{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["RAVVEDIMENTO","Ravvedimento fino 31-08-2024","Ravvedimento dal 01-09-2024"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":5,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"RAVVEDIMENTO","index":0,"n_rows":11,"n_cols":1,"rows_kept":11,"cut":false,"hidden":false,"merged":[[8,0,8,2],[7,0,7,2],[0,0,0,2],[1,0,1,2],[2,0,2,2],[4,0,4,2],[5,0,5,2],[6,0,6,2]]}
["RAVVEDIMENTO OPEROSO "]
["a cura di Piergiorgio Ripa - dottore commercialista  -  www.studioripa.it"]
["(piergiorgio.ripa@studioripa.it) - nuova versione aggiornata (disponibile dal 25/09/2024)"]
[]
["La Riforma fiscale ha modificato anche i calcoli del cd. 'Ravvedimento operoso'."]
["Le novità relative alla riduzione dellesanzioni sono introdotte dal D.Lgs. n. 87/2024 e sono applicabili alle violazioni commesse a partire dal 1° settembre 2024."]
["Chi non esegue, in tutto o in parte, alle prescritte scadenze, i versamenti delle imposte, è soggetto a sanzione amministrativa pari al 25% di ogni importo non versato."]
["Il seguente file excel 'aggiorna' quello in precedenza reso disponibile."]
["In particolare, permette il calcolo sia in relazione alle violazioni commesse fino al 31 agosto 2024, che per quelle relative al periodo successivo decorrente dal 1° settembre 2024."]
[]
["Seleziona Opzione sulla data di scadenza del versamento:"]

{"sheet":"Ravvedimento fino 31-08-2024","index":1,"n_rows":112,"n_cols":19,"rows_kept":112,"cut":false,"hidden":false,"merged":[[15,1,15,6],[15,7,15,8],[37,7,37,8],[26,1,26,3],[17,7,17,8],[39,1,39,3],[24,7,24,8],[36,7,36,8],[33,7,33,8],[34,7,34,8],[35,7,35,8],[28,7,28,8],[32,7,32,8],[31,1,31,8],[29,7,29,8],[0,0,0,10],[29,1,29,6],[11,1,11,6],[24,1,24,6],[19,1,19,6],[13,1,13,6],[11,7,11,8],[28,1,28,3],[26,7,26,8],[2,0,2,10],[27,1,27,3],[17,1,17,6],[1,0,1,10],[13,7,13,8],[27,7,27,8],[23,1,23,6]]}
["RAVVEDIMENTO OPEROSO - scadenze fino al 31 agosto 2024"]
["a cura di Piergiorgio Ripa - dottore commercialista  -  www.studioripa.it"]
["(piergiorgio.ripa@studioripa.it) - nuova versione aggiornata (disponibile dal 25/09/2024)"]
[]
[null,"Inserire nelle celle di colore giallo con caratteri di colore rosso, i dati di Input richiesti;"]
[null,"Per inserire la data odierna è possibile indicare, come proposto in apertura:  =OGGI()"]
[null,"I risultati del calcolo vengono proposti in forma di dati da indicare sul Mod. F24"]
[null,"E' gestito 'in automatico' il cd. 'ravvedimento sprint' (quello effettuato entro 14 giorni dalla violazione)."]
[null,"In caso di indebita compensazione di credito inesistente occorre indicarlo con una X nello spazio apposito."]
[null,"Indicare con X qundo viene effettuato il ravvedimento: entro il termine di dichiarazione, entro la successiva, o oltre."]
