{"id":700,"date":"2017-01-19T13:00:18","date_gmt":"2017-01-19T12:00:18","guid":{"rendered":"https:\/\/www.desivero.com\/modod\/?p=700"},"modified":"2023-12-05T17:49:34","modified_gmt":"2023-12-05T16:49:34","slug":"contabilizzazione-dopo-il-1-gennaio-cosa-succede","status":"publish","type":"post","link":"https:\/\/www.desivero.com\/modod\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\/","title":{"rendered":"Contabilizzazione: dopo il 1\u00b0gennaio cosa succede?"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;][vc_column_text]\n<h2>Abiti in un condominio con impianto centralizzato di riscaldamento, raffrescamento e produzione di acqua calda sanitaria?<\/h2>\n<h3>Se <em>s\u00ec <\/em>allora dovresti aver gi\u00e0 installato dispositivi di <a href=\"https:\/\/www.desivero.com\/shop\/riscaldamento\/termoregolazione-e-contabilizzazione\" target=\"_blank\" rel=\"noopener\">contabilizzazione e termoregolazione del calore<\/a> (diretta o indiretta) e deliberato il relativo sistema di riparto della spesa secondo la norma UNI 10200, una norma tecnica elaborata dalla Commissione Tecnica 271 del Comitato Termotecnico Italiano.<\/h3>\n<div class=\"divider-wrap\"><div style=\"margin-top: 12px; width: 20%px; height: 1px; margin-bottom: 12px;\" data-width=\"20%\" data-animate=\"\" data-animation-delay=\"\" data-color=\"default\" class=\"divider-small-border\"><\/div><\/div>\n<p><em>Non lo hai ancora fatto? <\/em>Lo sapevi che la scadenza era entro il 31 dicembre 2016 e che le sanzioni amministrative pecuniarie variano da 500 a 2500 euro per ciascuna unit\u00e0 immobiliare? Questo tranne il caso in cui esista una relazione tecnica di un progettista o di un tecnico abilitato in cui risulta che l&#8217;installazione del contatore individuale non \u00e8 tecnicamente possibile o non \u00e8 efficiente in termini di costi o non \u00e8 proporzionata rispetto ai risparmi energetici potenziali.<\/p>\n<p>Per il condominio che non rientra in questa casistica e che non ha adottato anche un sistema di riparto per la mancata installazione di sistemi di contabilizzazione diretta o indiretta, la sanzione&nbsp;\u00e8 da 500 a 2500 euro.<\/p>\n<p><strong>Hai fino il 30 giugno 2017 per metterti in regola<\/strong>, \u00e8 la proroga che il Decreto \u201cMilleproroghe\u201d (DL 244 del 30 dicembre 2016), ha sancito a fine 2016.<br \/>\nRicorda inoltre che la regione Lombardia ha sancito un tetto di sanzione pi\u00f9 alto, che arriva a 3000 euro.[\/vc_column_text]<div class=\"divider-wrap\"><div style=\"margin-top: 12px; width: 20%px; height: 1px; margin-bottom: 12px;\" data-width=\"20%\" data-animate=\"\" data-animation-delay=\"\" data-color=\"default\" class=\"divider-small-border\"><\/div><\/div>[vc_column_text]\n<h2>Ecco qualche domanda di approfondimento:<\/h2>\n<h2><\/h2>\n<h2>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; el_class=&#8221;col-img&#8221; width=&#8221;1\/3&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;]<div class=\"img-with-aniamtion-wrap \" data-max-width=\"100%\"><div class=\"inner\"><img decoding=\"async\" data-shadow=\"none\" data-shadow-direction=\"middle\" class=\"img-with-animation \" data-delay=\"0\" height=\"100%\" width=\"100%\" data-animation=\"fade-in\" src=\"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2017\/01\/138x177-1.png\" alt=\"\" \/><\/div><\/div>[\/vc_column][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_position=&#8221;right&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; el_class=&#8221;col-tab&#8221; width=&#8221;2\/3&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;]<div class=\"iwithtext\"><div class=\"iwt-icon\">  <\/div><div class=\"iwt-text\"> Chi \u00e8 soggetto all&#8217;obbligo di installazione? <\/div><div class=\"clear\"><\/div><\/div>[\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;][vc_column_text]Sono soggetti all\u2019obbligo di installazione i condomini e gli edifici polifunzionali. Per ciascuna unit\u00e0 immobiliare all\u2019interno di questi edifici \u00e8 d\u2019obbligo l\u2019installazione di contatori individuali per misurare il consumo di energia termica per i servizi centralizzati di riscaldamento, raffrescamento e acqua calda sanitaria.