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770/2025 IN VERSIONE DEFINITIVA: PRONTO MODELLO E SPECIFICHE TECNICHE


Con Provvedimento del 20 febbraio l'Agenzia delle Entrate ha approvato la versione definitiva del modello 770/2025, relativo all?"anno di imposta 2024, con le istruzioni per la compilazione e specifiche tecniche, che i sostituti d'imposta dovranno utilizzare: per comunicare i dati relativi alle ritenute operate nell?"anno 2024 ed i relativi versamenti, nonché le ritenute operate su dividendi, proventi da partecipazione, redditi di capitale od operazioni di natura finanziaria ed i versamenti effettuati dai sostituti d?"imposta; per l?"indicazione delle compensazioni operate e per l?"indicazione dei crediti d?"imposta utilizzati e dei dati relativi alle somme liquidate a seguito di procedure di pignoramento presso terzi. Nella versione definitiva del modello sono state confermate le novità già anticipate nella bozza, e quindi: la rimodulazione delle note nei quadri ST e SV (Ritenute operate, Trattenute per assistenza fiscale e imposte sostitutive); la gestione, nel quadro SX (Riepilogo delle compensazioni), del credito correlato al “bonus tredicesima” riconosciuto dal datore di lavoro. 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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