Versamento entro il 31 marzo 2025 con Modello F24 della prima o unica rata delle imposte sostitutive IRPEF/IRES ed IRAP: così si esercita l’opzione ai fini del ravvedimento speciale 2018-2022 per i soggetti ISA che hanno aderito, entro il 31 ottobre scorso, al concordato preventivo biennale – CPB.
Lo stabilisce il Provvedimento del Direttore dell’Agenzia delle Entrate Prot.n.403886/2024 del 4 novembre 2024, con il quale vengono individuate le modalità applicative dell’istituto, introdotto dall’art.2-quater del D.L. 113/2024, convertito, con modificazioni, nella legge 143/2024 (cd. D.L. o
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