{"id":49416,"date":"2015-02-14T23:00:00","date_gmt":"2015-02-14T22:00:00","guid":{"rendered":"http:\/\/smeupnew.it\/magazine\/blog\/split_payment_\/"},"modified":"2015-02-14T23:00:00","modified_gmt":"2015-02-14T22:00:00","slug":"split_payment_","status":"publish","type":"post","link":"https:\/\/www.smeup.com\/magazine\/blog\/split_payment_\/","title":{"rendered":"Split Payment \u2013 Chiarimenti ambito soggettivo"},"content":{"rendered":"<p>Con la circolare 1\/E del 09\/02\/15 l\u2019Agenzia delle Entrate ha chiarito quali sono i soggetti interessati dal meccanismo dello Split Payment.<\/p>\n<p>In particolare le amministrazioni pubbliche individuate dalla norma come destinatari della disciplina della scissione dei pagamenti sono:<\/p>\n<ul>\n<li>Stato e altri soggetti qualificabili come organi dello Stato, ancorch\u00e9 dotati di autonoma personalit\u00e0 giuridica, ivi compresi, ad esempio, le istituzioni scolastiche e le istituzioni per l\u2019alta formazione artistica, musicale e coreutica<\/li>\n<li>enti pubblici territoriali (Regioni, Province, Comuni, Citt\u00e0 metropolitane) e consorzi tra essi costituiti;<\/li>\n<li>enti pubblici territoriali (Regioni, Province, Comuni, Citt\u00e0 metropolitane) e consorzi tra essi costituiti;<\/li>\n<li>istituti universitari;- aziende sanitarie locali;\u00a0<\/li>\n<li>enti ospedalieri, ad eccezione degli enti ecclesiastici che esercitano assistenza ospedaliera, i quali, ancorch\u00e9 dotati di personalit\u00e0 giuridica, operano in regime di diritto privato;<\/li>\n<li>enti pubblici di ricovero e cura aventi prevalente carattere scientifico;<\/li>\n<li>enti pubblici di assistenza e beneficenza;<\/li>\n<li>enti pubblici di previdenza (INPS, Fondi pubblici di previdenza).<\/li>\n<\/ul>\n<p>Data inoltre la difficolt\u00e0 di individuare tali soggetti \u00e8 stata predisposta una procedura di consultazione dell\u2019Indice delle Pubbliche Amministrazioni (c.d. IPA), consultabile alla pagina <a href=\"http:\/\/indicepa.gov.it\/documentale\/n-ricerca-avanzata.php\" target=\"_blank\" rel=\"noopener\">http:\/\/indicepa.gov.it\/documentale\/n-ricerca-avanzata.php<\/a><\/p>\n<p>Tramite questa procedura il fornitore potr\u00e0 verificare direttamente nell\u2019anagrafica dell\u2019IPA la categoria di appartenenza e i riferimenti dell\u2019ente pubblico acquirente.<br \/>Si rende noto, inoltre, che in caso di ulteriori dubbi circa l\u2019identificazione di un acquirente, il fornitore pu\u00f2 inoltrare specifica istanza di interpello all\u2019Agenzia delle entrate.<br \/>Relativamente alle sanzioni la circolare precisa che, data l\u2019incertezza in materia, possono essere fatti salvi i comportamenti adottati dai contribuenti fino alla data del 09\/02\/15. <br \/>Non verranno, quindi, applicate sanzioni per le violazioni relative alle modalit\u00e0 di versamento dell\u2019IVA afferente a operazioni eseguite tra il 1\u00b0Gennaio 2015 e il 09 Febbraio 2015.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>11\/02\/2015 &#8211;\u00a0Con la circolare 1\/E del 09\/02\/15 l\u2019Agenzia delle Entrate ha chiarito quali sono i soggetti interessati dal meccanismo dello Split Payment.LEGGI TUTTO L&#8217;ARTICOLO<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-49416","post","type-post","status-publish","format-standard","hentry","category-news-da-smeup"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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