[]
[null,"Codice Tributo dell'Imposta non versata",null,null,null,null,null,6006]
[]
[null,"Data scadenza (in cui doveva essere versata l'imposta)",null,null,null,null,null,"2023-07-16"]
[]
[null,"Data di versamento (da ravvedimento)",null,null,null,null,null,{"$f":"TODAY()","v":"2024-09-25"}]
[]
[null,"Importo non versato",null,null,null,null,null,1000]
[]
[null,"Indebita compensazione di credito inesistente?  (in caso positivo digitare \"X\")"]
[]
[null,"Il ravvedimento viene effettuato:"]
[null,null,"- entro la dichiarazione:",null,null,"- entro successiva dich.ne:","X","- oltre:"]
[]
[null,"Giorni di ritardo nel versamento",null,null,null,null,null,{"$f":"(H16-H14)","v":437}]
[]
[null,"Imposta non versata",null,null,null,"cod.tributo:",{"$f":"H12","v":6006},{"$f":"H18","v":1000}]
[null,"Interessi moratori",null,null,null,"cod.tributo:",{"$f":"+IF(H12=1001,H12)+IF(H12=1011,H12)+IF(H12=1020,H12)+IF(H12=1019,H12)+IF(H12=1012,H12)+IF(H12=1038,H12)+IF(H12=1040,H12)+IF(H12=3800,1993)+IF(H12=3801,1994)+IF(H12=3812,1993)+IF(H12=3813,1993)+IF(H12=4001,1989)+IF(H12=4033,1989)+IF(H12=4034,1989)+IF(H12=6001,1991)+IF(H12=6002,1991)+IF(H12=6003,1991)+IF(H12=6004,1991)+IF(H12=6005,1991)+IF(H12=6006,1991)+IF(H12=6007,1991)+IF(H12=6008,1991)+IF(H12=6009,1991)+IF(H12=6010,1991)+IF(H12=6011,1991)+IF(H12=6012,1991)+IF(H12=6013,1991)+IF(H12=6031,1991)+IF(H12=6032,1991)+IF(H12=6033,1991)+IF(H12=6034,1991)+IF(H12=6035,1991)+IF(H12=6099,1991)+IF(H12=3802,H12)+IF(H12=2001,1990)+IF(H12=2002,1990)+IF(H12=2003,1990)+IF(H12=1842,1940)+IF(H12=1840,1940)+IF(H12=1841,1940)+IF(H12=1792,1944)+IF(H12=1790,1944)+IF(H12=1791,1944)+IF(H12=1793,1944)+IF(H12=1794,1944)+IF(H12=1795,1944)+IF(H12=3843,1998)+IF(H12=3844,1998)+IF(H12=4200,1941)+IF(H12=4041,1942)+IF(H12=4044,1942)+IF(H12=4045,1942)+IF(H12=4043,1943)+IF(H12=4047,1943)+IF(H12=4048,1943)","v":1991},{"$f":"J112","v":41.575342465753423}]
[null,"Sanzioni dovute",null,null,null,"cod.tributo:",{"$f":"+IF(H12=1001,8947)+IF(H12=1011,8947)+IF(H12=1004,8947)+IF(H12=1020,8948)+IF(H12=1019,8948)+IF(H12=1012,8947)+IF(H12=1038,8948)+IF(H12=1040,8948)+IF(H12=3800,8907)+IF(H12=3801,8902)+IF(H12=3812,8907)+IF(H12=3813,8907)+IF(H12=4001,8901)+IF(H12=4033,8901)+IF(H12=4034,8901)+IF(H12=6001,8904)+IF(H12=6002,8904)+IF(H12=6003,8904)+IF(H12=6004,8904)+IF(H12=6005,8904)+IF(H12=6006,8904)+IF(H12=6007,8904)+IF(H12=6008,8904)+IF(H12=6009,8904)+IF(H12=6010,8904)+IF(H12=6011,8904)+IF(H12=6012,8904)+IF(H12=6013,8904)+IF(H12=6031,8904)+IF(H12=6032,8904)+IF(H12=6033,8904)+IF(H12=6034,8904)+IF(H12=6035,8904)+IF(H12=6099,8904)+IF(H12=3802,8947)+IF(H12=2001,8918)+IF(H12=2002,8918)+IF(H12=2003,8918)+IF(H12=1842,8940)+IF(H12=1840,8940)+IF(H12=1841,8940)+IF(H12=1792,8944)+IF(H12=1790,8944)+IF(H12=1791,8944)+IF(H12=1793,8944)+IF(H12=1794,8944)+IF(H12=1795,8944)+IF(H12=3843,8926)+IF(H12=3844,8926)+IF(H12=4200,8941)+IF(H12=4041,8942)+IF(H12=4044,8942)+IF(H12=4045,8942)+IF(H12=4043,8943)+IF(H12=4047,8943)+IF(H12=4048,8943)","v":8904},{"$f":"IF(H20=\"X\",H18/100*10,IF(H25<=14,H18/100*0.2*H25/2,IF(H25>14,O83)))","v":42.857142857142854}]
[null,"Totale versamento",null,null,null,null,null,{"$f":"SUM(H27:H29)","v":1084.4324853228964}]
[]
[null,"SANZIONI DA RAVVEDIMENTO"]
[null,"Dal","Al","entro 30gg.","entro 90gg.","entro dich.","dich. succ.","oltre termini prec."]
