Proprietà dei conti negli Enti del Terzo Settore e negli Enti Non Commerciali
All'interno della sezione relativa al piano dei conti è possibile accedere in visualizzazione alle proprietà dei singoli conti. La funzione può essere eseguita premendo l’apposito pulsante:
![](data:image/png;base64,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)
Il pulsante Proprietà conti ETS/ENC permette di accedere ad una finestra che mostra le possibilità con cui, al momento della registrazione in Prima Nota, un singolo sotto-conto può essere caratterizzato da attributi che ne influenzano il comportamento fiscale.
A questo fine, in questa vista, gli elementi del piano dei conti saranno raggruppati in macro aree separate, ognuna caratterizzata da una diversa combinazione di possibilità di attribuzione.
All’interno di ogni singola area sarà riportata la sezione dello schema ad albero secondo i canonici quattro livelli dal gruppo di appartenenza in poi:
- Gruppo 10
- Conto 100
- Sotto-conto di 1° livello 1000
- Sotto-conto di 2° livello 10000
Nel caso di Ente del Terzo Settore (ETS), il singolo sotto-conto può essere caratterizzato da non commercialità o commercialità oppure può essere o meno riferibile ad una specifica attività di interesse generale.
Gli attributi fissi presenti nella sezione del Piano dei conti determinano in quale macro area il conto andrà a collocarsi, con le conseguenze di seguito descritte. Per i conti standard GB questi attributi non sono modificabili, mentre lo sono per i conti creati dall'utente. Questi attributi sono così espressi graficamente:
Per questa tipologia di enti, le macro aree sono le seguenti:
- Conti non commerciali per natura → sempre non commerciali senza possibilità di selezionare la commercialità o un’attività di interesse generale.
- Conti non commerciali che in alternativa possono essere impiegati con commercialità → non commerciali di default, ma a cui può essere attribuita, in alternativa, la commercialità o un’attività di interesse generale valorizzando l’apposita casella.
- Conti commerciali che in alternativa possono essere impiegati in modo decommercializzato → commerciali di default che possono essere decommercializzati rimuovendo il check nella casella di commercialità, i conti di questa area non possono mai essere attribuiti ad attività di interesse generale.
- Conti non commerciali che richiedono l’indicazione dell’attività cui si riferiscono → non commerciali di default a cui deve essere necessariamente attribuita, in alternativa, la commercialità o un’attività di interesse generale valorizzando l’apposita casella.
- Conti commerciali → commerciali di default che non possono mai essere decommercializzati e che non possono mai essere attribuiti ad attività di interesse generale, le relative caselle non sono valorizzate né sono valorizzabili.
La collocazione in una macro area invece che in un'altra influisce sulle azioni possibili in prima nota, ossia sulla possibilità di selezione tramite check degli attributi del singolo conto in sede di registrazione:
![](data:image/png;base64,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)
Laddove presente, il check di non commercialità non può essere mai rimosso. In caso di compresenza di check di non commercialità e di commercialità, prevale il secondo. I check che non possono essere rimossi, così come quelli che non possono essere selezionati, appaiono ombreggiati.
Di seguito la schermata, in blu i sottoconti di 2° livello oggetto della trattazione:
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Struttura generale dei piani conti
Per una guida all'organizzazione generale dei conti, si veda Organizzazione dei conti negli Enti del Terzo Settore e negli Enti Non Commerciali.
Di seguito uno schema che sintetizza le possibili selezioni che l'operatore può eseguire al momento della registrazione in prima nota, in base alle proprietà del conto scelto. Lo schema è strutturato sulla base delle aree del Rendiconto di Gestione, della nomenclatura dei conti, degli attributi di partenza e delle possibilità che ha l’utente. Il riferimento è ai codici conto del relativo piano dei conti standard GB.
Conti
|
Attributi fissi
nel Piano dei Conti
|
Check proposti
in Prima Nota
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Azioni possibili
in Prima Nota
(alternativamente)
e conseguenza fiscale
|
Conti non commerciali per natura:
- 70010; 70300; 70310
- 72100; 62100
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![](data:image/png;base64,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)
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![](data:image/png;base64,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)
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- Nessuna
![](data:image/png;base64,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)
Operazione non commerciale
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Conti non commerciali che in alternativa possono essere impiegati con commercialità:
- Tutti i 70xxx tranne:
70010; 70300; 70310
- Tutti i 60xxx
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![](data:image/png;base64,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)
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![](data:image/png;base64,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)
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- Lasciare solo "Non comm"
![](data:image/png;base64,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)
Operazione non commerciale
- Aggiungere "Comm."
