{"id":7405,"date":"2018-05-30T23:13:35","date_gmt":"2018-05-30T21:13:35","guid":{"rendered":"http:\/\/www.dcesrl.com\/newsite\/?page_id=7405"},"modified":"2026-04-29T10:04:47","modified_gmt":"2026-04-29T08:04:47","slug":"nota-per-deducibilita-fiscale","status":"publish","type":"page","link":"https:\/\/www.dcesrl.com\/newsite\/nota-per-deducibilita-fiscale\/","title":{"rendered":"RELAZIONE PER DEDUCIBILITA\u2019 FISCALE"},"content":{"rendered":"\n<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_0 et_pb_row et_block_row\"><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\"><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\">RELAZIONE PER DEDUCIBILITA\u2019 FISCALE<\/h1><\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_section_1 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_1 et_pb_row et_block_row\"><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\"><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\"><p>\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><br \/>Dopo la circolare del Ministero dell\u2019Interno n. 557 \/ PASS \/ 6909 \/ 12015 del 10 gennaio 2011 che ha fornito rilevanti delucidazioni riguardanti i principali aspetti dell\u2019attivit\u00e0 di recupero del credito per conto terzi ex art. 115 del TULPS, anche l\u2019Agenzia delle Entrate, con l\u2019emanazione della circolare n. 26\/E del 1 agosto 2013, ha fornito alcuni chiarimenti riguardanti il trattamento fiscale applicabile alle nuove ipotesi di deducibilit\u00e0 delle perdite su crediti, riconoscendo alla relazione negativa rilasciata dalle Agenzie, <em><strong>valore probatorio utile ai fini della predetta deducibilit\u00e0.<\/strong><\/em><br \/>Questa circolare rappresenta un ulteriore riconoscimento istituzionale all\u2019attivit\u00e0 delle societ\u00e0 di recupero del credito, equiparando di fatto il valore della documentazione degli avvocati attestante l\u2019oggettiva insolvibilit\u00e0 del debitore con la relazione negativa dei soggetti ex art. 115 del TULPS.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_section_2 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_2 et_pb_row et_block_row\"><div class=\"et_pb_column_2 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_1 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\/7405\"><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\">2 + 4<\/span> = <input type=\"text\" size=\"2\" class=\"input et_pb_contact_captcha\" data-first_digit=\"2\" data-second_digit=\"4\" 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=\"58bd72d835\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/newsite\/wp-json\/wp\/v2\/pages\/7405\" \/><\/form><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-7405","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/pages\/7405","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=7405"}],"version-history":[{"count":1,"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/pages\/7405\/revisions"}],"predecessor-version":[{"id":8899,"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/pages\/7405\/revisions\/8899"}],"wp:attachment":[{"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/media?parent=7405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}