[null,"1999-01-01","2008-11-28",3.7499999999999999E-2,0.06,0.06]
[null,"2008-11-29","2011-01-31",2.5000000000000001E-2,2.5000000000000001E-2,0.03]
[null,"2011-02-01","2014-12-31",{"$f":"0.3/10","v":0.03},{"$f":"0.3/8","v":3.7499999999999999E-2},{"$f":"0.3/8","v":3.7499999999999999E-2},{"$f":"0.3/7","v":4.2857142857142858E-2},{"$f":"0.3/6","v":4.9999999999999996E-2}]
[null,"2015-01-01","2015-12-31",{"$f":"0.3/10","v":0.03},{"$f":"0.3/9","v":3.3333333333333333E-2},{"$f":"0.3/8","v":3.7499999999999999E-2},{"$f":"0.3/7","v":4.2857142857142858E-2},{"$f":"0.3/6","v":4.9999999999999996E-2}]
[null,"2016-01-01","2024-08-31",{"$f":"0.3/10/2","v":1.4999999999999999E-2},{"$f":"0.3/9/2","v":1.6666666666666666E-2},{"$f":"0.3/8","v":3.7499999999999999E-2},{"$f":"0.3/7","v":4.2857142857142858E-2},{"$f":"0.3/6","v":4.9999999999999996E-2}]
[]
[null,"INTERESSI LEGALI:"]
[null,"Dal","Al","%"]
[null,"1999-01-01","2000-12-31",2.5000000000000001E-2,null,null,null,null,null,null,null,null,null,{"$f":"(IF(B78<$H$14<C78,0,1))","v":1}]
[null,"2001-01-01",{"$f":"B44-1","v":"2001-12-31"},3.5000000000000003E-2,null,null,null,null,null,null,null,null,null,1]
[null,"2002-01-01","2003-12-31",0.03,null,null,null,null,null,null,null,null,null,1]
[null,"2004-01-01","2007-12-31",2.5000000000000001E-2,null,null,null,null,null,null,null,null,null,1]
[null,"2008-01-01","2009-12-31",0.03,null,null,null,null,null,null,null,null,null,1]
[null,"2010-01-01","2010-12-31",0.01,null,null,null,null,null,null,null,null,null,1]
[null,"2011-01-01","2011-12-31",1.4999999999999999E-2,null,null,null,null,null,null,null,null,null,1]
[null,"2012-01-01","2013-12-31",2.5000000000000001E-2,null,null,null,null,null,null,null,null,null,1]
[null,"2014-01-01","2014-12-31",0.01,null,null,null,null,null,null,null,null,null,1]
[null,"2015-01-01","2015-12-31",5.0000000000000001E-3,null,null,null,null,null,null,null,null,null,1]
[null,"2016-01-01","2016-12-31",2E-3]
[null,"2017-01-01","2017-12-31",1E-3,null,null,null,null,null,null,null,null,null,{"$f":"(IF(B88<$H$14<C88,0,1))","v":1}]
[null,"2018-01-01","2018-12-31",3.0000000000000001E-3,null,null,null,null,null,null,null,null,null,{"$f":"(IF(B89<$H$14<C89,0,1))","v":1}]
[null,"2019-01-01","2019-12-31",8.0000000000000002E-3]
[null,"2020-01-01","2020-12-31",5.0000000000000001E-4,null,null,null,null,null,null,null,null,null,{"$f":"(IF(B91<$H$14<C91,0,1))","v":1}]
[null,"2021-01-01","2021-12-31",1E-4,null,null,null,null,null,null,null,null,null,{"$f":"(IF(B92<$H$14<C92,0,1))","v":1}]
[null,"2022-01-01","2022-12-31",1.2500000000000001E-2,null,null,null,null,null,null,null,null,null,{"$f":"(IF(B92<$H$14<C92,0,1))","v":1}]
[null,"2023-01-01","2023-12-31",0.05]
[null,"2024-01-01","2025-12-31",2.5000000000000001E-2,null,null,null,null,null,null,null,null,null,{"$f":"(IF(B93<$H$14<C93,0,1))","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(IF(B94<$H$14<C94,0,1))","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,1989,"interessi IRPEF",null,null,null,null,null,null,null,null,null,null,1]
[null,1990,"interessi IRES",null,null,null,null,null,null,null,null,null,null,1]
[null,1991,"interessi IVA",null,null,null,null,null,null,null,null,null,null,1]