![](data:image/png;base64,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)
Operazione commerciale
- Aggiungere Attività di interesse generale
![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAHsAAAArCAIAAADXK2DfAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAA85JREFUaEPtmT1o20AUgM/t0NW7N9UQ8FQ8eDAkgYCSUEOhUIW0S0wJJF5Sd8jgyXjy0MXJ4nQJylJKXIgpuEkjCPmBJHgQHYInY7p4b8YOJb07ybb8o7+T/KI4d9gg5Ht/37177ySHVldXER+QBGRZvpvoEagAsTMh/F1ZWbm9vYVcZkhb1Wo1OAFiZ55ABs9tYQKcOHQacOKcODQBaHs8x++fuJINh8Pz5VafJ/jm4C1oT3221yrP4zi1kVV8Vm6lziTH67n1AeaAPo3fFE6g+MFr9Y821KkmIPKRxBNFtRLLxc2Wnu4COnp5TzeBoueNrWBXzpGqzqSO2iFbgxNslkzJSo2iepwR9HlCJiPqlwD+mNVxsVRJy9IIdHg3En9pcvQvSz33Ce2Qu7aC6maUROhMVThcS1FjRrVGWyMnWEBXanJ6s4vbMBHGH/POKZbUYkMaKujbOVTc0f2ly1Lr7MiEfl9MpVGj2d8HEFIMgoIo4vwy3kHmqhLFDZqBfWqNtkZOMCfeajZG/wjkj9VZRcjsFNFwQY9FO9uRej4M1yzaAUE8jVmVh1IvRGOm0hD+WJ8OhcwxrhwDTXQA8TBHs4CG14ZZlQfi6PlUorcx+xVB+GN7HsfbHTdRSdZdw3u7d47BLUhOpzpdx5oCFdzWKlBLUXDRYVblBTeWFTKbuCUYjoStcpn4BeSPLXHsCa7WvSDFEm2Y9KhCWmjJGXCihvQFKhevIVKYmFV5RE4Md33B7qyjBa1TsIbmyh/+ttYVLq+T+dtarwQZ5B1UFQatXMScACcOnR2cODRx0jmhbT5ue6HT09N4PO47BFVVn87+9V0tg8J/Z89mZ18wCI5D5OzsF68q4wBrpZMT58ShCUDbs6rjR0dH1u4sLi6aTXjodbxQKFnHns9nGdYK13Eb4pIkmemtVCqTTTyfz5vFXigUmImz1HHMmmF53Ypcry1Mr9XdSgV/vmviMLhR82Dv5uWrm6vr4CN06aE9cSNiINwItWvnaOnNu6Xfe1ttlxEFfbo9cRyBBrqL26K4+xRu+3IfzaUikdQM2q9PGHJHxGFxI9Ssn6CZJP6/P5qYQ+eXTZ/WMRhq7IkbM3r82U2o0JKSiJDLSHIJndQmKsvtieO4NdAwuBGqf8k2brLvp0ML+LNMrr9NUv90RBwQN0KHV9+T61/vfl7on92N5I+Lw2BUBD+8CNwzJz6G78V2yx9oUaGjvfVxufH24nOCLV62d4f388zJFqEm9dCf8r3EbiHL39aOCayVWqd1/B5cm1CTnDj0wpLOCW3zcdv7D+2OsrKTVo9+AAAAAElFTkSuQmCC)
Operazione non commerciale
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Conti commerciali che in alternativa possono essere impiegati in modo decommercializzato:
- Tutti i 71xxx
- Tutti i 61xxx
- Tutti i 72xxx (tranne 72100)
- Tutti i 62xxx (tranne 62100)
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![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAANwAAAAoCAIAAAAaOwPZAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAABtFJREFUeF7tHD1uMjtweXoHyBmIvjR0SBxhpUhUFHRfkSaKRBFRRCk4AEWUAqVAitJs8XUUVEhIewQkOhqixxm4Qd6M7fUf3sUO3m8XYhdo14zH9ng8Hs/PNvb7fRRKpRSI4+l7OmgWjGE3jR8iBiM/Vzrs8jpvAFM+PT3ZdPD6+moDFmBcKRCYUqPYP64UDPClUwBk4RUt8XQHve2mD6PVatTG91R63sE/CiS8xtPpEBoOU2yW/cnwlD5wXx0ISfnx8ZGH9P7+Hv4KktIX0TU8qqRMh1eL7n4SE25kp7b5+D6AfI8e2qPWjDaWigRY0hT8oj0iKRuNRmF/ZDfS/UwL2azsVX72O+oLxrb73ERJnwrKNgjI7X95kzVCdsaPnCO5qOwn0eZTrFHtqVckKSlHfn195UpK3MHbVrS54Yr6D1PJvayvIimN9xgjVQ8hNbD2vLcmF6gS7kaW9xBX+tDT+F+5GXAhsCCtOSYjiVhczqPee3fbflnuBnT2qP1E7atRZzzrzfkzpY1aCKV6rdEowfo7euhAJYgHXmGEEWjgWAIhkEFfH7aFDZMkK0C+vnlBvNgLgOFGOqjXjjxXcvqCb/5qrfpv6UA/gonIZESkz3mQfCSd3i1pAMu0inq+Bsjx/P747Rfnn/s/FKF+fFNe5BzJedTUPeHJ22bcvVvNl+R0aA7ex53OeL3fp4NYes4xd6xG2y7c/vf72V3yAod+OiQqEZT1eNNHZT2KdBg+EGDYfkSAoUxiY1sQ4QR5HwwqvBfAmVPvl8b22MglhhSYczzBybN3pho1B88wCaooiedrAyTvFMBaDC3swY79YGoAadAp7TiSyUncixJXus2IK0DXN0g1UJKymuZtr5MskCs1GMGTsCNk/cnYlogKQE5lBu0FcebUu43eG3TKdhbZXGRri5rsiIknCETfxLMGCa/SkUTBsNVkItd7G3dpiBSmlOVioYzE4eChwLY4nKGZrCxtoAHxz6GALikpLx7lSIABngQVjZUZP8HhcJQujPwZb4L0PM4vqCSN3ggQcvxdt0jNA1kaMWBs4NQ2bwg2g/w5rFHdTA3Htw1HwoCV05Of4Gbtx9IcIdQp1C11VV8jEuqvXPcapk5tq6N36NmCAsHNaEGkswVB8wRcBo9s7+9MD0xCZdy+qUkouBm/syQltLFzQ+T5I3i9CkCOD7RrKKXAqVEPfwdKyhJIHFA6UsCXG+JEO7l18yApHRf4DMGJyfex2+JGjJwgjOEQvbjKhQyO6GHKJJzcikApgR0ZXSgw+SXRG8xAqkZ+WF4DSqF1OL5LIasjUms3xOMNMTWgLZ1YcaMoXSTCTCE7L5rCiDlrSXYKaWi6Y0Jp7jgFn+DIlCCKbYrPbgMumQKMJx3cEGDtoFyZLjaSC+FAd6RiMC8gI88xUfXqBElZ9Qp8zw0RP443wJXAk8zBrU8DowggIIPYkdfjc3UzQjxlXql+3f7aCKq4frq5IRgpwHmwWQxNPMkdFkpAhjUFnfwd1lidAH9qPGUVzJe3MA5uiLctR4JcmUTPWvgVd14sb78TkCH7Ppz4yCtwiKc80MN4ipZXQl8Ysr9nEpJjKK3jKS0MGbr1li8QmDMkk4SwYRAvOQozMIFQgwX7j+WeGOtpE9kIIqwe1O0udTdlEfJFdhOjPeXCmKuW06kwntJ7QCSEVG6faYTIujd/IFuBWT3A0aZ2d5upZjxMTLGbmFDVcv0uclDVxVOiHcRrQGRxzorWHV9MLiplu4l9osxFMkXVk1LSISA+yDbClxkyVpD5QKfQYRkRlU4Igt7lxIvd9KV4OJndJM0SWQS4hqrSaXno3Np/aN8Xz16wb2IJqTAltKF8aRO9Rg0ZLAAFtLUsT4fGUyrZJFTbw7NVilfBgMi2SEaRMk5IMOVzHH0eYSltisU5K1p3vK0xkeVo+osldS8XrNR86wrjKb0HRJqyWwRbqN0tyR+5iSzFqC6X1+oxsxBPWYN1wGOE5nBiThJqIKKGvEfFmZ8aDMvZzFCKfzERWsNc9AWjyigT3IyVkZ53zHM4M39ggRlBzvwsMDVIyWdnaFUI8ZTVM6X4GAG9jpCvrzDBiaMjaevaV9eKYZgSL0lfgDdiLiMq/WSKBkl5MglPRiDxX4aL5M5nJSeboQCmIBrDBvPJMzoRQWDKEwnoobmUCUqvXyKrMxf7URhjNMbRVh5m4wFFYEoPRDwRxQTUPvqJDHZq29z9C2HO3KoQdMoTOcpr83P7Zp/XyQtkQVKWRFgHtCJOBPJhS0iHdRhKPUCDpKzHOoRRSBQIkjKwQ+0oEJiydksSBtRIkiRQIVCgVhT4H7ZlZdBdUMWuAAAAAElFTkSuQmCC)
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![](data:image/png;base64,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)
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- Lasciare "Comm."
![](data:image/png;base64,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)
Operazione commerciale
- Deselezionare "Comm."
![](data:image/png;base64,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)
Operazione non commerciale
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Conti non commerciali che richiedono l’indicazione dell’attività a cui si riferiscono:
- 73000; 73001; 73114; 73120; 73010; 73030; 73200; 73225; 73100; 73101; 73220; 73302; 73110; 73111; 73230; 73301; 73112; 73113; 73130; 73000; 73001; 73114; 73120; 73010; 73030; 73200; 73225; 73100; 73101; 73220; 73302; 73110; 73111; 73230; 73301; 73112; 73113; 73130
- 63200; 63510
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![](data:image/png;base64,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)
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![](data:image/png;base64,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)
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- Aggiungere "Comm."
