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BONUS EDILIZI: PRONTI I CODICI TRIBUTO DA UTILIZZARE PER L'ULTERIORE RIPARTIZIONE DELLE RATE


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. Nel Provvedimento del 21 novembre le Entrate hanno definito le modalità attuative del richiamato articolo 121, e di presentazione della comunicazione prevista. Il Provvedimento, inoltre, rimandava a successiva risoluzione l'istituzione dei codici tributo da utilizzare per l'utilizzo in compensazione, tramite modello F24 dal 1° gennaio al 31 dicembre dell?"anno di riferimento, delle rate risultanti dall?"ulteriore ripartizione. Tali codici tributo arrivano puntuali con la Risoluzione delle Entrate n. 55/E del 26 novembre, e sono: “7774” denominato “Superbonus art. 119 dl n. 34/2020 - ulteriore ripartizione in sei rate – art. 121, comma 3-ter, Dl n. 34/2020”; “7775” denominato “Sismabonus art. 16 dl n. 63/2013 - ulteriore ripartizione in sei rate – art. 121, comma 3-ter, Dl n. 34/2020”; “7776” denominato “Bonus barriere architettoniche art. 119- ter Dl n. 34/2020 - ulteriore ripartizione in sei rate – art. 121, comma 3-ter, Dl n. 34/2020”. Dovranno essere utilizzati da banche, assicurazioni e intermediari, per l?"utilizzo in compensazione delle ulteriori 6 rate relative a Superbonus, Sismabonus e bonus barriere architettoniche, acquistate per un corrispettivo pari o superiore al 75% della detrazione, in mancanza della prevista comunicazione. 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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