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; el_class=&#8221;col-img&#8221; width=&#8221;1\/3&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;]<div class=\"img-with-aniamtion-wrap \" data-max-width=\"100%\"><div class=\"inner\"><img decoding=\"async\" data-shadow=\"none\" data-shadow-direction=\"middle\" class=\"img-with-animation \" data-delay=\"0\" height=\"100%\" width=\"100%\" data-animation=\"fade-in\" src=\"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2017\/01\/138x177_2.png\" alt=\"\" \/><\/div><\/div>[\/vc_column][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_position=&#8221;left&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; el_class=&#8221;col-tab&#8221; width=&#8221;2\/3&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;]<div class=\"iwithtext\"><div class=\"iwt-icon\">  <\/div><div class=\"iwt-text\"> Perch\u00e9 sia nella legislazione sia nella normativa tecnica si parla sempre di contabilizzazione e termoregolazioni e non di solo una o l\u2019altra? <\/div><div class=\"clear\"><\/div><\/div>[\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;][vc_column_text]I due termini si trovano sempre accoppiati in quanto la prima ha lo scopo di \u201ccontabilizzare ovvero contare\u201d l\u2019energia erogata per un determinato servizio, mentre la seconda consente di gestire l\u2019erogazione del servizio sulla base delle esigenze richieste dall\u2019utente finale, riconducendo tale concetto a una spesa: \u201c<em>pago quanto consumo<\/em>\u201d.[\/vc_column_text]<div class=\"divider-wrap\"><div style=\"margin-top: 12px; width: 20%px; height: 1px; margin-bottom: 12px;\" data-width=\"20%\" data-animate=\"\" data-animation-delay=\"\" data-color=\"default\" class=\"divider-small-border\"><\/div><\/div>[\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;][vc_column_text]<\/h2>\n<h2>E&#8217; possibile andare in deroga dall&#8217;obbligo di:<\/h2>\n<h2><\/h2>\n<p><strong>Installazione di contabilizzazione diretta se&#8230;<\/strong><br \/>\nviene dimostrata l\u2019infattibilit\u00e0 tecnica o l\u2019inefficienza in termini di costi e proposizione rispetto ai risparmi energetici potenziali. Tale infattibilit\u00e0 deve essere dimostrata attraverso un\u2019apposita relazione tecnica del progettista o del tecnico abilitato. A questo punto per\u00f2 si ricade nell\u2019obbligo di installazione dei ripartitori di sistemi di termoregolazione e contabilizzazione del calore individuali per misurare il consumo di calore in corrispondenza a ciascun radiatore posto all&#8217;interno delle unit\u00e0 immobiliari dei condomini o degli edifici polifunzionali. Anche in questo caso \u00e8 possibile per\u00f2 derogare all\u2019obbligo se viene dimostrata, attraverso una relazione di un tecnico abilitato, l\u2019inefficienza in termini di costi della contabilizzazione indiretta.<br \/>\n<strong><br \/>\nRipartizione della spesa secondo la UNI 10200, nei casi in cui:<\/strong><br \/>\n&#8211; Non sia applicabile la UNI 10200:2015;<br \/>\n&#8211; Tramite apposita relazione tecnica asseverata, qualora siano verificate differenze di fabbisogno termico per metro quadro tra le unit\u00e0 immobiliari costituenti il condominio o l\u2019edificio polifunzionale superiori al 50 %. In questo caso \u00e8 possibile suddividere l\u2019importo complessivo tra gli utenti finali attribuendo una quota di almeno il 70 % agli effettivi prelievi volontari di energia termica. In tal caso gli importi rimanenti possono essere ripartiti, a titolo esemplificativo e non esaustivo, secondo i millesimi, i metri quadri o i metri cubi utili, oppure secondo le potenze installate.<br \/>\n&#8211; Fatta salva la possibilit\u00e0, per la prima stagione termica successiva all\u2019installazione dei dispositivi di contabilizzazione, che la suddivisione si determini in base ai soli millesimi di propriet\u00e0.<\/p>\n<p>&nbsp;<\/p>\n[\/vc_column_text][vc_column_text]\n<h2>Cosa devi fare per metterti in regola in 7 punti:<\/h2>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;full_width_content&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_position=&#8221;left&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; el_class=&#8221;col-tab&#8221; width=&#8221;2\/3&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;]<div class=\"iwithtext\"><div class=\"iwt-icon\"> <img decoding=\"async\" src=\"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2016\/09\/1.png\" alt=\"\" \/> <\/div><div class=\"iwt-text\"> Effettuare la diagnosi energetica dell&#8217;edificio <\/div><div class=\"clear\"><\/div><\/div>[vc_column_text](Calcolo del profilo di consumo energetico ed elaborazione delle Opportunit\u00e0 di Risparmio Energetico).