![](data:image/png;base64,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)
Operazione commerciale
- Aggiungere Attività di interesse generale
![](data:image/png;base64,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)
Operazione non commerciale
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Conti commerciali (promiscui):
- Tutti i 73xxx tranne:
73000; 73001; 73114; 73120; 73010; 73030; 73200; 73225; 73100; 73101; 73220; 73302; 73110; 73111; 73230; 73301; 73112; 73113; 73130
- Tutti i 63xxx tranne:
63200; 63510
- Tutti i 74xxx
- Tutti i 64xxx
- Tutti i 67xxx
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![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAKgAAAAiCAIAAABEAgVdAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAJBJREFUeF7t0wEVACAMhFC1f9hF2DPHZw2A3Z2Z03kGnocc8TdQePQPCl941ACK3eILjxpAsVt84VEDKHaLLzxqAMVu8YVHDaDYLb7wqAEUu8UXHjWAYrf4wqMGUOwWX3jUAIrd4guPGkCxW3zhUQModosvPGoAxW7xhUcNoNgtvvCoARS7xRceNYBit3g0/ALUAQMUtyypWgAAAABJRU5ErkJggg==)
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![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAHsAAAArCAIAAADXK2DfAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAvNJREFUaEPtmL9u4kAQxpd7Ap7BFykSFXLBGziHRHWFaygo4uZEQ8ETuLgGpYHSPcXRIKG4oU5hUVEhnuF4grvZxYCxvTb5TDa53FiKFDn7zZ/fzs5sXOv3+4IfkwSCIPjzqZ8PlSAFU6Ofbre73+9NbrNJX/P5/OMkSMF8MZk8+yICTNx0GTBxJm6agGl/XOPvTzwc1Ov1h8nuIhJ6mX5lOtIb+9tNHijPwzMIb2y8yJymxl9GjynmBmN6e1dUQPav79HvwxPdbw0izyXe8qNZY2Trtl6dAvWc614dgjCum1LhSXeVqeOio9mMr/SCki0LB+7Gj549K15neZ4T/2ogHl0fd8azXuDmoKPTKONVxXG5LS+jn2Iq35YKo+GdzPA6U/X6oqOcJc0mfeUuKIAeLoLe8IQ7sdBMPPrJ6Ywjf+NmGvrTSPjTOF61LYvjiWzF751OT2y2l3NAiDAhtByH6iv5RuhNtfwfqgIvzCZ95S7QE99tN/l/NBRP0V3F8qa+yDb0xt3xOKrIs3B12aaEtAw2VaHVW3cNrdpEPMW3Q8t7ps6RGqIpxFmOuoSyewObqkBcfL1vnQ/mpSET8ZTex+m40xB1gzg0OtvnewyNoKDXOU6dYgpK+HToQLswpKYDm6qCm7SWN6SRkLgS7iYTGZeheEqJUyTUrc9JOmM1MNVVRY7Q8XXApRk5F5TOXgjZmGBTFZFLx6dYKJxH8e0wKdDUXhUPf619Fa6qi/lrbVWCgP6KrgJYZYmeABM3XR1M3DRxOTlN+/y//dVWq5Vt2zeHEEVRs9m8uVnA4Hq9fosEgUhIQli4q2DocBUTx9lhSiaOccNVRX18uVwWG26327oF/3ofr5J7ATTCUkLcdV2dfjabfW7icO7FxLmr4P0BUzJxjBuuYuI4O0zJxDFuuIqJ4+wwJRPHuOEqJo6zw5RMHOOGq/h/znx27/M/J76P6rMkf63NAuSvtVWKCtRyHwfBwTImDqMDhXJyglKWQQT+AlJgWgrD+sNAAAAAAElFTkSuQmCC)
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- Nessuna azione
![](data:image/png;base64,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)
Operazione promiscua
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I conti creati dall’utente erediteranno le caratteristiche del conto padre di riferimento. Nel caso in cui le caratteristiche dei conti utente vengano modificate agendo nei check presenti nel piano dei conti, esse ovviamente varieranno rispetto a quelle del conto padre, determinando una collocazione in macro aree differenti con differenti possibilità di selezione dei check in sede di prima nota.
Regime transitorio
Fino all’entrata in vigore del Titolo X del D.Lgs 117/2017 (a decorrere dal periodo di imposta successivo all'autorizzazione della Commissione europea):
- l’indicazione dell’Attività di interesse generale a cui si riferisce l’operazione risulterà essere fiscalmente non significativa; tuttavia, il software la fa inserire in un’ottica di uniformità e di compatibilità con il periodo in cui questo dettaglio sarà obbligatorio per legge;
- il regime fiscale degli ETS corrisponderà al regime fiscale degli ENC; quindi, le valutazioni di natura fiscale dovranno essere fatte alla luce del "vecchio" Titolo II Capo III del TUIR.
