<?xml version="1.0" encoding="UTF-8"?><rss version="2.0"
	xmlns:content="http://purl.org/rss/1.0/modules/content/"
	xmlns:wfw="http://wellformedweb.org/CommentAPI/"
	xmlns:dc="http://purl.org/dc/elements/1.1/"
	xmlns:atom="http://www.w3.org/2005/Atom"
	xmlns:sy="http://purl.org/rss/1.0/modules/syndication/"
	xmlns:slash="http://purl.org/rss/1.0/modules/slash/"
	>

<channel>
	<title>Circolare adempimenti | BGSM &amp; Partners</title>
	<atom:link href="https://www.bgsm.it/category/circolare-adempimenti/feed/" rel="self" type="application/rss+xml" />
	<link>https://www.bgsm.it</link>
	<description>Studio di consulenza professionale</description>
	<lastBuildDate>Tue, 28 Apr 2026 07:19:11 +0000</lastBuildDate>
	<language>it-IT</language>
	<sy:updatePeriod>
	hourly	</sy:updatePeriod>
	<sy:updateFrequency>
	1	</sy:updateFrequency>
	<generator>https://wordpress.org/?v=6.9</generator>

<image>
	<url>https://www.bgsm.it/wp-content/uploads/2020/12/cropped-LOGO-BGSM-favicon-32x32.png</url>
	<title>Circolare adempimenti | BGSM &amp; Partners</title>
	<link>https://www.bgsm.it</link>
	<width>32</width>
	<height>32</height>
</image> 
	<item>
		<title>Rimborso dell’IRAP versata in eccesso sui dividendi comunitari &#8211; Approvazione del modello e delle relative istruzioni</title>
		<link>https://www.bgsm.it/rimborso-dellirap-versata-in-eccesso-sui-dividendi-comunitari-approvazione-del-modello-e-delle-relative-istruzioni/</link>
		
		<dc:creator><![CDATA[Bgsm &#38; Partners]]></dc:creator>
		<pubDate>Tue, 28 Apr 2026 07:19:11 +0000</pubDate>
				<category><![CDATA[Circolare adempimenti]]></category>
		<guid isPermaLink="false">https://www.bgsm.it/?p=54702</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="ead-preview"><div class="ead-document" style="position: relative;padding-top: 90%;"><div class="ead-iframe-wrapper"><iframe src="//docs.google.com/viewer?url=https%3A%2F%2Fwww.bgsm.it%2Fwp-content%2Fuploads%2F2026%2F04%2FRimborso-dellIRAP-versata-in-eccesso-sui-dividendi-comunitari-Approvazio-ne-del-modello-e-delle-relative-istruzioni.pdf&amp;embedded=true&amp;hl=en" title="Embedded Document" class="ead-iframe" style="width: 100%;height: 100%;border: none;position: absolute;left: 0;top: 0;visibility: hidden;"></iframe></div>			<div class="ead-document-loading" style="width:100%;height:100%;position:absolute;left:0;top:0;z-index:10;">
				<div class="ead-loading-wrap">
					<div class="ead-loading-main">
						<div class="ead-loading">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/loading.svg" width="55" height="55" alt="Loader">
							<span>Loading...</span>
						</div>
					</div>
					<div class="ead-loading-foot">
						<div class="ead-loading-foot-title">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/EAD-logo.svg" alt="EAD Logo" width="36" height="23"/>
							<span>Taking too long?</span>
						</div>
						<p>
							<div class="ead-document-btn ead-reload-btn" role="button">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/reload.svg" alt="Reload" width="12" height="12"/> Reload document							</div>
							<span>|</span>
							<a href="https://www.bgsm.it/wp-content/uploads/2026/04/Rimborso-dellIRAP-versata-in-eccesso-sui-dividendi-comunitari-Approvazio-ne-del-modello-e-delle-relative-istruzioni.pdf" class="ead-document-btn" target="_blank">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/open.svg" alt="Open" width="12" height="12"/> Open in new tab							</a>
					</div>
				</div>
			</div>
		</div><p class="embed_download"><a href="https://www.bgsm.it/wp-content/uploads/2026/04/Rimborso-dellIRAP-versata-in-eccesso-sui-dividendi-comunitari-Approvazio-ne-del-modello-e-delle-relative-istruzioni.pdf" download>Scarica il PDF [676.25 KB] </a></p></div>
]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Richiesta documentazione per i modelli REDDITI 2026</title>
		<link>https://www.bgsm.it/richiesta-documentazione-per-i-modelli-redditi-2026/</link>
		
