- The Quadro VQ of the IVA 2025 form is for determining credit from non-spontaneous periodic IVA payments.
- Non-spontaneous payments are made after irregularities or tax bills.
- The Quadro VQ helps determine credit and regularize tax status.
- It includes payments made after irregularities or tax bills from the Revenue Agency.
- It also includes payments made after suspension due to exceptional events.
- The Quadro VQ indicates credit from these payments.
- It allows for deduction in the Quadro VL, limited to the amount actually paid.
- The Revenue Agency clarified that credit from non-spontaneous payments is realized when payments are made, even years later.
Source: commercialistatelematico.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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