Studio Dorighelli
Contact us

STUDIO DORIGHELLI

FONDAZIONI BANCARIE: PER L'UTILIZZO DEL CREDITO D'IMPOSTA IL CODICE TRIBUTO è '7039'


Con Risoluzione n. 26/E del 10 aprile l'Agenzia delle Entrate ha istituito il codice tributo per l?"utilizzo, tramite modello F24, del credito d?"imposta riconosciuto alle fondazioni bancarie incorporanti per le erogazioni in denaro effettuate a beneficio dei territori di operatività delle fondazioni incorporate, ai sensi dell?"articolo 1, comma 396, della L. n. 197/2022. Tale articolo riconosce alle suddette fondazioni, un credito d?"imposta pari al 75% delle erogazioni in denaro previste nei relativi progetti di fusione per incorporazione e successivamente effettuate a beneficio dei territori di operatività delle fondazioni incorporate che versino in gravi difficoltà. Per consentire l?"utilizzo in compensazione del credito d?"imposta in argomento, con modello F24 da presentare esclusivamente attraverso i servizi telematici messi a disposizione dall?"Agenzia delle entrate, è quindi istituito il codice tributo “7039”, denominato “Credito d?"imposta spettante alle fondazioni bancarie incorporanti per le erogazioni effettuate a beneficio dei territori di operatività delle fondazioni incorporate - art. 1, comma 396, della legge 29 dicembre 2022, n. 197”. In sede di compilazione del modello di pagamento F24, il codice tributo è da esporre nella sezione “Erario”, in corrispondenza delle somme indicate nella colonna “importi a credito compensati”, ovvero, nei casi in cui il contribuente debba procedere al riversamento dell?"agevolazione, nella colonna “importi a debito versati”. Il campo “anno di riferimento” è valorizzato con l?"anno di riconoscimento del credito, nel formato “AAAA”, indicato nel cassetto fiscale. Fonte: https://www.agenziaentrate.gov.it
Services Details


News
News and press


See archive

People

Meet the team

Request information


You have reached the alowed limit of characters.

Statement on the GDPR (General Data Protection Regulation)

The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

  • it will be used to comply with current requests for information/acquistion/registration until completed and for no other purpose.
  • it will be held in the company archives with no deadline, until independent cancellation by the user, voluntary cancellation by the Controller or an explicit request for cancellation by the user.
  • it will be held on behalf of the Controller by KUMBE, the Controller’s maintainer for digital services, on the cloud server and related backup, in turn managed in compliance with the GDPR for the entire term of the contract with the Controller – who may dispose of it at any time – and until its subsequent cancellation.
  • it will not be assigned to third parties; it will not be used for marketing campaigns except if concurrently authorized for such purposes.
  • the user will have a profile created based pon the information contained therein and the data may be used for statistical processing.
  • 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.

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.

Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

Thanks!

We sent you an email. To activate the newsletter click on the link you will find in the message, thank you!

Iscriviti alla nostra newsletter

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.

cancel