		<dc:creator><![CDATA[Bgsm &#38; Partners]]></dc:creator>
		<pubDate>Fri, 10 Apr 2026 08:05:48 +0000</pubDate>
				<category><![CDATA[Circolare adempimenti]]></category>
		<guid isPermaLink="false">https://www.bgsm.it/?p=54661</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="ead-preview"><div class="ead-document" style="position: relative;padding-top: 90%;"><div class="ead-iframe-wrapper"><iframe src="//docs.google.com/viewer?url=https%3A%2F%2Fwww.bgsm.it%2Fwp-content%2Fuploads%2F2026%2F04%2FRichiesta-documentazione-per-i-modelli-REDDITI-2026.pdf&amp;embedded=true&amp;hl=en" title="Embedded Document" class="ead-iframe" style="width: 100%;height: 100%;border: none;position: absolute;left: 0;top: 0;visibility: hidden;"></iframe></div>			<div class="ead-document-loading" style="width:100%;height:100%;position:absolute;left:0;top:0;z-index:10;">
				<div class="ead-loading-wrap">
					<div class="ead-loading-main">
						<div class="ead-loading">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/loading.svg" width="55" height="55" alt="Loader">
							<span>Loading...</span>
						</div>
					</div>
					<div class="ead-loading-foot">
						<div class="ead-loading-foot-title">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/EAD-logo.svg" alt="EAD Logo" width="36" height="23"/>
							<span>Taking too long?</span>
						</div>
						<p>
							<div class="ead-document-btn ead-reload-btn" role="button">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/reload.svg" alt="Reload" width="12" height="12"/> Reload document							</div>
							<span>|</span>
							<a href="https://www.bgsm.it/wp-content/uploads/2026/04/Richiesta-documentazione-per-i-modelli-REDDITI-2026.pdf" class="ead-document-btn" target="_blank">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/open.svg" alt="Open" width="12" height="12"/> Open in new tab							</a>
					</div>
				</div>
			</div>
		</div><p class="embed_download"><a href="https://www.bgsm.it/wp-content/uploads/2026/04/Richiesta-documentazione-per-i-modelli-REDDITI-2026.pdf" download>Scarica il PDF [844.80 KB] </a></p></div>
]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Detrazione IRPEF per le spese di  frequenza delle Università non statali &#8211;  Limiti di importo per il periodo d’imposta 2025</title>
		<link>https://www.bgsm.it/detrazione-irpef-per-le-spese-di-frequenza-delle-universita-non-statali-limiti-di-importo-per-il-periodo-dimposta-2025/</link>
		
