Tempo di lettura: 2 minuti

Si parlava di un nuovo condono, complice la crisi pandemica che porta con sè una profonda crisi economica e sociale. Ed invece è arrivato un condono solo parziale – se così si può chiamare…

L’annullamento dei debiti riguarda solo una piccola fascia di debiti e coinvolge solo una piccola fetta di utenti.

Quali sono i debiti oggetto di annullamento? chi sono i soggetti che ne beneficeranno? Con quali modalità verranno “eliminati” i debiti?

” C’è la grande, silenziosa, continua battaglia: la battaglia tra lo Stato e l’individuo; tra lo Stato che chiede e l’individuo che cerca di evadere le sue richieste. Perchè l’individuo, lasciato a se stesso, a meno che sia un santo o un eroe, si rifiuta sempre di pagare le tasse, obbedire alle leggi o andare in guerra”.


Cosa prevede il Decreto Sostegni?

Ai sensi dell’articolo 4 del Decreto Sostegni, comma 4:

“sono automaticamente annullati i debiti di importo residuo fino a 5.000 euro, comprensivo di capitale, interessi per ritardata iscrizione a ruolo e sanzioni, risultanti dai singoli carichi affidati agli agenti della riscossione dal 1° gennaio 2000 al 31 dicembre 2010.

Il decreto precisa che l’importo fino a 5.000,00 dovrà essere considerato al lordo degli interessi per ritardata iscrizione a ruolo e sanzioni.

Possono godere del suddetto “annullamento”:

  1. le persone fisiche che nel periodo di imposta 2019 hanno conseguito un reddito imponibile ai fini delle imposte sui redditi fino a 30.000,00 euro;
  2. i soggetti diversi dalla persone fisiche che nel periodo di imposta 2019 hanno conseguito un reddito imponibile ai fini delle imposte sui redditi fino a 30.000,00 euro.

In che modo verranno eliminati i debiti?

Entro 30 giorni dalla entrata in vigore della legge di conversione del decreto, con apposito decreto del Ministero dell’Economia e delle Finanze, verranno definite le modalità e le date di annullamento dei debiti, del relativo discarico e della conseguente eliminazione delle scritture patrimoniali degli enti creditori.

Per approfondimenti si rimanda alla lettura dell’articolo 4 del Decreto Sostegni, il quale tra l’altro, tratta anche della nuova proroga rottamazione ter trattata in un nostro precedente articolo.


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