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IMPIANTI DI COMPOSTAGGIO: FINO AL 31 MAGGIO LE DOMANDE PER OTTENERE IL BONUS


L’art. 1, comma 831, della Legge di bilancio 2022 ha istituito un credito d’imposta, nel limite di spesa di 1 milione di euro per ciascuno degli anni 2023 e 2024, in favore dei gestori dei centri agroalimentari presenti nelle regioni Campania, Molise, Puglia, Basilicata, Calabria e Sicilia, per le spese sostenute entro il 31 dicembre 2023, relative all'installazione e messa in funzione di impianti di compostaggio, a condizione che questi ultimi possano smaltire almeno il 70% dei rifiuti organici prodotti dai medesimo centri agroalimentari. Per beneficiare del credito d’imposta, pari al 70% degli importi rimasti a carico del contribuente, le imprese interessate devono trasmettere in via telematica all’Agenzia delle entrate, entro il prossimo 31 maggio, l’apposito modello per comunicare l’ammontare delle spese documentate sostenute nell’anno.Il bonus è utilizzabile in compensazione e non concorre alla formazione del reddito né all’Irap. L'invio del modello deve essere effettuato, direttamente dal contribuente o tramite un intermediario abilitato, tramite l'apposito software di compilazione CreditoImpiantiCompostaggio, che l'Agenzia entrate ha recentemente aggiornato per permettere di comunicare l’ammontare delle spese documentate sostenute nel 2023. La percentuale di credito effettivamente utilizzabile sarà resa nota con apposito provvedimento della stessa Agenzia. Fonte: https://www.agenziaentrate.gov.it
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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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