[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_position=&#8221;left&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; el_class=&#8221;col-tab&#8221; width=&#8221;2\/3&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;]<div class=\"iwithtext\"><div class=\"iwt-icon\"> <img decoding=\"async\" src=\"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2016\/09\/2.png\" alt=\"\" \/> <\/div><div class=\"iwt-text\"> Provvedere all&#8217;installazione di dispositivi di contabilizzazione diretta o indiretta (ripartitori). <\/div><div class=\"clear\"><\/div><\/div>[\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_position=&#8221;left&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; el_class=&#8221;col-tab&#8221; width=&#8221;2\/3&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;]<div class=\"iwithtext\"><div class=\"iwt-icon\"> <img decoding=\"async\" src=\"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2016\/09\/3.png\" alt=\"\" \/> <\/div><div class=\"iwt-text\"> Sviluppare un progetto (come previsto dalla legge 10\/1991) da parte di un professionista abilitato. <\/div><div class=\"clear\"><\/div><\/div>[\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_position=&#8221;left&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; el_class=&#8221;col-tab&#8221; width=&#8221;2\/3&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;]<div class=\"iwithtext\"><div class=\"iwt-icon\"> <img decoding=\"async\" src=\"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2016\/09\/4.png\" alt=\"\" \/> <\/div><div class=\"iwt-text\"> Affidare l\u2019installazione ad un professionista abilitato. <\/div><div class=\"clear\"><\/div><\/div>[\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_position=&#8221;left&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; el_class=&#8221;col-tab&#8221; width=&#8221;2\/3&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;]<div class=\"iwithtext\"><div class=\"iwt-icon\"> <img decoding=\"async\" src=\"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2016\/09\/5.png\" alt=\"\" \/> <\/div><div class=\"iwt-text\"> Affidare il collaudo ad un professionista abilitato. <\/div><div class=\"clear\"><\/div><\/div>[\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_position=&#8221;left&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; el_class=&#8221;col-tab&#8221; width=&#8221;2\/3&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;]<div class=\"iwithtext\"><div class=\"iwt-icon\"> <img decoding=\"async\" src=\"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2016\/09\/6.png\" alt=\"\" \/> <\/div><div class=\"iwt-text\"> Sviluppare e deliberare un criterio di ripartizione della spesa secondo quanto previsto dalla UNI 10200:2015 <\/div><div class=\"clear\"><\/div><\/div>[\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;][vc_column_text el_class=&#8221;quote-author&#8221;](tale norma \u00e8 attualmente in revisione e potrebbe essere pubblicata una nuova versione prima del 30 giugno 2017).[\/vc_column_text][vc_column_text el_class=&#8221;quote&#8221;]a. Formulazione del prospetto millesimale per servizio;<br \/>\nb. Formulazione del prospetto previsionale di ripartizione delle spese (basata su dati teorici);<br \/>\nc. Formulazione del prospetto a consuntivo di ripartizione delle spese (basato su dati reali della stagione.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_position=&#8221;left&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; el_class=&#8221;col-tab&#8221; width=&#8221;2\/3&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;]<div class=\"iwithtext\"><div class=\"iwt-icon\"> <img decoding=\"async\" src=\"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2017\/01\/7.png\" alt=\"\" \/> <\/div><div class=\"iwt-text\"> Adottare un servizio di gestione e manutenzione che miri anche ad una corretta e costante informazione dell\u2019utente finale dei propri consumi. <\/div><div class=\"clear\"><\/div><\/div><div class=\"divider-wrap\"><div style=\"height: 25px;\" class=\"divider\"><\/div><\/div>[\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;][vc_column_text el_class=&#8221;quote&#8221;]\n<blockquote><p>\u201cQuello che \u00e8 differito <strong>non \u00e8 evitato<\/strong>\u201d.