Nel caso di Ente Non Commerciale (ENC) non in regime ai sensi della L.398/91, il singolo sotto-conto può essere caratterizzato da non commercialità o commercialità.
Gli attributi presenti nella sezione del Piano dei conti determinano in quale macro area il conto andrà a collocarsi, con le conseguenze di seguito descritte. Per i conti standard GB questi attributi non sono modificabili, mentre lo sono per i conti creati dall'utente. Questi attributi sono così espressi graficamente: ![](data:image/png;base64,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)
Per questa tipologia di enti, le macro aree sono le seguenti:
- Conti non commerciali per natura → sempre non commerciali senza possibilità di selezionare la commercialità.
- Conti non commerciali che in alternativa possono essere impiegati con commercialità → non commerciali di default, ma a cui può essere attribuita la commercialità.
- Conti commerciali che in alternativa possono essere impiegati in modo decommercializzato → commerciali di default che possono essere decommercializzati rimuovendo il check nella casella di commercialità.
- Conti commerciali → commerciali di default che non possono mai essere decommercializzati.
La collocazione in una macro area invece che in un'altra influisce sulle azioni possibili in prima nota, ossia sulla possibilità di selezione tramite check degli attributi del singolo conto in sede di registrazione:
![](data:image/png;base64,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)
Laddove presente, il check di non commercialità non può essere mai rimosso. In caso di compresenza di check di non commercialità e di commercialità, prevale il secondo. I check che non possono essere rimossi, così come quelli che non possono essere selezionati, appaiono ombreggiati.
Come per gli enti del terzo settore, anche per gli enti non commerciali lo schema operativo è strutturato sulla base delle aree di appartenenza dei conti economici, della nomenclatura dei conti, degli attributi di partenza e delle possibilità che ha l’utente. Di seguito lo schema per gli enti non commerciali diversi da quelli che adottano il regime ai sensi della L. 398/91:
Conto
|
Attributi fissi
nel Piano dei Conti
|
Check proposti
in Prima Nota
|
Azioni possibili
in Prima Nota
(alternativamente)
e conseguenza fiscale
|
Conti non commerciali che in alternativa possono essere impiegati con commercialità:
- Tutti i 70xxx
- Tutti i 60xxx
- 73000; 73001; 73114; 73120; 73010; 73030; 73200; 73225; 73100; 73101; 73220; 73302; 73110; 73111; 73230; 73301; 73112; 73113; 73130
- 63200; 63510
|
![](data:image/png;base64,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)
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![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAHkAAAArCAIAAADT3rDiAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAwpJREFUaEPtmL1u4kAQx5d7Aj+DDykS1ckFbSrnkKhSuIaCIm5ONBRUlisXaaw0ULp3ERokFDekTWFdRYX8DMcT3I3XNvhrDdmLBydeS5EiszPzn9/Ozu66M5lMiHhwCDiO8/eLPo1KDcR04G80Gh0OB5ypxYyyWq2akxqI+YaZfMtjCdZ4BSBYC9Z4BPAiibq+GmtvKknS3SLICICX+Vd4Aj8+UrC4gySjZ+p9vH+mx7K6fps/5GgjCqo5FNSN8nzv/4ke/2aPCLvIum/5bm+usGacVj59TrVOC9+Ly+Ws4dHuIlfJoMRtIVZ+QNVkeVNtZ/kvuhwPknVdjf9FEFPar1XbHTtaCTRYfqFYWhPZCXmbP5Jl+PasoT/rhuld5kqS1kMaLO02Hat0AAu3t3bGsyPo1CgcMYy9UbV9a6cVGvfTnFjLWCydkHWyBPvxe3U4Jrt9tt8T4qUMZVWFskq/IWxXfesXLbyM23Ss0gEM1sF+V/4LkhjmOUTWlxYpNu5eN1l/VHYRK6umcoYwjNsVb0uXuz2mKYaYijOfrL9An8htkzm4RYKsbIqzwu2KlzX5ftM/rcSsFwwx1edrWNywTWpOrAtW8umMAvuMMx4mW0t1/tTwKeo3gedBi+F2xQ0aDGV9Bn0/ddALFotQFJKYc3eZsJWe0lNtuiXSY0i4SdqXoYZsaP+ndsqahG2I29X/wA6jHoWAlgfyM9oOePN6lxjxTfVduPgHi2+q/Ow4LM/1EA6XwoRBQLDGKw3BGo91uDfiRWt3pM52u1UU5UtC8H3/9vZHQ1J7ff0tegjeXAjWgjUeAbxI9fbrzWZTncpgMKgvV75+bZp2tSTDmHJohn5dO2tN01jKXNdtJmvDMFiaTdPkZn2dfg2UOUrjs5tcgXU7QUOhYLBOw20taCTWECZCfARd0cQ/e6Oo0I9R11H4loNGqut0FbezoqNqQ6rrCHGbQeOxFqCBQO13GXFvjAjUfm+87qGC745ek2bxTbUmsOVukfZG1JyaGkywxpuZcG/Ei9buSP8AI9ZaENv8Fc8AAAAASUVORK5CYII=)
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- Lasciare solo "Non comm"
![](data:image/png;base64,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)
Operazione non commerciale
- Aggiungere "Comm."
