Calcolo Ravvedimento Operoso
Sanzione applicata (1.50%)
€15,00
Interessi legali
€1,10
Totale da versare
€1016,10
Schema indicativo su sanzione base 30%; verificare le aliquote sanzionatorie vigenti. Non sostituisce il commercialista.
Domande Frequenti
Tutto quello che devi sapere sul ravvedimento operoso
Cos'è il ravvedimento operoso?
È lo strumento che permette al contribuente di regolarizzare spontaneamente omessi o insufficienti versamenti di imposte pagando la sanzione in misura ridotta più gli interessi legali. Prima interviene, minore è la sanzione: si va dallo 0,1% al giorno del ravvedimento sprint fino al 5% per i ritardi oltre i due anni.
Come si calcolano le sanzioni ridotte?
La sanzione base è ridotta in funzione del ritardo: entro 14 giorni 0,1% per ogni giorno (sprint), da 15 a 30 giorni 1,5%, da 31 a 90 giorni 1,67%, da 91 giorni a 1 anno 3,75%, entro 2 anni 4,29% e oltre 2 anni 5%. La percentuale si applica all'imposta non versata.
Come si calcolano gli interessi legali?
Gli interessi legali si calcolano al tasso annuo fissato dal Ministero (che varia ogni anno) sull'imposta non versata, in proporzione ai giorni di ritardo: imposta × tasso × giorni / 365. Vanno versati in aggiunta alla sanzione ridotta al momento del ravvedimento.
What is the ravvedimento operoso?
It is the tool that allows taxpayers to voluntarily correct omitted or insufficient tax payments by paying a reduced penalty plus legal interest. The sooner you act, the lower the penalty: from 0.1% per day for the sprint ravvedimento up to 5% for delays over two years.
How are the reduced penalties calculated?
The base penalty is reduced according to the delay: within 14 days 0.1% per day (sprint), from 15 to 30 days 1.5%, from 31 to 90 days 1.67%, from 91 days to 1 year 3.75%, within 2 years 4.29% and over 2 years 5%. The percentage applies to the unpaid tax.
How is the legal interest calculated?
Legal interest is calculated at the annual rate set by the Ministry (which changes every year) on the unpaid tax, in proportion to the days of delay: tax × rate × days / 365. It must be paid in addition to the reduced penalty at the time of the ravvedimento.
Does my data stay private?
Yes, and not because we promise it: this tool runs entirely inside your browser. What you type or upload never leaves your device, so it never reaches a server of ours and there is nothing we could keep, read or lose. You can check it yourself: open the page, disconnect from the internet, and the tool keeps working.
Do you store what I enter?
No. There is no database behind this tool: we do not store your files, your text or your results. When you close the tab nothing is left — not here with us, because it never arrived, and not anywhere else.
Do you profile me? Are you GDPR compliant?
We do not profile you: there is no account to create, we never ask for your email to use a tool, and we keep no profile of what you do. We are an Italian company and we work under the GDPR and the other European rules, with the privacy notice and the consent request in plain sight. One thing we say in full rather than hiding it behind a slogan: the ads on the page are Google's, and Google may use cookies to personalise them. You decide from the consent banner: if you say no the ads stay, but they are not personalised, and the tool works exactly the same.
If it is free, how do you make money?
From the ads on the page, and that is all. We do not sell your data, there is no hidden paid plan, there is no limit that eventually asks for your card, and you do not have to sign up. The ads pay for the servers and for the time we spend writing the tools: that is how we can keep them open to everyone.