		<dc:creator><![CDATA[Bgsm &#38; Partners]]></dc:creator>
		<pubDate>Thu, 02 Apr 2026 15:40:04 +0000</pubDate>
				<category><![CDATA[Circolare adempimenti]]></category>
		<guid isPermaLink="false">https://www.bgsm.it/?p=54633</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="ead-preview"><div class="ead-document" style="position: relative;padding-top: 90%;"><div class="ead-iframe-wrapper"><iframe src="//docs.google.com/viewer?url=https%3A%2F%2Fwww.bgsm.it%2Fwp-content%2Fuploads%2F2026%2F04%2FDetrazione-IRPEF-per-le-spese-di-frequenza-delle-Universita-non-statali-Limiti-di-importo-per-il-periodo-dimposta-2025.pdf&amp;embedded=true&amp;hl=en" title="Embedded Document" class="ead-iframe" style="width: 100%;height: 100%;border: none;position: absolute;left: 0;top: 0;visibility: hidden;"></iframe></div>			<div class="ead-document-loading" style="width:100%;height:100%;position:absolute;left:0;top:0;z-index:10;">
				<div class="ead-loading-wrap">
					<div class="ead-loading-main">
						<div class="ead-loading">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/loading.svg" width="55" height="55" alt="Loader">
							<span>Loading...</span>
						</div>
					</div>
					<div class="ead-loading-foot">
						<div class="ead-loading-foot-title">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/EAD-logo.svg" alt="EAD Logo" width="36" height="23"/>
							<span>Taking too long?</span>
						</div>
						<p>
							<div class="ead-document-btn ead-reload-btn" role="button">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/reload.svg" alt="Reload" width="12" height="12"/> Reload document							</div>
							<span>|</span>
							<a href="https://www.bgsm.it/wp-content/uploads/2026/04/Detrazione-IRPEF-per-le-spese-di-frequenza-delle-Universita-non-statali-Limiti-di-importo-per-il-periodo-dimposta-2025.pdf" class="ead-document-btn" target="_blank">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/open.svg" alt="Open" width="12" height="12"/> Open in new tab							</a>
					</div>
				</div>
			</div>
		</div><p class="embed_download"><a href="https://www.bgsm.it/wp-content/uploads/2026/04/Detrazione-IRPEF-per-le-spese-di-frequenza-delle-Universita-non-statali-Limiti-di-importo-per-il-periodo-dimposta-2025.pdf" download>Scarica il PDF [742.02 KB] </a></p></div>
]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Comunicazione all’Agenzia delle Entrate delle operazioni in contanti relative al turismo straniero effettuate nel 2025 &#8211; Modalità e termini</title>
		<link>https://www.bgsm.it/comunicazione-allagenzia-delle-entrate-delle-operazioni-in-contanti-relative-al-turismo-straniero-effettuate-nel-2025-modalita-e-termini/</link>
		
		<dc:creator><![CDATA[Bgsm &#38; Partners]]></dc:creator>
		<pubDate>Tue, 31 Mar 2026 13:43:50 +0000</pubDate>
				<category><![CDATA[Circolare adempimenti]]></category>
		<guid isPermaLink="false">https://www.bgsm.it/?p=54626</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="ead-preview"><div class="ead-document" style="position: relative;padding-top: 90%;"><div class="ead-iframe-wrapper"><iframe src="//docs.google.com/viewer?url=https%3A%2F%2Fwww.bgsm.it%2Fwp-content%2Fuploads%2F2026%2F03%2FComunicazione-allAgenzia-delle-Entrate-delle-operazioni-in-contanti-relative-al-turismo-straniero-effettuate-nel-2025-Modalita-e-termini.pdf&amp;embedded=true&amp;hl=en" title="Embedded Document" class="ead-iframe" style="width: 100%;height: 100%;border: none;position: absolute;left: 0;top: 0;visibility: hidden;"></iframe></div>			<div class="ead-document-loading" style="width:100%;height:100%;position:absolute;left:0;top:0;z-index:10;">
				<div class="ead-loading-wrap">
					<div class="ead-loading-main">
						<div class="ead-loading">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/loading.svg" width="55" height="55" alt="Loader">
							<span>Loading...</span>
						</div>
					</div>
					<div class="ead-loading-foot">
						<div class="ead-loading-foot-title">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/EAD-logo.svg" alt="EAD Logo" width="36" height="23"/>
							<span>Taking too long?</span>
						</div>
						<p>
							<div class="ead-document-btn ead-reload-btn" role="button">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/reload.svg" alt="Reload" width="12" height="12"/> Reload document							</div>
							<span>|</span>
							<a href="https://www.bgsm.it/wp-content/uploads/2026/03/Comunicazione-allAgenzia-delle-Entrate-delle-operazioni-in-contanti-relative-al-turismo-straniero-effettuate-nel-2025-Modalita-e-termini.pdf" class="ead-document-btn" target="_blank">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/open.svg" alt="Open" width="12" height="12"/> Open in new tab							</a>
					</div>
				</div>
			</div>
		</div><p class="embed_download"><a href="https://www.bgsm.it/wp-content/uploads/2026/03/Comunicazione-allAgenzia-delle-Entrate-delle-operazioni-in-contanti-relative-al-turismo-straniero-effettuate-nel-2025-Modalita-e-termini.pdf" download>Scarica il PDF [656.66 KB] </a></p></div>
]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Informativa sulle erogazioni pubbliche &#8211; Modalità e termini di adempimento</title>
		<link>https://www.bgsm.it/informativa-sulle-erogazioni-pubbliche-modalita-e-termini-di-adempimento-3/</link>
		
