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STUDIO DORIGHELLI

IL CREDITO D'IMPOSTA SU COMMISSIONI PER I PAGAMENTI ELETTRONICI DA PRIVATI


Il credito d’imposta sulle commissioni per le transazioni effettuate tramite sistemi di pagamento elettronici è un’agevolazione destinata agli imprenditori o lavoratori autonomi, per i quali risultino nell’anno precedente ricavi e compensi inferiori ai 400.000 euro. Il credito d’imposta è pari al 30% delle commissioni addebitate per le transazioni effettuate con privati consumatori mediante strumenti di pagamento tracciabili. Non rientrano nell’agevolazione le commissioni addebitate con riferimento alle operazioni effettuate nei confronti di soggetti passivi IVA; non rientrano nemmeno i canoni di locazione del POS. I prestatori di servizi di pagamento che mettono a disposizione degli esercenti i sistemi di pagamento elettronici atti a consentire l’accettazione delle transazioni, devono trasmettere agli esercenti, mensilmente e per via telematica, l’elenco delle transazioni effettuate mediante strumenti di pagamento elettronici e le informazioni relative alle commissioni addebitate. Il credito d’imposta è utilizzabile esclusivamente in compensazione, a decorrere dal mese successivoa quello di sostenimento della spesa. Il codice tributo è il “6916” denominato “Credito d’imposta commissioni pagamenti elettronici – articolo 22, decreto-legge 26 ottobre 2019, n. 124”.
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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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  • 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

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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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