![](data:image/png;base64,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)
Operazione commerciale
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Conti commerciali che in alternativa possono essere impiegati in modo decommercializzato:
- Tutti i 71xxx
- Tutti i 61xxx
- Tutti i 72xxx tranne 72100
- Tutti i 62xxx tranne 62100
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![](data:image/png;base64,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)
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![](data:image/png;base64,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)
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- Lasciare "Comm."
![](data:image/png;base64,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)
Operazione commerciale
- Deselezionare "Comm."
![](data:image/png;base64,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)
Operazione non commerciale
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Conti non commerciali per natura:
- 72100
- 62100
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![](data:image/png;base64,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)
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![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAHkAAAArCAIAAADT3rDiAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAvhJREFUaEPtmL1u4kAQx5d7Aj+DDykSpQvewDkkqitcQ0ERNycaCp7AxTUoDZTuXRwNEoob6hQuqZCf4XiCu9ldG/y1hqyzgxWvpUiRszPzn9+OZ3bTm81mRD84BHzf//dFn1alBmJ68DOZTM7nM87WYkbZbrftSQ3EfMNMvuOxNGu8AtCsNWs8AniRdF0/jHU4NwzjeR3nBMDL4is8gZ8fKV4/Q5L8mYef71/osaqu35cvBdqIghSHgrqx/vyM/vInejohwi6zHnpRMFhaoh1nlc+ea62zwg+TcrlpeLG7y1W6KHVbilVcULdZ4dw5etGbayaLTNe1k18RxFT2a3sVTH2nAhp8flQsq4n8hrwvf5MNfXvTMFr0aXr3uTKM3ZgFy7rNxqpcIMId7vzp4gI6swpHjGA22qvIOzqlxv26JN4mEcs2ZJd+gsPkvT2ekuMp3+8JCTOGpm1DWWXfELGrofeLFV7ObTZW5QIB6/h0rP4LkhjhOcR0Nx4pN+5BP/3+mOwyVlFNFQxhmbQr2ZZu9gdCUwwxNWc+032DPlEYkwW4ZYKibMq7Iu1KljX5/jS8fol5Lxhi6s/X8HHDmHT8RBd8ydczCswZfzpOR0t9/szwlfebOAyhxUi7kgYNhqa7gL6fOejF6zUVhSTm1l2GttJrevaKjUR2DKFDcnUfasiG9X9mZ+0IbUPSrprAplEvQkDLC/nBx4FsXh8So/+n+iFc8ov1/1Tl2UlY3uohEi61iYCAZo1XGpo1Hms6G/GidTtS73A4WJb1JSFEUdSe1ECM7iF4ZaZZa9Z4BPAiqe3X+/2+PpXRaKQuV7l+rUgziFHO2nEcEc0gCNrJWoXmh81GoKyunFvr+QGzsZugoQIwWGfhdhY0EmsIwxFfQNc0xNZ2gObCMOqaq+w4aKS6zlZxNyuaVxtSXXPEXQaNx1qDBgLK7zL63sgJKL83Np/dTTzI3dGbRKyxfdi9UVE+LXeLNBtbTgFHnmaNw5lGobMRL1q3I/0HD95aEI1jdaMAAAAASUVORK5CYII=)
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- Nessuna azione
![](data:image/png;base64,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)
Operazione non commerciale
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Conti commerciali (promiscui):
- Tutti i 73xxx tranne: 73000; 73001; 73114; 73120; 73010; 73030; 73200; 73225; 73100; 73101; 73220; 73302; 73110; 73111; 73230; 73301; 73112; 73113; 73130
- Tutti i 63xxx tranne:
63200; 63510
- Tutti i 74xxx
- Tutti i 64xxx
- Tutti i 67xxx |
![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAKgAAAAiCAIAAABEAgVdAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAJBJREFUeF7t0wEVACAMhFC1f9hF2DPHZw2A3Z2Z03kGnocc8TdQePQPCl941ACK3eILjxpAsVt84VEDKHaLLzxqAMVu8YVHDaDYLb7wqAEUu8UXHjWAYrf4wqMGUOwWX3jUAIrd4guPGkCxW3zhUQModosvPGoAxW7xhUcNoNgtvvCoARS7xRceNYBit3g0/ALUAQMUtyypWgAAAABJRU5ErkJggg==)
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![](data:image/png;base64,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)
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- Nessuna azione
![](data:image/png;base64,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)
Operazione promiscua
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I conti creati dall’utente erediteranno le caratteristiche del conto padre di riferimento. Nel caso in cui le caratteristiche dei conti utente vengano modificate agendo nei check presenti nel piano dei conti, esse ovviamente varieranno rispetto a quelle del conto padre, determinando una collocazione in macro aree differenti con differenti possibilità di selezione dei check in sede di prima nota.