[null,1992,"interessi imposte sostitutive",null,null,null,null,null,null,null,null,null,null,1]
[null,1993,"interessi IRAP",null,null,null,null,null,null,null,null,null,null,1]
[null,1994,"interessi  addiz.reg",null,null,null,null,null,null,null,null,null,null,1]
[null,1995,"interessi addiz. Com.",null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(IF(B104<$H$14<C104,0,1))","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(IF(B112<$H$14<C112,0,1))","v":1}]
[null,"dal","al",null,null,"importo iniziale"]
[null,{"$f":"H14","v":"2023-07-16"},{"$f":"H16","v":"2024-09-25"},null,null,{"$f":"H18","v":1000}]
[]
[null,"dal","al",{"$f":"D33","v":"entro 30gg."},{"$f":"E33","v":"entro 90gg."},{"$f":"F33","v":"entro dich."},{"$f":"G33","v":"dich. succ."},null,{"$f":"H33","v":"oltre termini prec."},null,null,"inizio","fine","si/no","entro 30gg.","entro 90gg.",{"$f":"F75","v":"entro dich."},{"$f":"G75","v":"dich. succ."},{"$f":"I75","v":"oltre termini prec."}]
[null,"1999-01-01","2008-11-28",3.7499999999999999E-2,0.06,0.06,null,null,null,null,null,{"$f":"IF($B$73<=C76,IF($B$73<B76,B76,$B$73),0)","v":"00:00:00"},{"$f":"IF($C$73>=B76,IF($C$73>C76,C76,$C$73),0)","v":"2008-11-28"},{"$f":"IF(AND(B76<$H$14,$H$14<=C76),1,0)","v":0},{"$f":"$F$73*D76*$N$76","v":0},{"$f":"$F$73*E76*$N$76","v":0},{"$f":"$F$73*F76*$N$76","v":0},{"$f":"$F$73*G76*$N$76","v":0},{"$f":"$F$73*I76*$N$76","v":0}]
[null,"2008-11-29","2011-01-31",2.5000000000000001E-2,0.03,0.03,null,null,null,null,null,{"$f":"IF($B$73<=C77,IF($B$73<B77,B77,$B$73),0)","v":"00:00:00"},{"$f":"IF($C$73>=B77,IF($C$73>C77,C77,$C$73),0)","v":"2011-01-31"},{"$f":"IF(AND(B77<=$H$14,$H$14<=C77),1,0)","v":0},{"$f":"$F$73*D77*$N$77","v":0},{"$f":"$F$73*E77*$N$77","v":0},{"$f":"$F$73*F77*$N$77","v":0},{"$f":"$F$73*G77*$N$77","v":0},{"$f":"$F$73*I77*$N$77","v":0}]
[null,"2011-02-01","2014-12-31",0.03,3.7499999999999999E-2,3.7499999999999999E-2,{"$f":"G36","v":4.2857142857142858E-2},null,{"$f":"H36","v":4.9999999999999996E-2},null,null,{"$f":"IF($B$73<=C78,IF($B$73<B78,B78,$B$73),0)","v":"00:00:00"},{"$f":"IF($C$73>=B78,IF($C$73>C78,C78,$C$73),0)","v":"2014-12-31"},{"$f":"IF(AND(B78<=$H$14,$H$14<=C78),1,0)","v":0},{"$f":"$F$73*D78*$N$78","v":0},{"$f":"$F$73*E78*$N$78","v":0},{"$f":"$F$73*F78*$N$78","v":0},{"$f":"$F$73*G78*$N$78","v":0},{"$f":"$F$73*I78*$N$78","v":0}]
[null,"2015-01-01","2015-12-31",0.03,{"$f":"E37","v":3.3333333333333333E-2},3.7499999999999999E-2,{"$f":"G37","v":4.2857142857142858E-2},null,{"$f":"H37","v":4.9999999999999996E-2},null,null,{"$f":"IF($B$73<=C79,IF($B$73<B79,B79,$B$73),0)","v":"00:00:00"},{"$f":"IF($C$73>=B79,IF($C$73>C79,C79,$C$73),0)","v":"2015-12-31"},{"$f":"IF(AND(B79<=$H$14,$H$14<=C79),1,0)","v":0},{"$f":"$F$73*D79*$N$79","v":0},{"$f":"$F$73*E79*$N$79","v":0},{"$f":"$F$73*F79*$N$79","v":0},{"$f":"$F$73*G79*$N$79","v":0},{"$f":"$F$73*I79*$N$79","v":0}]
