{"id":109,"date":"2012-05-16T13:51:27","date_gmt":"2012-05-16T13:51:27","guid":{"rendered":"http:\/\/www.dcesrl.com\/site\/?page_id=109"},"modified":"2026-04-29T09:41:36","modified_gmt":"2026-04-29T07:41:36","slug":"deducibilita-fiscale","status":"publish","type":"page","link":"https:\/\/www.dcesrl.com\/newsite\/deducibilita-fiscale\/","title":{"rendered":"LAVORIAMO COSTANTEMENTE PER TUTELARE I VOSTRI CREDITI CON AZIONI MIRATE ED EFFICACI"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section\">\n<div class=\"et_pb_row_0 et_pb_row et_block_row\">\n<div class=\"et_pb_column_0 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_post_title_0 et_pb_post_title et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_title_container\"><h1 class=\"entry-title\">LAVORIAMO COSTANTEMENTE PER TUTELARE I VOSTRI CREDITI CON AZIONI MIRATE ED EFFICACI<\/h1><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_1 et_pb_section et_section_regular et_block_section\">\n<div class=\"et_pb_row_1 et_pb_row et_block_row\">\n<div class=\"et_pb_column_1 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h1 style=\"text-align: center;\">DEDUCIBILITA\u2019 FISCALE<\/h1>\n<p>La situazione di crisi economica che interessa l\u2019economia globale e quindi direttamente anche le imprese, rende ancora pi\u00f9 attuale l\u2019argomento della deducibilit\u00e0 fiscale delle perdite sui crediti, ovvero della possibilit\u00e0 per le imprese di dedurre il relativo costo. La problematica in oggetto si pone sotto un doppio profilo:<\/p>\n<ul>\n<li>il primo \u00e8 di tipo reddituale, con riferimento alla possibile rilevazione di perdita sui crediti deducibili dal punto di vista fiscale (art.101 D.P.R. 917\/86).<\/li>\n<li>il secondo \u00e8 relativo all\u2019iva e cio\u00e8 attiene alla possibilit\u00e0 di recuperare l\u2019imposta addebitata e versata sulle fatture dalle quali scaturiscono i crediti in sofferenza (art.26 D.P.R. n. 633\/72).<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_2 et_pb_section et_section_regular et_block_section\">\n<div class=\"et_pb_row_2 et_pb_row et_block_row\">\n<div class=\"et_pb_column_2 et_pb_column et_pb_column_1_2 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h1 style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7240\" src=\"https:\/\/www.dcesrl.com\/newsite\/wp-content\/uploads\/2018\/04\/freccia.png\" alt=\"\" width=\"22\" height=\"28\" \/>RECUPERO IVA<\/h1>\n<p style=\"text-align: justify;\">Con il servizio di\u00a0recupero IVA da procedure concorsuali,\u00a0la gestione completa delle attivit\u00e0 necessarie ai fini dell\u2019emissione di nota variazione IVA viene gestita\u00a0interamente dai nostri consulenti.<\/p>\n<p><strong><a href=\"https:\/\/www.dcesrl.com\/newsite\/recupero-iva\/\">Leggi +<\/a><\/strong><\/p>\n<\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_3 et_pb_column et_pb_column_1_2 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h1 style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7240\" src=\"https:\/\/www.dcesrl.com\/newsite\/wp-content\/uploads\/2018\/04\/freccia.png\" alt=\"\" width=\"22\" height=\"28\" \/>RELAZIONE\u00a0PER DEDUCIBILITA\u2019 FISCALE<\/h1>\n<p style=\"text-align: justify;\">\u00c8 dunque fondamentale poter fornire la prova dell\u2019esistenza di un evento oggettivo che dimostri l\u2019insolvibilit\u00e0 del debitore, ovvero la certezza della perdita (relazione d' esito).<br \/>Qualora l\u2019azione di recupero risultasse infruttuosa la <strong>DCE rediger\u00e0 la \u201crelazione d\u2019esito\u201d nella quale si potranno evincere gli elementi certi e precisi dell\u2019irrecuperabilit\u00e0 del credito affidato, necessari per la messa in perdita.<\/strong><\/p>\n<p><strong><a href=\"https:\/\/www.dcesrl.com\/newsite\/nota-per-deducibilita-fiscale\/\">Leggi +<\/a><\/strong><\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_3 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_3 et_pb_row et_block_row\"><div class=\"et_pb_column_4 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h1>Richiedi maggiori informazioni sui nostri servizi<\/h1>\n<\/div><\/div><div class=\"et_pb_contact_form_0 et_pb_contact_form_container clearfix et_pb_module et_flex_module\" data-form_unique_num=\"0\" data-form_unique_id=\"14027adb-47d8-43d8-97f7-97cac215f98a\" id=\"et_pb_contact_form_14027adb-47d8-43d8-97f7-97cac215f98a\"><div class=\"et-pb-contact-message\"><\/div><div class=\"et_pb_contact\"><form class=\"et_pb_contact_form et_flex_module\" method=\"post\" action=\"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/pages\/109\"><div class=\"et_pb_contact_field_0 et_pb_contact_field et_pb_module et_flex_module et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_12_24_phone\" data-id=\"name\" data-type=\"input\"><label class=\"et_pb_contact_form_label\" for=\"et_pb_contact_0_name_0\">Nome<\/label><input