		<dc:creator><![CDATA[Bgsm &#38; Partners]]></dc:creator>
		<pubDate>Wed, 25 Mar 2026 08:03:31 +0000</pubDate>
				<category><![CDATA[Circolare adempimenti]]></category>
		<guid isPermaLink="false">https://www.bgsm.it/?p=54614</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="ead-preview"><div class="ead-document" style="position: relative;padding-top: 90%;"><div class="ead-iframe-wrapper"><iframe src="//docs.google.com/viewer?url=https%3A%2F%2Fwww.bgsm.it%2Fwp-content%2Fuploads%2F2026%2F03%2FInformativa-sulle-erogazioni-pubbliche-Modalita-e-termini-di-adempimento.pdf&amp;embedded=true&amp;hl=en" title="Embedded Document" class="ead-iframe" style="width: 100%;height: 100%;border: none;position: absolute;left: 0;top: 0;visibility: hidden;"></iframe></div>			<div class="ead-document-loading" style="width:100%;height:100%;position:absolute;left:0;top:0;z-index:10;">
				<div class="ead-loading-wrap">
					<div class="ead-loading-main">
						<div class="ead-loading">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/loading.svg" width="55" height="55" alt="Loader">
							<span>Loading...</span>
						</div>
					</div>
					<div class="ead-loading-foot">
						<div class="ead-loading-foot-title">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/EAD-logo.svg" alt="EAD Logo" width="36" height="23"/>
							<span>Taking too long?</span>
						</div>
						<p>
							<div class="ead-document-btn ead-reload-btn" role="button">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/reload.svg" alt="Reload" width="12" height="12"/> Reload document							</div>
							<span>|</span>
							<a href="https://www.bgsm.it/wp-content/uploads/2026/03/Informativa-sulle-erogazioni-pubbliche-Modalita-e-termini-di-adempimento.pdf" class="ead-document-btn" target="_blank">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/open.svg" alt="Open" width="12" height="12"/> Open in new tab							</a>
					</div>
				</div>
			</div>
		</div><p class="embed_download"><a href="https://www.bgsm.it/wp-content/uploads/2026/03/Informativa-sulle-erogazioni-pubbliche-Modalita-e-termini-di-adempimento.pdf" download>Scarica il PDF [688.08 KB] </a></p></div>
]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Bilancio 2025 e determinazione dell’IRES e dell’IRAP &#8211; Richiesta documentazione</title>
		<link>https://www.bgsm.it/bilancio-2025-e-determinazione-dellires-e-dellirap-richiesta-documentazione/</link>
		
