diff --git a/modules/fatture/bulk.php b/modules/fatture/bulk.php
index de9a7dc3e..cc0f08a46 100644
--- a/modules/fatture/bulk.php
+++ b/modules/fatture/bulk.php
@@ -53,7 +53,7 @@ switch (post('op')) {
     case 'delete-bulk':
         if (App::debug()) {
             foreach ($id_records as $id) {
-                $dbo->query('DELETE  FROM co_documenti  WHERE id = '.prepare($id).Modules::getAdditionalsQuery($id_module));
+                $dbo->query('DELETE FROM co_documenti  WHERE id = '.prepare($id).Modules::getAdditionalsQuery($id_module));
                 $dbo->query('DELETE FROM co_righe_documenti WHERE iddocumento='.prepare($id).Modules::getAdditionalsQuery($id_module));
                 $dbo->query('DELETE FROM co_scadenziario WHERE iddocumento='.prepare($id).Modules::getAdditionalsQuery($id_module));
                 $dbo->query('DELETE FROM mg_movimenti WHERE iddocumento='.prepare($id).Modules::getAdditionalsQuery($id_module));
diff --git a/modules/iva/bulk.php b/modules/iva/bulk.php
new file mode 100644
index 000000000..f0f8dd3a7
--- /dev/null
+++ b/modules/iva/bulk.php
@@ -0,0 +1,44 @@
+<?php
+
+include_once __DIR__.'/../../core.php';
+
+switch (post('op')) {
+   
+    case 'delete-bulk':
+		$count_iva = $dbo->fetchNum('SELECT id FROM `co_iva` WHERE deleted_at IS NOT NULL');
+		foreach ($id_records as $id) {
+			
+			$res = $dbo->fetchNum('SELECT `co_righe_documenti`.`id` FROM `co_righe_documenti` WHERE `co_righe_documenti`.`idiva`='.prepare($id).
+			' UNION SELECT `co_righe_preventivi`.`id` FROM `co_righe_preventivi` WHERE `co_righe_preventivi`.`idiva` = '.prepare($id).
+			' UNION SELECT `co_righe_contratti`.`id` FROM `co_righe_contratti` WHERE `co_righe_contratti`.`idiva` = '.prepare($id).
+			' UNION SELECT `dt_righe_ddt`.`id` FROM `dt_righe_ddt` WHERE `dt_righe_ddt`.`idiva` = '.prepare($id).
+			' UNION SELECT `or_righe_ordini`.`id` FROM `or_righe_ordini` WHERE `or_righe_ordini`.`idiva` = '.prepare($id).
+			' UNION SELECT `mg_articoli`.`id` FROM `mg_articoli` WHERE `mg_articoli`.`idiva_vendita` = '.prepare($id).
+			' UNION SELECT `an_anagrafiche`.`idanagrafica` AS `id` FROM `an_anagrafiche` WHERE `an_anagrafiche`.`idiva_vendite` = '.prepare($id).' OR `an_anagrafiche`.`idiva_acquisti` = '.prepare($id) );
+
+
+			if (empty($res)) {
+				$dbo->query('UPDATE `co_iva` SET deleted_at = NOW() WHERE id = '.prepare($id).Modules::getAdditionalsQuery($id_module));
+			}
+			
+		}
+		$count_iva = $dbo->fetchNum('SELECT id FROM `co_iva` WHERE deleted_at IS NOT NULL') - $count_iva;
+		
+		if ($count_iva>0){
+			 $msg = tr('_NUM_ tipologi_A_ iva eliminat_A_.', [
+			'_NUM_' => $count_iva,
+			'_A_' => ($count_iva==1) ? 'a' : 'e']);
+		
+			flash()->info($msg);
+		}
+		else{
+			flash()->warning(tr('Nessuna tipologia iva eliminata!'));
+        }
+        break;
+}
+
+$bulk = [
+    'delete-bulk' => tr('Elimina selezionati'),
+];
+
+return $bulk;
\ No newline at end of file
diff --git a/modules/iva/edit.php b/modules/iva/edit.php
index bfa5fe03d..5180fb34e 100644
--- a/modules/iva/edit.php
+++ b/modules/iva/edit.php
@@ -2,13 +2,6 @@
 
 include_once __DIR__.'/../../core.php';
 
-if (!$record['default']) {
-    $attr = '';
-} else {
-    $attr = 'readonly';
-    echo '<div class="alert alert-warning">'.tr('Alcune impostazioni non possono essere modificate.').'</div>';
-}
-
 $esigibilita = [
     [
         'id' => 'I',
@@ -79,16 +72,6 @@ $esigibilita = [
 
 </form>
 
-<?php
-// Record eliminabile solo se permesso
-if (!$record['default']) {
-    ?>
-        <a class="btn btn-danger ask" data-backto="record-list">
-            <i class="fa fa-trash"></i> <?php echo tr('Elimina'); ?>
-        </a>
-<?php
-}
-?>
 
 <script>
 $(document).ready(function(){
@@ -108,3 +91,27 @@ $(document).ready(function(){
     });
 });
 </script>
+
+
+<?php
+
+$res = $dbo->fetchNum('SELECT `co_righe_documenti`.`id` FROM `co_righe_documenti` WHERE `co_righe_documenti`.`idiva`='.prepare($id_record).
+' UNION SELECT `co_righe_preventivi`.`id` FROM `co_righe_preventivi` WHERE `co_righe_preventivi`.`idiva` = '.prepare($id_record).
+' UNION SELECT `co_righe_contratti`.`id` FROM `co_righe_contratti` WHERE `co_righe_contratti`.`idiva` = '.prepare($id_record).
+' UNION SELECT `dt_righe_ddt`.`id` FROM `dt_righe_ddt` WHERE `dt_righe_ddt`.`idiva` = '.prepare($id_record).
+' UNION SELECT `or_righe_ordini`.`id` FROM `or_righe_ordini` WHERE `or_righe_ordini`.`idiva` = '.prepare($id_record).
+' UNION SELECT `mg_articoli`.`id` FROM `mg_articoli` WHERE `mg_articoli`.`idiva_vendita` = '.prepare($id_record).
+' UNION SELECT `an_anagrafiche`.`idanagrafica` AS `id` FROM `an_anagrafiche` WHERE `an_anagrafiche`.`idiva_vendite` = '.prepare($id_record).' OR `an_anagrafiche`.`idiva_acquisti` = '.prepare($id_record) );
+
+
+if ($res) {
+    echo '
+    <div class="alert alert-danger">
+        <p>'.tr('Ci sono '.count($res).' documenti collegati a questa aliquota IVA. Non è possibile eliminarla.').'</p>
+    </div>';
+} else {
+    echo '
+    <a class="btn btn-danger ask" data-backto="record-list">
+        <i class="fa fa-trash"></i> '.tr('Elimina').'
+    </a>';
+}
\ No newline at end of file