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BONUS NATALE: PRONTI I CODICI TRIBUTO PER L'UTILIZZO IN COMPENSAZIONE


Con Risoluzione n. 54/E del 13 novembre l'Agenzia delle Entrate ha istituito o codici tributo con cui i datori di lavoro potranno utilizzare in compensazione, nei modelli F24 e F24 “Enti pubblici” (F24 EP), il credito d'imposta maturato per l'erogazione del Bonus Natale, l'indennità di 100 euro introdotta dall'articolo 2-bis del Dl 113/2024 in favore dei favore dei lavoratori dipendenti che si trovano in particolari condizioni economiche e familiari.I sostituti d?"imposta riconoscono l?"indennità ai lavoratori che ne fanno richiesta, insieme alla tredicesima mensilità e, a loro volta, recuperano le somme erogate sotto forma di credito d?"imposta, utilizzabili in compensazione a partire dal giorno successivo all?"erogazione in busta paga dell?"indennità. La Risoluzione pubblicata istituisce, per il modello F24, il codice tributo “1703”, denominato “Credito maturato dai sostituti d?"imposta per l?"erogazione del bonus ai lavoratori dipendenti - articolo 2-bis del decreto- legge 9 agosto 2024, n. 113”. Per il modello F24 EP, invece, è istituito il codice tributo “174E”, denominato “Credito maturato dai sostituti d?"imposta per l?"erogazione del bonus ai lavoratori dipendenti - articolo 2-bis del decreto- legge 9 agosto 2024, n. 113”. 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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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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