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BONUS "TESSILE E MODA": STABILITA LA PERCENTUALE DI CREDITO D'IMPOSTA FRUIBILE


Con Provvedimento n. 334506 del 26 novembre 2021 l'Agenzia delle Entrate comunica la percentuale del credito d’imposta effettivamente fruibile dai soggetti operanti nell’industria tessile, della moda, della produzione calzaturiera e della pelletteria, ai sensi dell'art. 48-bis del decreto-legge 19 maggio 2020, n. 34 (Decreto "Rilancio"). Con riferimento al credito relativo al periodo d’imposta in corso alla data di entrata in vigore del decreto del Presidente del Consiglio dei ministri 9 marzo 2020, la percentuale del credito d’imposta effettivamente fruibile da ciascun beneficiario è pari al 64,2944% (95.000.000/147.757.765) dell’importo del credito richiesto. Nel Provvedimento viene inoltre precisato che, in deroga a quanto previsto nelle istruzioni del quadro RU dei modelli REDDITI 2021, il credito relativo al periodo d’imposta in corso al 10-03-2020 dovrà essere indicato nel quadro RU del modello REDDITI relativo al periodo d’imposta in corso alla data di pubblicazione del provvedimento stesso (26-11-2021). Il codice tributo da indicare nel modello F24 per l'utilizzo in compensazione il credito d’imposta sarà istituito con successiva Risoluzione. Fonte: https://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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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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