[null,"2016-01-01","2024-12-31",{"$f":"3%/2","v":1.4999999999999999E-2},{"$f":"E38","v":1.6666666666666666E-2},3.7499999999999999E-2,{"$f":"G38","v":4.2857142857142858E-2},null,{"$f":"H38","v":4.9999999999999996E-2},null,null,{"$f":"IF($B$73<=C80,IF($B$73<B80,B80,$B$73),0)","v":"2023-07-16"},{"$f":"IF($C$73>=B80,IF($C$73>C80,C80,$C$73),0)","v":"2024-09-25"},{"$f":"IF(AND(B80<=$H$14,$H$14<=C80),1,0)","v":1},{"$f":"$F$73*D80*$N$80","v":15},{"$f":"$F$73*E80*$N$80","v":16.666666666666668},{"$f":"$F$73*F80*$N$80","v":37.5},{"$f":"$F$73*G80*$N$80","v":42.857142857142854},{"$f":"$F$73*I80*$N$80","v":49.999999999999993}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"totale",{"$f":"SUM(N76:N80)","v":1},15,16.666666666666668,37.5,42.857142857142854,49.999999999999993]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($H$25<31,O82,P83)","v":42.857142857142854},{"$f":"IF($H$25<90,P82,Q83)","v":42.857142857142854},{"$f":"IF(AND($H$25>90,$D$23=\"X\"),Q82,R83)","v":42.857142857142854},{"$f":"IF(AND($H$25>90,$G$23=\"X\"),R82,S83)","v":42.857142857142854},{"$f":"IF(AND($H$25>90,$I$23=\"X\"),S82,T83)","v":0}]
[null,"dal","al",null,null,"importo iniziale"]
[null,{"$f":"H14","v":"2023-07-16"},{"$f":"H16","v":"2024-09-25"},null,null,{"$f":"H18","v":1000}]
[null,null,null,null,null,"importo aggiornato"]
[null,null,"Euro",null,null,{"$f":"F85+J112","v":1041.5753424657535}]
[null,"dal","al","giorni/anno",null,"Interesse legale","inizio","fine","giorni","interessi"]
[null,"1999-01-01","1999-12-31",365,null,2.5000000000000001E-2,{"$f":"IF($B$85<=C89,IF($B$85<B89,B89,$B$85),0)","v":"00:00:00"},{"$f":"IF($C$85>=B89,IF($C$85>C89,C89,$C$85),0)","v":"1999-12-31"},{"$f":"IF(AND(H89>0,G89>0),(H89-G89)+1,0)","v":0},{"$f":"$F$85*F89*(I89/365)","v":0}]
[null,"2000-01-01","2000-12-31",366,null,2.5000000000000001E-2,{"$f":"IF($B$85<=C90,IF($B$85<B90,B90,$B$85),0)","v":"00:00:00"},{"$f":"IF($C$85>=B90,IF($C$85>C90,C90,$C$85),0)","v":"2000-12-31"},{"$f":"IF(AND(H90>0,G90>0),(H90-G90)+1,0)","v":0},{"$f":"$F$85*F90*(I90/366)","v":0}]
[null,"2001-01-01",{"$f":"B92-1","v":"2001-12-31"},365,null,3.5000000000000003E-2,{"$f":"IF($B$85<=C91,IF($B$85<B91,B91,$B$85),0)","v":"00:00:00"},{"$f":"IF($C$85>=B91,IF($C$85>C91,C91,$C$85),0)","v":"2001-12-31"},0,{"$f":"$F$85*F91*(I91/365)","v":0}]
[null,"2002-01-01",{"$f":"B93-1","v":"2003-12-31"},365,null,0.03,"00:00:00","2003-12-31",0,{"$f":"$F$85*F92*(I92/365)","v":0}]
[null,"2004-01-01","2004-12-31",366,null,2.5000000000000001E-2,"00:00:00","2004-12-31",0,{"$f":"$F$85*F93*(I93/366)","v":0}]
[null,"2005-01-01","2007-12-31",365,null,2.5000000000000001E-2,{"$f":"IF($B$85<=C94,IF($B$85<B94,B94,$B$85),0)","v":"00:00:00"},{"$f":"IF($C$85>=B94,IF($C$85>C94,C94,$C$85),0)","v":"2007-12-31"},0,{"$f":"$F$85*F94*(I94/365)","v":0}]
[null,"2008-01-01","2008-12-31",366,null,0.03,"00:00:00","2008-12-31",0,{"$f":"$F$85*F95*(I95/366)","v":0}]
[null,"2009-01-01","2009-12-31",365,null,0.03,{"$f":"IF($B$85<=C96,IF($B$85<B96,B96,$B$85),0)","v":"00:00:00"},{"$f":"IF($C$85>=B96,IF($C$85>C96,C96,$C$85),0)","v":"2009-12-31"},0,{"$f":"$F$85*F96*(I96/365)","v":0}]
[null,"2010-01-01","2010-12-31",365,null,0.01,"00:00:00","2010-12-31",0,{"$f":"$F$85*F97*(I97/365)","v":0}]
[null,"2011-01-01","2011-12-31",365,null,1.4999999999999999E-2,{"$f":"IF($B$85<=C98,IF($B$85<B98,B98,$B$85),0)","v":"00:00:00"},{"$f":"IF($C$85>=B98,IF($C$85>C98,C98,$C$85),0)","v":"2011-12-31"},0,{"$f":"$F$85*F98*(I98/365)","v":0}]
[null,"2012-01-01","2012-12-31",366,null,2.5000000000000001E-2,"00:00:00","2012-12-31",0,{"$f":"$F$85*F99*(I99/366)","v":0}]