<\/p><\/blockquote>\n[\/vc_column_text][vc_column_text el_class=&#8221;quote-author&#8221;]Thomas More[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;][nectar_btn size=&#8221;medium&#8221; open_new_tab=&#8221;true&#8221; button_style=&#8221;regular&#8221; button_color_2=&#8221;Accent-Color&#8221; icon_family=&#8221;fontawesome&#8221; text=&#8221;Serve un tecnico per l\u2019 installazione di contabilizzatori di calore? Chiedi a Desivero&#8221; margin_top=&#8221;20px&#8221; icon_fontawesome=&#8221;fa fa-angle-right&#8221; url=&#8221;https:\/\/www.desivero.com\/servizi-installazione-impianto\/installazione-impianto-riscaldamento?FocusPoint=true&amp;ShowAlternatePage=true&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;][vc_column_text]<div class=\"divider-wrap\"><div style=\"margin-top: 12px; width: 20%px; height: 1px; margin-bottom: 12px;\" data-width=\"20%\" data-animate=\"\" data-animation-delay=\"\" data-color=\"default\" class=\"divider-small-border\"><\/div><\/div>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; id=&#8221;row-correlati&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221;][vc_column_text el_class=&#8221;title-correlati&#8221;]Articoli correlati[\/vc_column_text]\n        <div class=\"row blog-recent columns-2\" data-style=\"minimal\">\n\n            \n                <div class=\"col span_6\">\n\n                    \n                        <div class=\"post-header\">\n                                                            <figure class=\"correlati-image\" style=\"background-image: url(https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2026\/04\/1-3.jpg)\">\n                                    <a href=\"https:\/\/www.desivero.com\/modod\/consumo-climatizzatore-fisso\/\"><\/a>\n                                <\/figure>\n                                                            <h3 class=\"title\"><a href=\"https:\/\/www.desivero.com\/modod\/consumo-climatizzatore-fisso\/\">Consumi climatizzatori fissi: guida ai costi<\/a><\/h3>\n                            <span class=\"meta categoria-correlati pdd\">\n                <a href=\"https:\/\/www.desivero.com\/modod\/category\/tecnologia-e-how-to\/\">Tecnologia e how to<\/a>                 <\/span>\n                        <\/div><!--\/post-header-->\n                        <p>[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221;&#8230;<\/p>\n                        <span>Read More <i class=\"icon-button-arrow\"><\/i><\/span>\n\n                    \n                <\/div><!--\/col-->\n\n            \n                <div class=\"col span_6\">\n\n                    \n                        <div class=\"post-header\">\n                                                            <figure class=\"correlati-image\" style=\"background-image: url(https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2026\/04\/1-1.jpg)\">\n                                    <a href=\"https:\/\/www.desivero.com\/modod\/simboli-condizionatore-fisso\/\"><\/a>\n                                <\/figure>\n                                                            <h3 class=\"title\"><a href=\"https:\/\/www.desivero.com\/modod\/simboli-condizionatore-fisso\/\">Simboli climatizzatore: significato icone e funzioni<\/a><\/h3>\n                            <span class=\"meta categoria-correlati pdd\">\n                <a href=\"https:\/\/www.desivero.com\/modod\/category\/tecnologia-e-how-to\/\">Tecnologia e how to<\/a>                 <\/span>\n                        <\/div><!--\/post-header-->\n                        <p>[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221;&#8230;<\/p>\n                        <span>Read More <i class=\"icon-button-arrow\"><\/i><\/span>\n\n                    \n                <\/div><!--\/col-->\n\n            \n        <\/div><!--\/blog-recent-->\n\n        [\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>Info utili per chi non si \u00e8 ancora adeguato <\/p>\n","protected":false},"author":8,"featured_media":7707,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":{"0":"post-700","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-tecnologia-e-how-to"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contabilizzazione: dopo il 1\u00b0gennaio cosa succede? | MODO D<\/title>\n<meta name=\"description\" content=\"Contabilizzazione: dopo il 1\u00b0gennaio cosa succede? | Info utili per chi non si \u00e8 ancora adeguato | MODO D\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.desivero.com\/modod\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contabilizzazione: dopo il 1\u00b0gennaio cosa succede? | MODO D\" \/>\n<meta property=\"og:description\" content=\"Contabilizzazione: dopo il 1\u00b0gennaio cosa succede? | Info utili per chi non si \u00e8 ancora adeguato | MODO