{"product_id":"modello-redditi-2026-imprese-individuali-ed-esercenti-arti-e-professioni","title":"MODELLO REDDITI 2026 IMPRESE INDIVIDUALI ED ESERCENTI ARTI E PROFESSIONI","description":"\u003cp\u003e\u003cb data-path-to-node=\"2\" data-index-in-node=\"0\"\u003eGuida completa alla dichiarazione dei redditi 2026 per Piva e Professionisti. Gestisci con sicurezza il riordino delle detrazioni, il Concordato Preventivo Biennale e le nuove regole sulle cripto-attività.\u003c\/b\u003e\u003c\/p\u003e\n\u003cp data-path-to-node=\"3\"\u003eIl volume\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"3\" data-index-in-node=\"10\"\u003e\"Modello REDDITI 2026 PF\"\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003edi Seac Editore è lo strumento tecnico essenziale per commercialisti e consulenti tributari chiamati a gestire la dichiarazione di imprenditori individuali e liberi professionisti. Il testo analizza dettagliatamente ogni quadro del modello, fornendo istruzioni operative su termini, modalità di presentazione e calcolo dei versamenti (acconti e saldi), con un focus particolare sulle profonde novità fiscali introdotte nell'ultimo anno.\u003c\/p\u003e\n\u003ch4 data-path-to-node=\"5\"\u003eStruttura Operativa del Manuale\u003c\/h4\u003e\n\u003cp data-path-to-node=\"6\"\u003eIl testo segue la logica dei tre fascicoli del Modello REDDITI PF per una consultazione immediata:\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\"\u003eFascicolo 1 (Generalità):\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eCompilazione del frontespizio, gestione dei\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"7,0,0\" data-index-in-node=\"70\"\u003enuovi familiari a carico\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003ee quadri RA, RB, RC, RP. Include il nuovo meccanismo di\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"7,0,0\" data-index-in-node=\"151\"\u003eriordino delle detrazioni\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eper redditi superiori a € 75.000.\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\"\u003eFascicolo 2 (Redditi senza Scritture Contabili):\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eAnalisi dei quadri RH, RL, RM, RT e il quadro\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"7,1,0\" data-index-in-node=\"95\"\u003eRW\/W\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eaggiornato per il monitoraggio fiscale e le plusvalenze da cripto-attività.\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\"\u003eFascicolo 3 (Redditi con Scritture Contabili):\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eGuida professionale ai quadri\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"7,2,0\" data-index-in-node=\"77\"\u003eRE\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003e(Lavoro Autonomo),\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"7,2,0\" data-index-in-node=\"99\"\u003eRG\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003e(Contabilità Semplificata) e\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"7,2,0\" data-index-in-node=\"131\"\u003eRF\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003e(Contabilità Ordinaria), con particolare attenzione alle nuove regole sulla\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"7,2,0\" data-index-in-node=\"210\"\u003etracciabilità delle spese\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003edi vitto, alloggio e rappresentanza.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch4 data-path-to-node=\"9\"\u003eNovità Fiscali 2026 Integrate\u003c\/h4\u003e\n\u003cp data-path-to-node=\"10\"\u003eL'edizione 2026 recepisce le riforme della Legge di Bilancio e dei decreti attuativi che cambiano il volto della dichiarazione:\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\"\u003eConcordato Preventivo Biennale (CPB):\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eGestione della\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"11,0,0\" data-index-in-node=\"53\"\u003eFlat Tax incrementale al 43%\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eper incrementi reddituali sopra gli € 85.000 e analisi delle nuove cause di esclusione.\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\"\u003eCripto-attività:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eEliminazione della soglia di esenzione di € 2.000 e istruzioni per la\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"11,1,0\" data-index-in-node=\"87\"\u003erideterminazione del valore\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eal 1° gennaio 2025.\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\"\u003eBonus Edilizi:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eApplicazione delle percentuali differenziate (\u003cb data-path-to-node=\"11,2,0\" data-index-in-node=\"61\"\u003e36% e 50%\u003c\/b\u003e) e gestione del\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"11,2,0\" data-index-in-node=\"87\"\u003eSuperbonus al 65%\u003c\/b\u003e.\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\"\u003eRivalutazione Terreni:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eGuida alla rideterminazione del valore con l'imposta sostitutiva elevata al\u003cspan\u003e \u003c\/span\u003e\u003cb data-path-to-node=\"11,3,0\" data-index-in-node=\"99\"\u003e18%\u003c\/b\u003e.\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\"\u003eAffrancamento Riserve:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eProcedure per l'affrancamento straordinario delle riserve in sospensione d'imposta.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp data-path-to-node=\"11,5,0\"\u003e\u003cb data-path-to-node=\"11,5,0\" data-index-in-node=\"0\"\u003eZone Montane:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eNuovi crediti d'imposta per i soggetti che trasferiscono la residenza o l'attività in comuni montani.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch4 data-path-to-node=\"13\"\u003eApprofondimenti per la Compliance Fiscale\u003c\/h4\u003e\n\u003cp data-path-to-node=\"14\"\u003eIl manuale non si limita alla compilazione, ma offre soluzioni ai dubbi interpretativi:\u003c\/p\u003e\n\u003cul 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\"\u003eTracciabilità Spese:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eAnalisi delle disposizioni per la deducibilità di vitto, alloggio e trasporti.\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\"\u003eWelfare e RC:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eRecepimento delle misure di riduzione della pressione fiscale e dei premi di risultato nel quadro RC.\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\"\u003eSpese Istruzione:\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eGestione del nuovo limite maggiorato per la detrazione delle spese scolastiche non universitarie.\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"SEAC SPA","offers":[{"title":"Default Title","offer_id":57230364541310,"sku":null,"price":37.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0876\/3313\/3849\/files\/modello-redditi-2026-imprese-individuali-ed-esercenti-arti-e-professioni.webp?v=1775749785","url":"https:\/\/libreriagiuridicamartino.it\/products\/modello-redditi-2026-imprese-individuali-ed-esercenti-arti-e-professioni","provider":"Libreria Giuridica Martino","version":"1.0","type":"link"}