[null,"2013-01-01","2013-12-31",365,null,2.5000000000000001E-2,"00:00:00","2013-12-31",0,{"$f":"$F$85*F100*(I100/365)","v":0}]
[null,"2014-01-01","2014-12-31",365,null,0.01,"00:00:00","2014-12-31",0,{"$f":"$F$85*F101*(I101/365)","v":0}]
[null,"2015-01-01","2015-12-31",365,null,5.0000000000000001E-3,"00:00:00","2015-12-31",0,{"$f":"$F$85*F102*(I102/365)","v":0}]
[null,"2016-01-01","2016-12-31",366,null,2E-3,"00:00:00",{"$f":"IF($C$85>=B103,IF($C$85>C103,C103,$C$85),0)","v":"2016-12-31"},0,{"$f":"$F$85*F103*(I103/366)","v":0}]
[null,"2017-01-01","2017-12-31",365,null,1E-3,"00:00:00","2017-12-31",0,{"$f":"$F$85*F104*(I104/365)","v":0}]
[null,"2018-01-01","2018-12-31",365,null,3.0000000000000001E-3,"00:00:00",{"$f":"IF($C$85>=B105,IF($C$85>C105,C105,$C$85),0)","v":"2018-12-31"},0,0]
[null,"2019-01-01","2019-12-31",365,null,8.0000000000000002E-3,{"$f":"IF($B$85<=C106,IF($B$85<B106,B106,$B$85),0)","v":"00:00:00"},"2019-12-31",0,0]
[null,"2020-01-01","2020-12-31",366,null,5.0000000000000001E-4,"00:00:00","2020-12-31",0,0]
[null,"2021-01-01","2021-12-31",365,null,1E-4,"00:00:00","2021-12-31",{"$f":"IF(AND(H108>0,G108>0),(H108-G108)+1,0)","v":0},0]
[null,"2022-01-01","2022-12-31",365,null,1.2500000000000001E-2,"00:00:00","2022-12-31",{"$f":"IF(AND(H109>0,G109>0),(H109-G109)+1,0)","v":0},{"$f":"$F$85*F109*(I109/365)","v":0}]
[null,"2023-01-01","2023-12-31",365,null,0.05,"2023-07-16",{"$f":"IF($C$85>=B110,IF($C$85>C110,C110,$C$85),0)","v":"2023-12-31"},{"$f":"IF(AND(H110>0,G110>0),(H110-G110)+1,0)","v":169},{"$f":"$F$85*F110*(I110/365)","v":23.150684931506849}]
[null,"2024-01-01","2024-12-31",366,null,2.5000000000000001E-2,"2024-01-01","2024-09-25",{"$f":"IF(AND(H111>0,G111>0),(H111-G111)+1,0)","v":269},18.424657534246574]
[null,null,null,null,null,null,null,"totale",{"$f":"SUM(I89:I111)","v":438},{"$f":"SUM(J89:J111)","v":41.575342465753423}]

{"sheet":"Ravvedimento dal 01-09-2024","index":2,"n_rows":64,"n_cols":18,"rows_kept":64,"cut":false,"hidden":false,"merged":[[35,1,35,3],[24,1,24,6],[24,7,24,8],[26,1,26,3],[26,7,26,8],[27,1,27,3],[27,7,27,8],[28,1,28,3],[28,7,28,8],[29,1,29,6],[29,7,29,8],[31,1,31,6],[23,1,23,6],[0,0,0,10],[1,0,1,10],[2,0,2,10],[11,1,11,6],[11,7,11,8],[13,1,13,6],[13,7,13,8],[15,1,15,6],[15,7,15,8],[17,1,17,6],[17,7,17,8],[19,1,19,6]]}
["RAVVEDIMENTO OPEROSO - scadenze dal 1° Settembre 2024"]
["a cura di Piergiorgio Ripa - dottore commercialista  -  www.studioripa.it"]
["(piergiorgio.ripa@studioripa.it) - nuova versione aggiornata (disponibile dal 25/09/2024)"]
[]
[null,"Inserire nelle celle di colore giallo con caratteri di colore rosso, i dati di Input richiesti;"]
[null,"Per inserire la data odierna è possibile indicare, come proposto in apertura:  =OGGI()"]
[null,"I risultati del calcolo vengono proposti in forma di dati da indicare sul Mod. F24"]
[null,"E' gestito 'in automatico' il cd. 'ravvedimento sprint' (quello effettuato entro 14 giorni dalla violazione)."]
[null,"In caso di indebita compensazione di credito inesistente occorre indicarlo con una X nello spazio apposito."]
[null,"Indicare con X qundo viene effettuato il ravvedimento: entro il termine di dichiarazione, entro la successiva, o oltre."]