D\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.desivero.com\/modod\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\/\" \/>\n<meta property=\"og:site_name\" content=\"MODO D\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/desiveroitalia\/\" \/>\n<meta property=\"article:published_time\" content=\"2017-01-19T12:00:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T16:49:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2017\/01\/1280x854_3.png\" \/>\n\t<meta property=\"og:image:width\" content=\"455\" \/>\n\t<meta property=\"og:image:height\" content=\"303\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"redazionemodod\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@desiveroitalia\" \/>\n<meta name=\"twitter:site\" content=\"@desiveroitalia\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"redazionemodod\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\\\/\"},\"author\":{\"name\":\"redazionemodod\",\"@id\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/#\\\/schema\\\/person\\\/df159e918cb35b83b9ccf2ef95218751\"},\"headline\":\"Contabilizzazione: dopo il 1\u00b0gennaio cosa succede?\",\"datePublished\":\"2017-01-19T12:00:18+00:00\",\"dateModified\":\"2023-12-05T16:49:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\\\/\"},\"wordCount\":2041,\"publisher\":{\"@id\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/wp-content\\\/uploads\\\/2017\\\/01\\\/1280x854_3.png\",\"articleSection\":[\"Tecnologia e how to\"],\"inLanguage\":\"it-IT\"},{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/wp-content\\\/uploads\\\/2017\\\/01\\\/1280x854_3.png\",\"contentUrl\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/wp-content\\\/uploads\\\/2017\\\/01\\\/1280x854_3.png\",\"width\":455,\"height\":303},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tecnologia e how to\",\"item\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/category\\\/tecnologia-e-how-to\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Contabilizzazione: dopo il 1\u00b0gennaio cosa succede?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/#website\",\"url\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/\",\"name\":\"MODO D\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/#organization\",\"name\":\"MODO D\",\"url\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/wp-content\\\/uploads\\\/2017\\\/06\\\/EXE_Modod_RGB-1.png\",\"contentUrl\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/wp-content\\\/uploads\\\/2017\\\/06\\\/EXE_Modod_RGB-1.png\",\"width\":1753,\"height\":503,\"caption\":\"MODO D\"},\"image\":{\"@id\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/desiveroitalia\\\/\",\"https:\\\/\\\/x.com\\\/desiveroitalia\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.desivero.com\\\/modod\\\/#\\\/schema\\\/person\\\/df159e918cb35b83b9ccf2ef95218751\",\"name\":\"redazionemodod\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f4dee7a055e3b2abd6dc36d91366b760ad4c30f156b3b8add06a79d9e2a3b657?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f4dee7a055e3b2abd6dc36d91366b760ad4c30f156b3b8add06a79d9e2a3b657?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f4dee7a055e3b2abd6dc36d91366b760ad4c30f156b3b8add06a79d9e2a3b657?s=96&d=mm&r=g\",\"caption\":\"redazionemodod\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Contabilizzazione: dopo il 1\u00b0gennaio cosa succede? | MODO D","description":"Contabilizzazione: dopo il 1\u00b0gennaio cosa succede? | Info utili per chi non si \u00e8 ancora adeguato | MODO D","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.desivero.com\/modod\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\/","og_locale":"it_IT","og_type":"article","og_title":"Contabilizzazione: dopo il 1\u00b0gennaio cosa succede? | MODO D","og_description":"Contabilizzazione: dopo il 1\u00b0gennaio cosa succede? | Info utili per chi non si \u00e8 ancora adeguato | MODO D","og_url":"https:\/\/www.desivero.com\/modod\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\/","og_site_name":"MODO D","article_publisher":"https:\/\/www.facebook.com\/desiveroitalia\/","article_published_time":"2017-01-19T12:00:18+00:00","article_modified_time":"2023-12-05T16:49:34+00:00","og_image":[{"width":455,"height":303,"url":"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2017\/01\/1280x854_3.png","type":"image\/png"}],"author":"redazionemodod","twitter_card":"summary_large_image","twitter_creator":"@desiveroitalia","twitter_site":"@desiveroitalia","twitter_misc":{"Scritto da":"redazionemodod","Tempo di lettura