turismo e Ospitalità:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eCompilazione della CU in presenza di\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"7,1,0\" data-index-in-node=\"67\"\u003eTrattamento Integrativo Speciale\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003ee gestione della\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"7,1,0\" data-index-in-node=\"117\"\u003edetassazione delle mance\u003c\/b\u003e.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"7,2,0\"\u003e\u003cb data-path-to-node=\"7,2,0\" data-index-in-node=\"0\"\u003eWelfare e Premi:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eCasi di detassazione dei premi di risultato e della loro eventuale conversione in benefit (Flexible Benefit).\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"7,3,0\"\u003e\u003cb data-path-to-node=\"7,3,0\" data-index-in-node=\"0\"\u003eRiforma Lavoro Sportivo:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eSezione dedicata ai compensi post-riforma (D.Lgs. 36\/2021) per collaboratori e dilettanti.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch4 data-path-to-node=\"9\"\u003eUna Casistica Completa raggruppata per Argomenti\u003c\/h4\u003e\n\u003cp data-path-to-node=\"10\"\u003ePer agevolare la consultazione rapida, il volume organizza gli esempi in sezioni tematiche:\u003c\/p\u003e\n\u003cul data-path-to-node=\"11\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"11,0,0\"\u003e\u003cb data-path-to-node=\"11,0,0\" data-index-in-node=\"0\"\u003eLavoro Dipendente e Assimilati:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eArretrati anni precedenti, conguagli di fine anno e assistenza fiscale 2025.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"11,1,0\"\u003e\u003cb data-path-to-node=\"11,1,0\" data-index-in-node=\"0\"\u003eTFR e Previdenza:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eGestione del saldo TFR, anticipazioni, TFM per amministratori e contribuzione ai fondi pensione per lavoratori di prima occupazione.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"11,2,0\"\u003e\u003cb data-path-to-node=\"11,2,0\" data-index-in-node=\"0\"\u003eEventi Straordinari:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eCome compilare la CU in caso di\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"11,2,0\" data-index-in-node=\"53\"\u003edecesso del dipendente\u003c\/b\u003e, pignoramento presso terzi o trasferimenti d'azienda.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"11,3,0\"\u003e\u003cb data-path-to-node=\"11,3,0\" data-index-in-node=\"0\"\u003eOperazioni Societarie:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eGuida alla gestione dei flussi telematici in caso di fusioni, scissioni o trasformazioni.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"11,4,0\"\u003e\u003cb data-path-to-node=\"11,4,0\" data-index-in-node=\"0\"\u003eAutonomi e Locazioni:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eCasi pratici su provvigioni, redditi diversi e la specifica Certificazione per le\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"11,4,0\" data-index-in-node=\"104\"\u003eLocazioni Brevi\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003e(affitti turistici).\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch4 data-path-to-node=\"13\"\u003eTermini e Scadenze di Trasmissione 2026\u003c\/h4\u003e\n\u003cp data-path-to-node=\"14\"\u003eIl manuale chiarisce operativamente come gestire i tre binari di scadenza stabiliti dal D.P.R. 322\/1998:\u003c\/p\u003e\n\u003col start=\"1\" data-path-to-node=\"15\"\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"15,0,0\"\u003e\u003cb data-path-to-node=\"15,0,0\" data-index-in-node=\"0\"\u003e16 Marzo:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eInvio delle CU per la precompilata (Dipendenti e Autonomi occasionali) e consegna del modello sintetico.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"15,1,0\"\u003e\u003cb data-path-to-node=\"15,1,0\" data-index-in-node=\"0\"\u003e30 Aprile:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eTermine specifico per le CU di\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"15,1,0\" data-index-in-node=\"42\"\u003eLavoro Autonomo professionale\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003ee provvigioni (agenti e rappresentanti).\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"15,2,0\"\u003e\u003cb data-path-to-node=\"15,2,0\" data-index-in-node=\"0\"\u003e31 Ottobre:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eTermine per redditi esenti o non dichiarabili tramite 730\/Redditi PF.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ol\u003e","brand":"SEAC","offers":[{"title":"Default Title","offer_id":56938819715454,"sku":null,"price":27.5,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0876\/3313\/3849\/files\/certificazione-unica-2026-casi-pratici.webp?v=1771347523","url":"https:\/\/libreriagiuridicamartino.it\/products\/certificazione-unica-2026-casi-pratici","provider":"Libreria Giuridica Martino","version":"1.0","type":"link"}