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STUDIO DORIGHELLI

BONUS LOCAZIONI 2020 ANCHE CON PAGAMENTO CANONI NEL 2021


Con la Rsposta n. 263 del 19 aprile 2021 l'Agenzia delle Entrate chiarisce che, ferma restando la sussistenza degli ulteriori requisiti richiesti dalla norma, la società che nel 2021 proceda al versamento della quota dei canoni di un contratto di affitto relativi al 2020 non ceduta al locatario, maturerà il diritto alla fruizione del credito d’imposta per canoni di locazione a uso non abitativo e affitto d’azienda (art. 28 DL n. 34 del 2020 e art. 8 DL 28 ottobre 2020, n. 137). In luogo dell'utilizzo diretto, il credito potrà essere ceduto, tra gli altri, al locatore, secondo le modalità stabilite dai provvedimenti dell’Agenzia delle entrate del 1° luglio e del 14 dicembre 2020. Fonte: https://www.agenziaentrate.gov.it
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  • 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.

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Dove siamo

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

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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.

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