Normativa
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martedì 6 marzo 2018
Codice fiscale da parte dei soggetti diversi dalle persone fisiche non titolari di partita IVA - Che cos’è
I soggetti diversi dalle
persone fisiche non obbligati alla dichiarazione di inizio attività Iva (enti, associazioni, fondazioni, condomini,
parrocchie, ecc.), che non esercitano un’attività rilevante ai fini dell’Iva ma sono comunque
obbligati a indicare il codice fiscale, ne devono fare richiesta a un qualsiasi
ufficio dell’Agenzia.
Il codice fiscale dei soggetti
diversi dalle persone fisiche è formato da 11 caratteri numerici, di cui i
primi 7 individuano il contribuente attraverso un numero progressivo, i
successivi 3 sono il codice identificativo dell’ufficio, l’ultimo è un
carattere di controllo
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)
.
(I) Numero progressivo (II)
Codice ufficio (III) Carattere di controllo (calcolato sulla base dei primi
dieci)
Per richiedere il codice
fiscale, i soggetti diversi dalle persone fisiche devono utilizzare il AA5/6 (“domanda
di attribuzione codice fiscale, comunicazione variazione dati, avvenuta
fusione, concentrazione, trasformazione ed estinzione”).
fonte:
agenziaentrate.gov.it