[]
[null,"Codice Tributo dell'Imposta non versata",null,null,null,null,null,6008]
[]
[null,"Data scadenza (in cui doveva essere versata l'imposta)",null,null,null,null,null,"2024-09-16"]
[]
[null,"Data di versamento (da ravvedimento)",null,null,null,null,null,{"$f":"TODAY()","v":"2024-09-25"}]
[]
[null,"Importo non versato",null,null,null,null,null,1000]
[]
[null,"Indebita compensazione di credito inesistente?  (in caso positivo digitare \"X\")"]
[]
[null,"Il ravvedimento viene effettuato:"]
[null,null,null,"- entro termine dichiarazione anno in corso:","X",null,null,"- oltre termine dichiarazione anno in corso:"]
[]
[null,"Giorni di ritardo nel versamento",null,null,null,null,null,{"$f":"(H16-H14)","v":9}]
[]
[null,"Imposta non versata",null,null,null,"cod.tributo:",{"$f":"H12","v":6008},{"$f":"H18","v":1000}]
[null,"Interessi moratori",null,null,null,"cod.tributo:",{"$f":"+IF(H12=1001,H12)+IF(H12=1011,H12)+IF(H12=1020,H12)+IF(H12=1019,H12)+IF(H12=1012,H12)+IF(H12=1038,H12)+IF(H12=1040,H12)+IF(H12=3800,1993)+IF(H12=3801,1994)+IF(H12=3812,1993)+IF(H12=3813,1993)+IF(H12=4001,1989)+IF(H12=4033,1989)+IF(H12=4034,1989)+IF(H12=6001,1991)+IF(H12=6002,1991)+IF(H12=6003,1991)+IF(H12=6004,1991)+IF(H12=6005,1991)+IF(H12=6006,1991)+IF(H12=6007,1991)+IF(H12=6008,1991)+IF(H12=6009,1991)+IF(H12=6010,1991)+IF(H12=6011,1991)+IF(H12=6012,1991)+IF(H12=6013,1991)+IF(H12=6031,1991)+IF(H12=6032,1991)+IF(H12=6033,1991)+IF(H12=6034,1991)+IF(H12=6035,1991)+IF(H12=6099,1991)+IF(H12=3802,H12)+IF(H12=2001,1990)+IF(H12=2002,1990)+IF(H12=2003,1990)+IF(H12=1842,1940)+IF(H12=1840,1940)+IF(H12=1841,1940)+IF(H12=1792,1944)+IF(H12=1790,1944)+IF(H12=1791,1944)+IF(H12=1793,1944)+IF(H12=1794,1944)+IF(H12=1795,1944)+IF(H12=3843,1998)+IF(H12=3844,1998)+IF(H12=4200,1941)+IF(H12=4041,1942)+IF(H12=4044,1942)+IF(H12=4045,1942)+IF(H12=4043,1943)+IF(H12=4047,1943)+IF(H12=4048,1943)","v":1991},{"$f":"J64","v":0.61643835616438358}]
[null,"Sanzioni dovute",null,null,null,"cod.tributo:",{"$f":"+IF(H12=1001,8947)+IF(H12=1011,8947)+IF(H12=1004,8947)+IF(H12=1020,8948)+IF(H12=1019,8948)+IF(H12=1012,8947)+IF(H12=1038,8948)+IF(H12=1040,8948)+IF(H12=3800,8907)+IF(H12=3801,8902)+IF(H12=3812,8907)+IF(H12=3813,8907)+IF(H12=4001,8901)+IF(H12=4033,8901)+IF(H12=4034,8901)+IF(H12=6001,8904)+IF(H12=6002,8904)+IF(H12=6003,8904)+IF(H12=6004,8904)+IF(H12=6005,8904)+IF(H12=6006,8904)+IF(H12=6007,8904)+IF(H12=6008,8904)+IF(H12=6009,8904)+IF(H12=6010,8904)+IF(H12=6011,8904)+IF(H12=6012,8904)+IF(H12=6013,8904)+IF(H12=6031,8904)+IF(H12=6032,8904)+IF(H12=6033,8904)+IF(H12=6034,8904)+IF(H12=6035,8904)+IF(H12=6099,8904)+IF(H12=3802,8947)+IF(H12=2001,8918)+IF(H12=2002,8918)+IF(H12=2003,8918)+IF(H12=1842,8940)+IF(H12=1840,8940)+IF(H12=1841,8940)+IF(H12=1792,8944)+IF(H12=1790,8944)+IF(H12=1791,8944)+IF(H12=1793,8944)+IF(H12=1794,8944)+IF(H12=1795,8944)+IF(H12=3843,8926)+IF(H12=3844,8926)+IF(H12=4200,8941)+IF(H12=4041,8942)+IF(H12=4044,8942)+IF(H12=4045,8942)+IF(H12=4043,8943)+IF(H12=4047,8943)+IF(H12=4048,8943)","v":8904},{"$f":"IF(H20=\"X\",H18/100*7,IF(H25<=14,H18/100*0.08*H25,IF(H25>14,O57)))","v":7.2}]
[null,"Totale versamento",null,null,null,null,null,{"$f":"SUM(H27:H29)","v":1007.8164383561644}]
[]
[null,"SANZIONI DA RAVVEDIMENTO"]
[null,"Dal","Al","entro 30gg.","entro 90gg.","entro dich.","dich. succ."]
