Studio Dorighelli
Contact us

STUDIO DORIGHELLI

ECOBONUS E SISMABONUS: ISTITUITO IL CODICE TRIBUTO PER I FORNITORI CHE DEVONO RECUPERARE LO SCONTO


Il Dl 34/2019 (c.d. "Decreto crescita") ha apportato alcune modifiche alla disciplina degli incentivi per gli interventi di riqualificazione energetica e di riduzione del rischio sismico (c.d. Ecobonus e Sismabonus), permettendo ai soggetti beneficiari delle detrazioni per i suddetti interventi di optare, al posto dell'utilizzo diretto delle detrazioni stesse, per un contributo di pari importo, sotto forma di sconto sul corrispettivo dovuto, anticipato dal fornitore che ha effettuato gli interventi. Quest'ultimo recupera lo sconto sotto forma di credito d'imposta, da utilizzare esclusivamente in compensazione tramite modello F24, in cinque quote annuali di pari importo. Il fornitore che ha effettuato gli interventi può anche cedere il credito d'imposta ai propri fornitori di beni e servizi, con esclusione della possibilità di ulteriori cessioni da parte di questi ultimi. Con la Risoluzione n. 96/E del 20 novembre 2019 l'Agenzia delle Entrate, per consentire ai fornitori e agli eventuali cessionari l'utilizzo in compensazione dei suddetti crediti d'imposta, tramite modello F24, ha istituito i seguenti codici tributo: "6908" denominato "ECOBONUS - Recupero dello sconto praticato dal fornitore - articolo 14, comma 3.1, del decreto-legge n. 63/2013, e succ. modif."; "6909" denominato "SISMABONUS - Recupero dello sconto praticato dal fornitore - articolo 16, comma 1-octies, del decreto-legge n. 63/2013, e succ. modif.". Con la Risoluzione n. 94/E, l'Agenzia delle Entrate ha invece ridenominato i codici tributo "6890" e "6891" per l'utilizzo in compensazione, tramite modello F24, dei crediti d'imposta corrispondenti al sismabonus ed ecobonus. Fonte: https://www.agenziaentrate.gov.it
Services Details


News
News and press


See archive

People

Meet the team

Request information


You have reached the alowed limit of characters.

Statement on the GDPR (General Data Protection Regulation)

The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

  • it will be used to comply with current requests for information/acquistion/registration until completed and for no other purpose.
  • it will be held in the company archives with no deadline, until independent cancellation by the user, voluntary cancellation by the Controller or an explicit request for cancellation by the user.
  • it will be held on behalf of the Controller by KUMBE, the Controller’s maintainer for digital services, on the cloud server and related backup, in turn managed in compliance with the GDPR for the entire term of the contract with the Controller – who may dispose of it at any time – and until its subsequent cancellation.
  • it will not be assigned to third parties; it will not be used for marketing campaigns except if concurrently authorized for such purposes.
  • the user will have a profile created based pon the information contained therein and the data may be used for statistical processing.
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

Thanks!

We sent you an email. To activate the newsletter click on the link you will find in the message, thank you!

Iscriviti alla nostra newsletter

Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

cancel