Modular and polyvalent top panel for furniture, particularly of the most common type consisting of plywood such as chipboard or MDF (medium-density fibreboard) vencered with plastic paper coatings on planar extensions and edges, comprisingon the perimeter of a lower face (3A,B) and however on a face (3A,B) of the panel (1A,B) not exposed in useat least one seat (9A,B) for hardware (15) which can be concealed with a mask (14) and definedon a portion thereofby a breakable edge (13) in the edging (8A,B) preferably narrowed; said at least one seat (9A,B) being sized, oriented and positioned to be suitablein useto interface similar at least one seat (9A,B) of another complementary panel (1A,B) for being exposed in a combined fashion and arranged one after the other in order to house at least one tensioning mechanical device (15) suitable to join the two panels (1A,B) in a coplanar manner in use especially to form an angular assembly.