[null,"2024-09-01","2025-12-31",{"$f":"0.25/10/2","v":1.2500000000000001E-2},{"$f":"0.25/9/2","v":1.3888888888888888E-2},{"$f":"0.25/8","v":3.125E-2},{"$f":"0.25/7","v":3.5714285714285712E-2}]
[]
[null,"INTERESSI LEGALI:"]
[null,"Dal","Al","%"]
[null,"2024-09-01","2025-12-31",2.5000000000000001E-2]
[]
[]
[null,1989,"interessi IRPEF"]
[null,1990,"interessi IRES"]
[null,1991,"interessi IVA"]
[null,1992,"interessi imposte sostitutive"]
[null,1993,"interessi IRAP"]
[null,1994,"interessi  addiz.reg"]
[null,1995,"interessi addiz. Com."]
[]
[]
[null,"dal","al",null,null,"importo iniziale"]
[null,{"$f":"H14","v":"2024-09-16"},{"$f":"H16","v":"2024-09-25"},null,null,{"$f":"H18","v":1000}]
[]
[null,"dal","al",{"$f":"D33","v":"entro 30gg."},{"$f":"E33","v":"entro 90gg."},{"$f":"F33","v":"entro dich."},{"$f":"G33","v":"dich. succ."},null,{"$f":"H33","v":0},null,null,"inizio","fine","si/no","entro 30gg.","entro 90gg.",{"$f":"F53","v":"entro dich."},{"$f":"G53","v":"dich. succ."}]
[null,"2014-09-01","2024-12-31",{"$f":"2.5%/2","v":1.2500000000000001E-2},{"$f":"E34","v":1.3888888888888888E-2},{"$f":"F34","v":3.125E-2},{"$f":"G34","v":3.5714285714285712E-2},null,{"$f":"H34","v":0},null,null,{"$f":"IF($B$51<=C54,IF($B$51<B54,B54,$B$51),0)","v":"2024-09-16"},{"$f":"IF($C$51>=B54,IF($C$51>C54,C54,$C$51),0)","v":"2024-09-25"},{"$f":"IF(AND(B54<=$H$14,$H$14<=C54),1,0)","v":1},{"$f":"$F$51*D54*$N$54","v":12.5},{"$f":"$F$51*E54*$N$54","v":13.888888888888888},{"$f":"$F$51*F54*$N$54","v":31.25},{"$f":"$F$51*G54*$N$54","v":35.714285714285715}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"totale",{"$f":"SUM(N54:N54)","v":1},{"$f":"SUM(O54:O54)","v":12.5},{"$f":"SUM(P54:P54)","v":13.888888888888888},{"$f":"SUM(Q54:Q54)","v":31.25},{"$f":"SUM(R54:R54)","v":35.714285714285715}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($H$25<31,O56,P57)","v":12.5},{"$f":"IF($H$25<90,P56,Q57)","v":13.888888888888888},{"$f":"IF(AND($H$25>90,$E$23=\"X\"),Q56,R57)","v":0},{"$f":"IF(AND($H$25>90,$I$23=\"X\"),R56,S57)","v":0}]
[null,"dal","al",null,null,"importo iniziale"]
[null,{"$f":"H14","v":"2024-09-16"},{"$f":"H16","v":"2024-09-25"},null,null,{"$f":"H18","v":1000}]
[null,null,null,null,null,"importo aggiornato"]
[null,null,"Euro",null,null,{"$f":"F59+J64","v":1000.6164383561644}]
[null,"dal","al","giorni/anno",null,"Interesse legale","inizio","fine","giorni","interessi"]
[null,"2024-09-01","2025-12-31",366,null,2.5000000000000001E-2,{"$f":"IF($B$59<=C63,IF($B$59<B63,B63,$B$59),0)","v":"2024-09-16"},{"$f":"IF($C$59>=B63,IF($C$59>C63,C63,$C$59),0)","v":"2024-09-25"},{"$f":"IF(AND(H63>0,G63>0),(H63-G63),0)","v":9},{"$f":"$F$59*F63*(I63/365)","v":0.61643835616438358}]
[null,null,null,null,null,null,null,"totale",{"$f":"SUM(I63:I63)","v":9},{"$f":"SUM(J63:J63)","v":0.61643835616438358}]