		<dc:creator><![CDATA[Bgsm &#38; Partners]]></dc:creator>
		<pubDate>Mon, 23 Mar 2026 08:41:43 +0000</pubDate>
				<category><![CDATA[Circolare adempimenti]]></category>
		<guid isPermaLink="false">https://www.bgsm.it/?p=54595</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="ead-preview"><div class="ead-document" style="position: relative;padding-top: 90%;"><div class="ead-iframe-wrapper"><iframe src="//docs.google.com/viewer?url=https%3A%2F%2Fwww.bgsm.it%2Fwp-content%2Fuploads%2F2026%2F03%2FBilancio-2025-e-determinazione-dellIRES-e-dellIRAP-Richiesta-documentazione.pdf&amp;embedded=true&amp;hl=en" title="Embedded Document" class="ead-iframe" style="width: 100%;height: 100%;border: none;position: absolute;left: 0;top: 0;visibility: hidden;"></iframe></div>			<div class="ead-document-loading" style="width:100%;height:100%;position:absolute;left:0;top:0;z-index:10;">
				<div class="ead-loading-wrap">
					<div class="ead-loading-main">
						<div class="ead-loading">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/loading.svg" width="55" height="55" alt="Loader">
							<span>Loading...</span>
						</div>
					</div>
					<div class="ead-loading-foot">
						<div class="ead-loading-foot-title">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/EAD-logo.svg" alt="EAD Logo" width="36" height="23"/>
							<span>Taking too long?</span>
						</div>
						<p>
							<div class="ead-document-btn ead-reload-btn" role="button">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/reload.svg" alt="Reload" width="12" height="12"/> Reload document							</div>
							<span>|</span>
							<a href="https://www.bgsm.it/wp-content/uploads/2026/03/Bilancio-2025-e-determinazione-dellIRES-e-dellIRAP-Richiesta-documentazione.pdf" class="ead-document-btn" target="_blank">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/open.svg" alt="Open" width="12" height="12"/> Open in new tab							</a>
					</div>
				</div>
			</div>
		</div><p class="embed_download"><a href="https://www.bgsm.it/wp-content/uploads/2026/03/Bilancio-2025-e-determinazione-dellIRES-e-dellIRAP-Richiesta-documentazione.pdf" download>Scarica il PDF [810.92 KB] </a></p></div>
]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Regime fiscale ai fini delle imposte dirette degli enti del Terzo settore &#8211; Chiarimenti dell&#8217;Agenzia delle Entrate</title>
		<link>https://www.bgsm.it/regime-fiscale-ai-fini-delle-imposte-dirette-degli-enti-del-terzo-settore-chiarimenti-dellagenzia-delle-entrate/</link>
		
		<dc:creator><![CDATA[Bgsm &#38; Partners]]></dc:creator>
		<pubDate>Mon, 16 Mar 2026 08:16:22 +0000</pubDate>
				<category><![CDATA[Circolare adempimenti]]></category>
		<guid isPermaLink="false">https://www.bgsm.it/?p=54583</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="ead-preview"><div class="ead-document" style="position: relative;padding-top: 90%;"><div class="ead-iframe-wrapper"><iframe src="//docs.google.com/viewer?url=https%3A%2F%2Fwww.bgsm.it%2Fwp-content%2Fuploads%2F2026%2F03%2FRegime-fiscale-ai-fini-delle-imposte-dirette-degli-enti-del-Terzo-settore-Chiarimenti-dellAgenzia-delle-Entrate.pdf&amp;embedded=true&amp;hl=en" title="Embedded Document" class="ead-iframe" style="width: 100%;height: 100%;border: none;position: absolute;left: 0;top: 0;visibility: hidden;"></iframe></div>			<div class="ead-document-loading" style="width:100%;height:100%;position:absolute;left:0;top:0;z-index:10;">
				<div class="ead-loading-wrap">
					<div class="ead-loading-main">
						<div class="ead-loading">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/loading.svg" width="55" height="55" alt="Loader">
							<span>Loading...</span>
						</div>
					</div>
					<div class="ead-loading-foot">
						<div class="ead-loading-foot-title">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/EAD-logo.svg" alt="EAD Logo" width="36" height="23"/>
							<span>Taking too long?</span>
						</div>
						<p>
							<div class="ead-document-btn ead-reload-btn" role="button">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/reload.svg" alt="Reload" width="12" height="12"/> Reload document							</div>
							<span>|</span>
							<a href="https://www.bgsm.it/wp-content/uploads/2026/03/Regime-fiscale-ai-fini-delle-imposte-dirette-degli-enti-del-Terzo-settore-Chiarimenti-dellAgenzia-delle-Entrate.pdf" class="ead-document-btn" target="_blank">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/open.svg" alt="Open" width="12" height="12"/> Open in new tab							</a>
					</div>
				</div>
			</div>
		</div><p class="embed_download"><a href="https://www.bgsm.it/wp-content/uploads/2026/03/Regime-fiscale-ai-fini-delle-imposte-dirette-degli-enti-del-Terzo-settore-Chiarimenti-dellAgenzia-delle-Entrate.pdf" download>Scarica il PDF [742.42 KB] </a></p></div>
]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Collegamento tra POS e strumenti di certificazione dei corrispettivi &#8211; Attivazione del servizio web dell&#8217;Agenzia delle Entrate</title>
		<link>https://www.bgsm.it/collegamento-tra-pos-e-strumenti-di-certificazione-dei-corrispettivi-attivazione-del-servizio-web-dellagenzia-delle-entrate/</link>
		
