{"id":1263,"date":"2025-09-02T15:22:13","date_gmt":"2025-09-02T13:22:13","guid":{"rendered":"https:\/\/studiodagostini.com\/?p=1263"},"modified":"2025-09-02T15:22:13","modified_gmt":"2025-09-02T13:22:13","slug":"two-year-composition-agreement-cpb-2025-2026","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/en\/circulars\/2025\/09\/02\/two-year-composition-agreement-cpb-2025-2026\/","title":{"rendered":"Biennial Preventive Agreement (CPB) 2025-2026"},"content":{"rendered":"<p>With Legislative Decree 81 of 12\/06\/2025, the following was re-proposed, in a manner almost similar to that of the first edition and illustrated in the circular of 18 November 2024 below <strong><u>Biennial Preventive Arrangement for Tax Years 2025 and 2026<\/u><\/strong> et seq.<\/p>\n<p><!--more--><\/p>\n<p>Those who opt for the application of the CPB for 2025-2026 will also have the option of joining the <strong><u>special repentance<\/u><\/strong> (a kind of 'tax shield'), which allows the <strong><u>regularisation of annuities from 2019 to 2023<\/u><\/strong>with protection, therefore, from assessments for those tax periods by paying a reduced substitute tax.<\/p>\n<p>While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.<\/p>\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Con il D.Lgs. 81 del 12\/06\/2025 \u00e8 stato riproposto, con modalit\u00e0 pressoch\u00e9 analoghe a quelle della prima edizione ed illustrate nella circolare dello scorso 18 Novembre 2024 sotto riportata, il Concordato Preventivo Biennale per i periodi di imposta 2025 e 2026 e seguenti.<\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1263","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1263","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/comments?post=1263"}],"version-history":[{"count":2,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1263\/revisions"}],"predecessor-version":[{"id":1265,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1263\/revisions\/1265"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/media?parent=1263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/categories?post=1263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/tags?post=1263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}