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STUDIO DORIGHELLI

UTILIZZO IN COMPENSAZIONE DELLA SECONDA RATA DEL CREDITO D'IMPOSTA RICERCA E SVILUPPO 2020


A decorrere dal 1° gennaio 2022 (per i soggetti “solari”) può essere utilizzata in compensazione la seconda rata (2 di 3) del CREDITO D’IMPOSTA INVESTIMENTI IN RICERCA E SVILUPPO, TRANSIZIONE ECOLOGICA, INNOVAZIONE TECNOLOGICA 4.0 E ALTRE ATTIVITA’ INNOVATIVE – ART. 1, C. 198 E SS., LEGGE N. 160 DEL 2019 maturato nel 2020 e indicato nel quadro RU della Dichiarazione dei redditi (UNICO2021). In sede di compilazione del modello di pagamento F24, il relativo codice tributo 6938 andrà esposto nella sezione “Erario”, in corrispondenza delle somme indicate nella colonna “importi a credito compensati”; il campo “anno di riferimento” è valorizzato con l’anno di maturazione del credito (quindi 2020 nel caso in questione), nel formato “AAAA”. Ricordiamo che la fruizione  del  credito  spettante  è  comunque  “subordinata  alla condizione del rispetto delle normative sulla sicurezza nei luoghi di lavoro applicabili in ciascun settore e al corretto adempimento degli obblighi di versamento dei contributi previdenziali e assistenziali a favore dei lavoratori”.
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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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