		<dc:creator><![CDATA[Bgsm &#38; Partners]]></dc:creator>
		<pubDate>Mon, 09 Mar 2026 09:30:52 +0000</pubDate>
				<category><![CDATA[Circolare adempimenti]]></category>
		<guid isPermaLink="false">https://www.bgsm.it/?p=54561</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="ead-preview"><div class="ead-document" style="position: relative;padding-top: 90%;"><div class="ead-iframe-wrapper"><iframe src="//docs.google.com/viewer?url=https%3A%2F%2Fwww.bgsm.it%2Fwp-content%2Fuploads%2F2026%2F03%2FCollegamento-tra-POS-e-strumenti-di-certificazione-dei-corrispettivi-Attivazione-del-servizio-web-dellAgenzia-delle-Entrate.pdf&amp;embedded=true&amp;hl=en" title="Embedded Document" class="ead-iframe" style="width: 100%;height: 100%;border: none;position: absolute;left: 0;top: 0;visibility: hidden;"></iframe></div>			<div class="ead-document-loading" style="width:100%;height:100%;position:absolute;left:0;top:0;z-index:10;">
				<div class="ead-loading-wrap">
					<div class="ead-loading-main">
						<div class="ead-loading">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/loading.svg" width="55" height="55" alt="Loader">
							<span>Loading...</span>
						</div>
					</div>
					<div class="ead-loading-foot">
						<div class="ead-loading-foot-title">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/EAD-logo.svg" alt="EAD Logo" width="36" height="23"/>
							<span>Taking too long?</span>
						</div>
						<p>
							<div class="ead-document-btn ead-reload-btn" role="button">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/reload.svg" alt="Reload" width="12" height="12"/> Reload document							</div>
							<span>|</span>
							<a href="https://www.bgsm.it/wp-content/uploads/2026/03/Collegamento-tra-POS-e-strumenti-di-certificazione-dei-corrispettivi-Attivazione-del-servizio-web-dellAgenzia-delle-Entrate.pdf" class="ead-document-btn" target="_blank">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/open.svg" alt="Open" width="12" height="12"/> Open in new tab							</a>
					</div>
				</div>
			</div>
		</div><p class="embed_download"><a href="https://www.bgsm.it/wp-content/uploads/2026/03/Collegamento-tra-POS-e-strumenti-di-certificazione-dei-corrispettivi-Attivazione-del-servizio-web-dellAgenzia-delle-Entrate.pdf" download>Scarica il PDF [725.45 KB] </a></p></div>
]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Interventi edilizi condominiali &#8211; Comunicazione all&#8217;Agenzia delle Entrate per le spese sostenute nel 2025</title>
		<link>https://www.bgsm.it/interventi-edilizi-condominiali-comunicazione-allagenzia-delle-entrate-per-le-spese-sostenute-nel-2025/</link>
		
