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ACQUISTO CREDITI EDILIZI OVER 75%: PRONTO IL MODELLO DI COMUNICAZIONE PER EVITARE LO 'SPALMA CREDITI'


L?"articolo 121, comma 3-ter, del Decreto Rilancio (Dl n. 34/2020) prevede che banche, intermediari finanziari e assicurazioni debbano comunicare all?"Agenzia delle entrate, entro il 31 dicembre 2024, le rate degli anni 2025 e successivi dei crediti tracciabili di tipo Superbonus, Sismabonus e Bonus barriere architettoniche, acquistate a un corrispettivo pari o superiore al 75% dell'importo delle corrispondenti detrazioni, per evitarne l?"ulteriore ripartizione in sei rate annuali, di pari importo, non cedibili e utilizzabili esclusivamente in compensazione tramite modello F24.La suddetta comunicazione deve essere effettuata in via telematica,  Con Provvedimento del 21 novembre l'Agenzia delle Entrate informa che la suddetta comunicazione deve essere inviata: dal 3 al 31 dicembre 2024, per le rate dei crediti già accettate, utilizzando il servizio web disponibile all?"interno della “Piattaforma cessione crediti”, direttamente da parte del cessionario titolare dei crediti (in alternativa, la comunicazione può essere inviata direttamente dal cessionario tramite flusso telematico o tramite posta elettronica certificata); a decorrere dal 3 dicembre 2024, contestualmente all?"accettazione della cessione, per le rate dei crediti non ancora accettate o acquistate a partire da tale data. Le Entrate segnalano che, per consentire di eseguire in sicurezza le operazioni di ripartizione delle rate dei crediti già accettate, la “Piattaforma cessione crediti” non sarà disponibile dal 1° al 7 gennaio 2025 e le rate dei crediti degli anni 2025 e successivi non potranno essere utilizzate in compensazione dai soggetti qualificati, fino al 7 gennaio 2025. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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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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