Nel caso di Ente Non Commerciale (ENC) in regime ai sensi della L.398/91, solo i sotto-conti relativi ai ricavi possono essere caratterizzati da non commercialità o commercialità. Per quanto riguarda i costi, proprio in virtù di questo regime fiscale, avranno attributi di default non modificabili.
Gli attributi presenti nella sezione del Piano dei conti determinano in quale macro area il conto andrà a collocarsi, con le conseguenze di seguito descritte. Per i conti standard GB questi attributi non sono modificabili, mentre lo sono per i conti creati dall'utente. Questi attributi sono così espressi graficamente: ![](data:image/png;base64,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)
Per questa tipologia di enti, le macro aree sono le seguenti:
- Conti non commerciali per natura → sempre non commerciali senza possibilità di selezionare la commercialità (solo costi).
- Conti non commerciali che in alternativa possono essere impiegati con commercialità → non commerciali di default, ma a cui può essere attribuita la commercialità.
- Conti commerciali che in alternativa possono essere impiegati in modo decommercializzato → commerciali di default che possono essere decommercializzati rimuovendo il check nella casella di commercialità.
- Conti commerciali → commerciali di default che non possono mai essere decommercializzati.
La collocazione in una macro area invece che in un'altra influisce sulle azioni possibili in prima nota, ossia sulla possibilità di selezione tramite check degli attributi del singolo conto in sede di registrazione:
![](data:image/png;base64,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)
Laddove presente, il check di non commercialità non può essere mai rimosso. In caso di compresenza di check di non commercialità e di commercialità, prevale il secondo. I check che non possono essere rimossi, così come quelli che non possono essere selezionati, appaiono ombreggiati.
Di seguito lo schema degli attributi selezionabili in prima nota in base al conto scelto:
Conto
(costi non rilevanti ai fini del reddito, solo alcuni rilevanti ai fini IRAP) |
Attributi fissi
nel Piano dei Conti
|
Check proposti
in Prima Nota
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Azioni possibili
in Prima Nota
(alternativamente)
e conseguenza fiscale
|
Conti non commerciali che in alternativa possono essere impiegati con commercialità:
- Tutti i 70xxx
- 60138; 60174; 60229; 60300; 60301; 60302; 60303; 60304; 60305; 603002; 603003; 601791; 601792; 603012; 603013
- 72100; 72101
|
![](data:image/png;base64,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)
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![](data:image/png;base64,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)
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- Lasciare solo "Non comm"
![](data:image/png;base64,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)
Operazione non commerciale
- Aggiungere "Comm."
![](data:image/png;base64,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)
Operazione commerciale
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Conti non commerciali per natura:
- Tutti i 60xxx
tranne:
60138; 60174; 60229; 60300; 60301; 60302; 60303; 60304; 60305; 603002; 603003; 601791; 601792; 603012; 603013
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![](data:image/png;base64,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)
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![](data:image/png;base64,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)
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- Nessuna azione
![](data:image/png;base64,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)
Operazione non commerciale
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Conti commerciali che in alternativa possono essere impiegati in modo decommercializzato:
- Tutti i 71xxx
- 61174; 61229; 61300; 61301; 61302; 61303; 61304; 61305; 611791; 611792; 613002; 613003
- Tutti i 72xxx tranne 72100 e 72101
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![](data:image/png;base64,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)
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![](data:image/png;base64,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)
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- Lasciare "Comm."
![](data:image/png;base64,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)
Operazione commerciale
- Deselezionare "Comm."
![](data:image/png;base64,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)
Operazione non commerciale
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Conti non commerciali per natura:
- Tutti i 61XXX tranne:
61174; 61229; 61300; 61301; 61302; 61303; 61304; 61305; 611791; 611792; 613002; 613003
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![](data:image/png;base64,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)
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![](data:image/png;base64,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)
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- Nessuna azione
![](data:image/png;base64,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)
Operazione non commerciale
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Conti non commerciali per natura:
- Tutti i 62xxx
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![](data:image/png;base64,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)
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![](data:image/png;base64,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)
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- Nessuna azione
![](data:image/png;base64,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)
Operazione non commerciale
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Conti non commerciali che in alternativa possono essere impiegati con commercialità:
- 73000; 73001; 73114; 73120; 73010; 73030; 73200; 73225; 73100; 73101; 73220; 73302; 73110; 73111; 73230; 73301; 73112; 73113; 73130
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![](data:image/png;base64,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)
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![](data:image/png;base64,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)
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- Lasciare solo "Non comm"
![](data:image/png;base64,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)
Operazione non commerciale
- Aggiungere "Comm."
