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ECOBONUS VEICOLI: UNA RISOLUZIONE, DUE CODICI TRIBUTO


Istituito, con Risoluzione dell'Agenzia Entrate n. 61/E del 27 ottobre 2021, il codice tributo "6929" denominato "ECO-BONUS VEICOLI CAT. M1 usati - Recupero del contributo statale sotto forma di credito d'imposta - articolo 73-quinquies, comma 2, lettera d), D.L. n. 73/2021", per l'utilizzo in compensazione tramite modello F24 del credito d'imposta per l'acquisto di veicoli usati di categoria M1, introdotto dal Dl "Sostegni-bis" (articolo 73-quinquies). Il contributo è destinato alle persone fisiche che acquistano un veicolo usato di categoria M1, riconosciuto dal venditore e da questi recuperato sotto forma di credito d'imposta da utilizzare in compensazione tramite F24 esclusivamente tramite i servizi telematici messi a disposizione dall'Agenzia Entrate. Con stessa Risoluzione l'Agenzia ha inoltre ridenominato il codice tributo "6903", istituito con Risoluzione n. 82/2019 per consentire l'utilizzo in compensazione del credito d'imposta previsto per l'acquisto di veicoli di categoria M1 nuovi di fabbrica e che consentirà la fruizione del bonus esteso, dall'ultimo Bilancio, ai veicoli di categoria N1 e M1 speciali, nuovi di fabbrica.  Il citato codice, è quindi ridenominato "ECO-BONUS VEICOLI CAT. M1, N1 e M1 speciali - Recupero del contributo statale sotto forma di credito d'imposta - articolo 1, comma 1031, L. n. 145/2018, e articolo 1, comma 657, L. n. 178/2020". I suddetti crediti d'imposta sono utilizzabili in compensazione nei limiti dell'importo spettante, pena lo scarto del modello F24, a decorrere dal giorno 10 del mese successivo a quello in cui è stata confermata l'operazione di acquisto del veicolo.  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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