{"id":30351,"date":"2026-03-12T12:28:37","date_gmt":"2026-03-12T17:28:37","guid":{"rendered":"https:\/\/opm01.com\/?page_id=30351"},"modified":"2026-03-16T16:26:51","modified_gmt":"2026-03-16T21:26:51","slug":"glossario-x","status":"publish","type":"page","link":"https:\/\/opm01.com\/it\/glossario\/glossario-x\/","title":{"rendered":"Glossario \u2013 X"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"30351\" class=\"elementor elementor-30351\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7fe6ae e-flex e-con-boxed e-con e-parent\" data-id=\"e7fe6ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cdcaefe elementor-widget elementor-widget-shortcode\" data-id=\"cdcaefe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<style>\n  :root {\n    --navy: #0D1B2A;\n    --gold: #C9A84C;\n    --gold-light: #E8C97A;\n    --cream: #F8F4ED;\n    --text: #2C2C2C;\n    --muted: #6B6B6B;\n    --border: #D9D0C0;\n    --white: #FFFFFF;\n  }\n\n\n  .page-header {\n    background: var(--navy);\n    padding: 48px 40px 36px;\n    display: flex;\n    align-items: center;\n    justify-content: space-between;\n    flex-wrap: wrap;\n    gap: 16px;\n  }\n  .page-header-left h1 {\n    font-family: 'Playfair Display', serif;\n    font-size: clamp(2.5rem, 8vw, 5rem);\n    color: var(--gold);\n    line-height: 1;\n    letter-spacing: -0.02em;\n  }\n  .page-header-left p {\n    color: rgba(255,255,255,0.6);\n    font-size: 0.9rem;\n    margin-top: 6px;\n    letter-spacing: 0.04em;\n    text-transform: uppercase;\n  }\n  .back-btn {\n    display: inline-flex;\n    align-items: center;\n    gap: 8px;\n    background: transparent;\n    border: 2px solid var(--gold);\n    color: var(--gold);\n    padding: 10px 22px;\n    border-radius: 4px;\n    font-family: 'Source Sans 3', sans-serif;\n    font-size: 0.9rem;\n    font-weight: 600;\n    text-decoration: none;\n    letter-spacing: 0.04em;\n    text-transform: uppercase;\n    transition: all 0.2s;\n    cursor: pointer;\n  }\n  .back-btn:hover {\n    background: var(--gold);\n    color: var(--navy);\n  }\n\n  \/* Mini alphabet nav *\/\n  .mini-alpha {\n    background: var(--white);\n    border-bottom: 1px solid var(--border);\n    padding: 14px 40px;\n    display: flex;\n    flex-wrap: wrap;\n    gap: 6px;\n    justify-content: center;\n  }\n  .mini-alpha a {\n    display: inline-flex;\n    align-items: center;\n    justify-content: center;\n    min-width: 34px; 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color: var(--navy); }\n\n  @media (max-width: 600px) {\n    .page-header { padding: 36px 20px 28px; }\n    .mini-alpha { padding: 12px 16px; }\n    .terms-container { padding: 0 20px; margin: 36px auto 60px; }\n    .bottom-nav { padding: 20px; }\n  }\n<\/style>\n\n<div class=\"page-header\">\n  <div class=\"page-header-left\">\n      <h1>X<\/h1>\n      <p>Glossario Tecnico di Ottimizzazione Fiscale<\/p>\n<\/div>\n    <a href=\"\/it\/glossario\" class=\"back-btn\">\u2190 Torna al Glossario<\/a>\n<\/div>\n  <div class=\"mini-alpha\">\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-a\/\" class=\"\">\n        A      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-b\/\" class=\"\">\n        B      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-c\/\" class=\"\">\n        C      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-d\/\" class=\"\">\n        D      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-e\/\" class=\"\">\n        E      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-f\/\" class=\"\">\n        F      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-g\/\" class=\"\">\n        G      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-h\/\" class=\"\">\n        H      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-i\/\" class=\"\">\n        I      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-j\/\" class=\"\">\n        J      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-k\/\" class=\"\">\n        K      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-l\/\" class=\"\">\n        L      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-m\/\" class=\"\">\n        M      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-n\/\" class=\"\">\n        N      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-o\/\" class=\"\">\n        O      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-p\/\" class=\"\">\n        P      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-q\/\" class=\"\">\n        Q      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-r\/\" class=\"\">\n        R      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-s\/\" class=\"\">\n        S      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-t\/\" class=\"\">\n        T      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-u\/\" class=\"\">\n        U      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-v\/\" class=\"\">\n        V      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-w\/\" class=\"\">\n        W      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-x\/\" class=\"current\">\n        X      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-y\/\" class=\"\">\n        Y      <\/a>\n          <a href=\"https:\/\/opm01.com\/it\/glossario\/glossario-z\/\" class=\"\">\n        Z      <\/a>\n      <\/div>\n \n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d2df8de e-flex e-con-boxed e-con e-parent\" data-id=\"d2df8de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e9678ee elementor-widget elementor-widget-heading\" data-id=\"e9678ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Glossario Tecnico di Ottimizzazione Fiscale Lettera X<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b790159 e-flex e-con-boxed e-con e-parent\" data-id=\"b790159\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6504a3e elementor-widget elementor-widget-text-editor\" data-id=\"6504a3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"terms-container\"><div id=\"xml-reporting-rendicontazione-in-formato-xml\" class=\"term-entry\"><h2>XML Reporting (Rendicontazione in Formato XML)<\/h2><p>L&#8217;XML \u00e8 il formato tecnico standard utilizzato per lo scambio automatico di informazioni tra le istituzioni finanziarie e le autorit\u00e0 fiscali (sotto i regimi CRS e FATCA). Anche se invisibile al cliente finale, la qualit\u00e0 dei dati XML inviati dalle banche \u00e8 cruciale: un errore nella formattazione del codice TIN o dell&#8217;indirizzo di residenza nel file XML pu\u00f2 innescare accertamenti fiscali automatici o incongruenze nei sistemi di monitoraggio.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-51b5fb6 e-flex e-con-boxed e-con e-parent\" data-id=\"51b5fb6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f7bf0d2 elementor-widget elementor-widget-shortcode\" data-id=\"f7bf0d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"bottom-nav\">\n  <a href=\"https:\/\/opm01.com\/it\/glossario\" class=\"back-btn-bottom\">&#8592; Torna al Glossario<\/a>\n<\/div>\n\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Glossario Tecnico di Ottimizzazione Fiscale Lettera X XML Reporting (Rendicontazione in Formato XML) L&#8217;XML \u00e8 il formato tecnico standard utilizzato per lo scambio automatico di informazioni<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":29710,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-30351","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/opm01.com\/it\/wp-json\/wp\/v2\/pages\/30351","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/opm01.com\/it\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/opm01.com\/it\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/opm01.com\/it\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/opm01.com\/it\/wp-json\/wp\/v2\/comments?post=30351"}],"version-history":[{"count":7,"href":"https:\/\/opm01.com\/it\/wp-json\/wp\/v2\/pages\/30351\/revisions"}],"predecessor-version":[{"id":30829,"href":"https:\/\/opm01.com\/it\/wp-json\/wp\/v2\/pages\/30351\/revisions\/30829"}],"up":[{"embeddable":true,"href":"https:\/\/opm01.com\/it\/wp-json\/wp\/v2\/pages\/29710"}],"wp:attachment":[{"href":"https:\/\/opm01.com\/it\/wp-json\/wp\/v2\/media?parent=30351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}