		<dc:creator><![CDATA[Bgsm &#38; Partners]]></dc:creator>
		<pubDate>Thu, 26 Feb 2026 11:31:38 +0000</pubDate>
				<category><![CDATA[Circolare adempimenti]]></category>
		<guid isPermaLink="false">https://www.bgsm.it/?p=54537</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="ead-preview"><div class="ead-document" style="position: relative;padding-top: 90%;"><div class="ead-iframe-wrapper"><iframe src="//docs.google.com/viewer?url=https%3A%2F%2Fwww.bgsm.it%2Fwp-content%2Fuploads%2F2026%2F02%2FInterventi-edilizi-condominiali-Comunicazione-allAgenzia-delle-Entrate-per-le-spese-sostenute-nel-2025.pdf&amp;embedded=true&amp;hl=en" title="Embedded Document" class="ead-iframe" style="width: 100%;height: 100%;border: none;position: absolute;left: 0;top: 0;visibility: hidden;"></iframe></div>			<div class="ead-document-loading" style="width:100%;height:100%;position:absolute;left:0;top:0;z-index:10;">
				<div class="ead-loading-wrap">
					<div class="ead-loading-main">
						<div class="ead-loading">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/loading.svg" width="55" height="55" alt="Loader">
							<span>Loading...</span>
						</div>
					</div>
					<div class="ead-loading-foot">
						<div class="ead-loading-foot-title">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/EAD-logo.svg" alt="EAD Logo" width="36" height="23"/>
							<span>Taking too long?</span>
						</div>
						<p>
							<div class="ead-document-btn ead-reload-btn" role="button">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/reload.svg" alt="Reload" width="12" height="12"/> Reload document							</div>
							<span>|</span>
							<a href="https://www.bgsm.it/wp-content/uploads/2026/02/Interventi-edilizi-condominiali-Comunicazione-allAgenzia-delle-Entrate-per-le-spese-sostenute-nel-2025.pdf" class="ead-document-btn" target="_blank">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/open.svg" alt="Open" width="12" height="12"/> Open in new tab							</a>
					</div>
				</div>
			</div>
		</div><p class="embed_download"><a href="https://www.bgsm.it/wp-content/uploads/2026/02/Interventi-edilizi-condominiali-Comunicazione-allAgenzia-delle-Entrate-per-le-spese-sostenute-nel-2025.pdf" download>Scarica il PDF [680.24 KB] </a></p></div>
]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Regime forfetario per autonomi &#8211; Fruibilità dell’agevolazione contributiva</title>
		<link>https://www.bgsm.it/regime-forfetario-per-autonomi-fruibilita-dellagevolazione-contributiva-5/</link>
		
		<dc:creator><![CDATA[Bgsm &#38; Partners]]></dc:creator>
		<pubDate>Wed, 18 Feb 2026 08:29:35 +0000</pubDate>
				<category><![CDATA[Circolare adempimenti]]></category>
		<guid isPermaLink="false">https://www.bgsm.it/?p=54518</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="ead-preview"><div class="ead-document" style="position: relative;padding-top: 90%;"><div class="ead-iframe-wrapper"><iframe src="//docs.google.com/viewer?url=https%3A%2F%2Fwww.bgsm.it%2Fwp-content%2Fuploads%2F2026%2F02%2FRegime-forfetario-per-autonomi-Fruibilita-dellagevolazione-contributiva.pdf&amp;embedded=true&amp;hl=en" title="Embedded Document" class="ead-iframe" style="width: 100%;height: 100%;border: none;position: absolute;left: 0;top: 0;visibility: hidden;"></iframe></div>			<div class="ead-document-loading" style="width:100%;height:100%;position:absolute;left:0;top:0;z-index:10;">
				<div class="ead-loading-wrap">
					<div class="ead-loading-main">
						<div class="ead-loading">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/loading.svg" width="55" height="55" alt="Loader">
							<span>Loading...</span>
						</div>
					</div>
					<div class="ead-loading-foot">
						<div class="ead-loading-foot-title">
							<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/EAD-logo.svg" alt="EAD Logo" width="36" height="23"/>
							<span>Taking too long?</span>
						</div>
						<p>
							<div class="ead-document-btn ead-reload-btn" role="button">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/reload.svg" alt="Reload" width="12" height="12"/> Reload document							</div>
							<span>|</span>
							<a href="https://www.bgsm.it/wp-content/uploads/2026/02/Regime-forfetario-per-autonomi-Fruibilita-dellagevolazione-contributiva.pdf" class="ead-document-btn" target="_blank">
								<img loading="lazy" decoding="async" src="https://www.bgsm.it/wp-content/plugins/embed-any-document/images/open.svg" alt="Open" width="12" height="12"/> Open in new tab							</a>
					</div>
				</div>
			</div>
		</div><p class="embed_download"><a href="https://www.bgsm.it/wp-content/uploads/2026/02/Regime-forfetario-per-autonomi-Fruibilita-dellagevolazione-contributiva.pdf" download>Scarica il PDF [682.89 KB] </a></p></div>
]]></content:encoded>
					
		
		
			</item>
	</channel>
</rss>
