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TRATTAMENTO INTEGRATIVO SPECIALE LAVORATORI DEL TURISMO: RIDENOMINATO IL CODICE TRIBUTO


L’articolo 1, commi da 21 a 23, della Legge di Bilancio 2024 riconosce ai lavoratori degli esercizi di somministrazione di alimenti e bevande e ai lavoratori del comparto del turismo, inclusi gli stabilimenti termali, per il periodo dal 1° gennaio 2024 al 30 giugno 2024, un trattamento integrativo speciale, in relazione al lavoro notturno e alle prestazioni di lavoro straordinario effettuate nei giorni festivi.Il successivo comma 24 dell'articolo 1 della citata legge prevede che il sostituto d'imposta compensi il credito maturato per effetto dell'erogazione del predetto trattamento integrativo speciale. L'Agenzia delle Entrate, con la Risoluzione n. 20/E del 20 maggio, ha ridenominato il codice tributo, istituito con precedente risoluzione n. 51/E del 9 agosto 2023, per permettere ai sostituti di imposta di utilizzare in compensazione il credito d'imposta in argomento, tramite modello F24 da presentare esclusivamente tramite i servizi telematici resi disponibili dalla stessa Agenzia Entrate. Questo il codice tributo ridenominato:“1702”, denominato “Credito maturato dai sostituti d’imposta per l’erogazione del trattamento integrativo speciale del lavoro notturno e straordinario effettuato nei giorni festivi - articolo 39-bis del decreto-legge 4 maggio 2023, n. 48, e articolo 1, comma 24, della legge 30 dicembre 2023, n. 213”.  Fonte: https://www.agenziaentrate.gov.it
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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:

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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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