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ZONE FRANCHE URBANE CENTRO-ITALIA: DUE CODICI TRIBUTO PER LE AGEVOLAZIONI DEL DL AGOSTO


Con la Risoluzione n. 32/E del 24 giugno 2022 l'Agenzia delle Entrate ha istituito i codici tributo per l'utilizzo, tramite modello F24, delle agevolazioni previste dall’articolo 57, comma 6, del decreto-legge 14 agosto 2020, n. 104, convertito, con modificazioni, dalla legge 13 ottobre 2020, n. 126, a favore delle imprese e dei professionisti localizzati nella Zfu Centro-Italia, ai sensi dell’articolo 46 del decreto-legge 24 aprile 2017, n. 50, convertito, con modificazioni, dalla legge 21 giugno 2017, n. 96. In particolare, l'Agenzia Entrate: ha istituito il nuovo codice tributo “Z165” - denominato “ZFU CENTRO ITALIA - Agevolazioni alle imprese e ai titolari di reddito da lavoro autonomo per riduzione versamenti (anno 2022) - art. 57, comma 6, del decreto-legge 104/2020”; e ha ridenominato il codice tributo “Z164”, per consentire l’utilizzo in compensazione dell’agevolazione prevista dall'articolo 57, comma 6, del DL n. 104 del 2020, a valere sullo stanziamento per l’annualità 2021. Il citato codice è quindi così ridenominato: "ZFU CENTRO ITALIA - Agevolazioni alle imprese e ai titolari di reddito da lavoro autonomo per riduzione versamenti (anno 2021) - art. 57, comma 6, del decreto-legge 104/2020". I suddetti codici tributo dovranno essere indicati nel modello F24, da imprese e professionisti localizzati nelle Zone franche urbane delle regioni Lazio, Umbria, Marche e Abruzzo interessate dagli eventi sismici  susseguiti dal 24 agosto 2016, per continuare a usufruire delle agevolazioni fiscali già previste a loro favore e prorogate dal decreto “Agosto” anche con riferimento agli anni 2021 e 2022 (articolo 57, comma 6, Dl n. 104/2020). Fonte: https://www.agenziaentrate.gov.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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