stimato":"6 minuti"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.desivero.com\/modod\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\/#article","isPartOf":{"@id":"https:\/\/www.desivero.com\/modod\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\/"},"author":{"name":"redazionemodod","@id":"https:\/\/www.desivero.com\/modod\/#\/schema\/person\/df159e918cb35b83b9ccf2ef95218751"},"headline":"Contabilizzazione: dopo il 1\u00b0gennaio cosa succede?","datePublished":"2017-01-19T12:00:18+00:00","dateModified":"2023-12-05T16:49:34+00:00","mainEntityOfPage":{"@id":"https:\/\/www.desivero.com\/modod\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\/"},"wordCount":2041,"publisher":{"@id":"https:\/\/www.desivero.com\/modod\/#organization"},"image":{"@id":"https:\/\/www.desivero.com\/modod\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\/#primaryimage"},"thumbnailUrl":"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2017\/01\/1280x854_3.png","articleSection":["Tecnologia e how to"],"inLanguage":"it-IT"},{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/www.desivero.com\/modod\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\/#primaryimage","url":"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2017\/01\/1280x854_3.png","contentUrl":"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2017\/01\/1280x854_3.png","width":455,"height":303},{"@type":"BreadcrumbList","@id":"https:\/\/www.desivero.com\/modod\/contabilizzazione-dopo-il-1-gennaio-cosa-succede\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.desivero.com\/modod\/"},{"@type":"ListItem","position":2,"name":"Tecnologia e how to","item":"https:\/\/www.desivero.com\/modod\/category\/tecnologia-e-how-to\/"},{"@type":"ListItem","position":3,"name":"Contabilizzazione: dopo il 1\u00b0gennaio cosa succede?"}]},{"@type":"WebSite","@id":"https:\/\/www.desivero.com\/modod\/#website","url":"https:\/\/www.desivero.com\/modod\/","name":"MODO D","description":"","publisher":{"@id":"https:\/\/www.desivero.com\/modod\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.desivero.com\/modod\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Organization","@id":"https:\/\/www.desivero.com\/modod\/#organization","name":"MODO D","url":"https:\/\/www.desivero.com\/modod\/","logo":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/www.desivero.com\/modod\/#\/schema\/logo\/image\/","url":"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2017\/06\/EXE_Modod_RGB-1.png","contentUrl":"https:\/\/www.desivero.com\/modod\/wp-content\/uploads\/2017\/06\/EXE_Modod_RGB-1.png","width":1753,"height":503,"caption":"MODO D"},"image":{"@id":"https:\/\/www.desivero.com\/modod\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/desiveroitalia\/","https:\/\/x.com\/desiveroitalia"]},{"@type":"Person","@id":"https:\/\/www.desivero.com\/modod\/#\/schema\/person\/df159e918cb35b83b9ccf2ef95218751","name":"redazionemodod","image":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/secure.gravatar.com\/avatar\/f4dee7a055e3b2abd6dc36d91366b760ad4c30f156b3b8add06a79d9e2a3b657?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f4dee7a055e3b2abd6dc36d91366b760ad4c30f156b3b8add06a79d9e2a3b657?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f4dee7a055e3b2abd6dc36d91366b760ad4c30f156b3b8add06a79d9e2a3b657?s=96&d=mm&r=g","caption":"redazionemodod"}}]}},"_links":{"self":[{"href":"https:\/\/www.desivero.com\/modod\/wp-json\/wp\/v2\/posts\/700","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.desivero.com\/modod\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.desivero.com\/modod\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.desivero.com\/modod\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.desivero.com\/modod\/wp-json\/wp\/v2\/comments?post=700"}],"version-history":[{"count":62,"href":"https:\/\/www.desivero.com\/modod\/wp-json\/wp\/v2\/posts\/700\/revisions"}],"predecessor-version":[{"id":7447,"href":"https:\/\/www.desivero.com\/modod\/wp-json\/wp\/v2\/posts\/700\/revisions\/7447"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.desivero.com\/modod\/wp-json\/wp\/v2\/media\/7707"}],"wp:attachment":[{"href":"https:\/\/www.desivero.com\/modod\/wp-json\/wp\/v2\/media?parent=700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.desivero.com\/modod\/wp-json\/wp\/v2\/categories?post=700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.desivero.com\/modod\/wp-json\/wp\/v2\/tags?post=700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}