type=\"text\" name=\"et_pb_contact_0_name_0\" id=\"et_pb_contact_0_name_0\" class=\"input\" data-required_mark=\"required\" data-field_type=\"input\" data-original_id=\"name\" placeholder=\"Nome\" title=\"\" value=\"\" \/><\/div><div class=\"et_pb_contact_field_1 et_pb_contact_field et_pb_module et_flex_module et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_12_24_phone\" data-id=\"email\" data-type=\"email\"><label class=\"et_pb_contact_form_label\" for=\"et_pb_contact_0_email_1\">Indirizzo e-mail<\/label><input type=\"text\" name=\"et_pb_contact_0_email_1\" id=\"et_pb_contact_0_email_1\" class=\"input\" data-required_mark=\"required\" data-field_type=\"email\" data-original_id=\"email\" placeholder=\"Indirizzo e-mail\" title=\"\" value=\"\" \/><\/div><div class=\"et_pb_contact_field_2 et_pb_contact_field et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-id=\"message\" data-type=\"text\"><label class=\"et_pb_contact_form_label\" for=\"et_pb_contact_0_message_2\">Messaggio<\/label><textarea name=\"et_pb_contact_0_message_2\" id=\"et_pb_contact_0_message_2\" class=\"et_pb_contact_message input\" data-required_mark=\"required\" data-field_type=\"text\" data-original_id=\"message\" placeholder=\"Messaggio\"><\/textarea><\/div><div class=\"et_pb_contact_field_3 et_pb_contact_field et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-id=\"privacy\" data-type=\"checkbox\"><label class=\"et_pb_contact_form_label\">Trattamento dati *<\/label><input type=\"hidden\" name=\"et_pb_contact_0_privacy_3\" class=\"et_pb_checkbox_handle\" data-required_mark=\"required\" data-field_type=\"checkbox\" data-original_id=\"privacy\" \/><span class=\"et_pb_contact_field_options_wrapper et_pb_field_module_checkbox\"><span class=\"et_pb_contact_field_options_title\">Trattamento dati *<\/span><span class=\"et_pb_contact_field_options_list\"><span class=\"et_pb_contact_field_checkbox\"><input type=\"checkbox\" id=\"et_pb_contact_0_privacy_3_0\" class=\"input\" value=\"L&#039;utente dichiara di avere letto ed accettato l&#039; Informativa sulla Privacy -\" data-required_mark=\"required\" data-field_type=\"checkbox\" data-original_id=\"privacy\" \/><label for=\"et_pb_contact_0_privacy_3_0\"><i><\/i>L'utente dichiara di avere letto ed accettato l' Informativa sulla Privacy - <a target=\"_blank\" href=\"https:\/\/www.iubenda.com\/privacy-policy\/90217708\">Clicca qui per leggere l&#039;IFORMATIVA SULLA PRIVACY<\/a><\/label><\/span><\/span><\/span><\/div><input type=\"hidden\" name=\"et_pb_contactform_submit_14027adb-47d8-43d8-97f7-97cac215f98a\" value=\"et_contact_proccess\" \/><div class=\"et_contact_bottom_container\"><div class=\"et_pb_contact_right et_pb_contact_field\"><p class=\"clearfix\"><label><span class=\"et_pb_contact_captcha_question\">11 + 5<\/span> = <input type=\"text\" size=\"2\" class=\"input et_pb_contact_captcha\" data-first_digit=\"11\" data-second_digit=\"5\" data-required_mark=\"required\" name=\"et_pb_contact_captcha_14027adb-47d8-43d8-97f7-97cac215f98a\" autocomplete=\"off\" \/><\/label><\/p><\/div><div class=\"et_pb_button_wrapper\"><button type=\"submit\" name=\"et_builder_submit_button\" class=\"et_pb_button et_pb_contact_submit\">Submit<\/button><\/div><\/div><input type=\"hidden\" id=\"_wpnonce-et-pb-contact-form-submitted-14027adb-47d8-43d8-97f7-97cac215f98a\" name=\"_wpnonce-et-pb-contact-form-submitted-14027adb-47d8-43d8-97f7-97cac215f98a\" value=\"ba16103af3\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/newsite\/wp-json\/wp\/v2\/pages\/109\" \/><\/form><\/div><\/div><\/div><\/div><\/div>\n\n<div class=\"et_pb_section_4 et_pb_section et_section_regular et_block_section\">\n<div class=\"et_pb_row_4 et_pb_row et_block_row\">\n<div class=\"et_pb_column_5 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_image_0 et_pb_image et_pb_module et_block_module\"><span class=\"et_pb_image_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dcesrl.com\/newsite\/wp-content\/uploads\/2024\/09\/freccia-1.png\" width=\"22\" height=\"28\" srcset=\"https:\/\/www.dcesrl.com\/newsite\/wp-content\/uploads\/2024\/09\/freccia-1.png 22w\" sizes=\"(max-width: 22px) 100vw, 22px\" class=\"wp-image-8505\" \/><\/span><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":6,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-109","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/pages\/109","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/comments?post=109"}],"version-history":[{"count":1,"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/pages\/109\/revisions"}],"predecessor-version":[{"id":8854,"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/pages\/109\/revisions\/8854"}],"wp:attachment":[{"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/media?parent=109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}