![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAHkAAAArCAIAAADT3rDiAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAz5JREFUaEPtmr1u4kAQx+17Ap7BhxSJ6uSCNpVzSFRXuIaCIm5ONBRUiMrFNSgNlO4pjgYJxQ1pU1hXUSGe4XiCu/GuMeuPtcnaHnBYS5EiZ2fmP7+dnd21og4GA0U+OAQcx/n3SZ+bSg3EqPDT6/WOxyPO1GJGWa1Wt5MaiPmCmfydx5Ks8QpAspas8QjgRZJ1fTXW7rDRaDzNDxEB8DL+Ck9g+ZEO8ydIkj5Dt3z/XI9pdf0+fo7RRhRUcSioG/33D+8vfbyHPSLsJOu27S1bY50346TyyXOudVL4blAuuYah3UWuToNObhOx4gOyJssdmjvbe7W0YJBmWUbwK4KY1H5tzJZ9x0yBBsvPF0tqIjoh7+NfysJ/m2vojZp+epe5ajTWXRKMdcvGSh3Aw+2unf4oBM2MwhHD2RuNmWfvzETjfhkr9iIQSyZkfVqC7eC90e0ru3203yuKyxhqhgFlxb5R+K7a9k9SeBG3bKzUARzWh/0u/S9IYrjnEM1a2Eqycbeap/VHZCex8moqZgjDhF2JtnSt2eKaYojJOPNp1iv0idg2GYObJMjLJjkrwq5EWStfH9rnlRj1giEm+3wNixu2SdMJdMFKPp9RYJ9x+t3T1pKdPzF8of3m4LrQYoRdCYMGQ80aQd9nDnqH+dwXhSQm7y7jt9JzesaMbInkGOJvkrPLUEM2pP8TO32t+G1I2FUR2H7UUAhoeVa+0+1ANK8PiZHfVD+ES3yw/KYqzk7AMq+HCLiUJhwCkjVeaUjWeKz9vREv2n1HUrfbra7rnxKC53mPj99uJLW3tz+yh+DNhWQtWeMRwItUbb/ebDbZqXQ6nepyFevX0+ksW9JkMhTQDP26ctamafKULZfL22Q9mUx4mqfTqTDr6/RroCxQGtc1UVW1oIArsL5P0DBPGKxZuHUBzVZx8YqmCwKDNYShiEPQGU284Dot0ZwiDkHDP04XdI7EunagKdYSQSPVNVvFtaho4MJWcfGKRu0hFHFdQFM0FHFZoJHqmkqvF2gWd8E2HZpXfpfJFnqbd5lszcJ3mWpZl1URYn7E7uhisXKt5DfVXERlDsA785Wpup6+JGu8efP7NV60+470HzmJbxD88sxdAAAAAElFTkSuQmCC)
Operazione commerciale
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Conti commerciali (promiscui):
- Tutti i 73xxx tranne:
73000; 73001; 73114; 73120; 73010; 73030; 73200; 73225; 73100; 73101; 73220; 73302; 73110; 73111; 73230; 73301; 73112; 73113; 73130
- Tutti i 63xxx
- Tutti i 74xxx
- Tutti i 64xxx
- Tutti i 67xxx
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![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAKgAAAAiCAIAAABEAgVdAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAJBJREFUeF7t0wEVACAMhFC1f9hF2DPHZw2A3Z2Z03kGnocc8TdQePQPCl941ACK3eILjxpAsVt84VEDKHaLLzxqAMVu8YVHDaDYLb7wqAEUu8UXHjWAYrf4wqMGUOwWX3jUAIrd4guPGkCxW3zhUQModosvPGoAxW7xhUcNoNgtvvCoARS7xRceNYBit3g0/ALUAQMUtyypWgAAAABJRU5ErkJggg==)
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![](data:image/png;base64,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)
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- Nessuna azione
![](data:image/png;base64,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)
Operazione promiscua
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I conti creati dall’utente erediteranno le caratteristiche del conto padre di riferimento. Nel caso in cui le caratteristiche dei conti utente vengano modificate agendo nei check presenti nel piano dei conti, esse ovviamente varieranno rispetto a quelle del conto padre, determinando una collocazione in macro aree differenti con differenti possibilità di selezione dei check in sede di prima nota.
Conseguenze fiscali
L'apposizione dei check così come illustrato nei passi precedenti, avrà conseguenze fiscali in sede di redazione dei dichiarativi.