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CANONE SPECIALE RAI: C'è IL CODICE TRIBUTO PER IL RECUPERO DELLE SOMME TRAMITE CREDITO D'IMPOSTA


Arriva il nuovo codice tributo per l’utilizzo in compensazione, tramite modello F24, del credito d’imposta pari al 100% del canone speciale previsto dal DL Sostegni in favore delle strutture ricettive, di somministrazione e consumo di bevande in locali pubblici o aperti al pubblico, comprese le attività similari svolte da enti del Terzo settore, esonerate dal versamento del canone Tv per l’anno 2021. Si tratta del codice “6958” denominato “CREDITO D’IMPOSTA CANONE SPECIALE RAI – art. 6, c. 6, del decreto-legge 22 marzo 2021, n. 41”, istituito dall'Agenzia Entrate con Risoluzione n. 6/E del 25 gennaio 2022 per permettere, a coloro che hanno effettuato il versamento del canone speciale 2021 entro e non oltre il 22 marzo 2021, l’utilizzo in compensazione del citato credito d’imposta. Il modello F24 può essere presentato esclusivamente attraverso i servizi telematici resi disponibili dall’Agenzia delle entrate, pena il rifiuto dell’operazione di versamento. Inoltre, precisano ancora le Entrate, il credito d’imposta utilizzato in compensazione non può eccedere l’importo disponibile, tenuto conto delle fruizioni già avvenute o in corso, pena lo scarto del modello F24. Ogni beneficiario può visualizzare il credito d’imposta fruibile tramite il proprio cassetto fiscale, accessibile dall’area riservata del sito internet dell’Agenzia delle entrate. Fonte: https://www.agenziaentrate.gov.it
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Dove siamo

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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