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BONUS CHEF: IN GAZZETTA UFFICIALE IL DECRETO MISE CON LE REGOLE OPERATIVE


Sulla gazzetta Ufficiale n. 216 del 15 settembre 2022 è stato pubblicato il Decreto MISE 1 luglio 2022 che definisce le modalità ed i criteri attuazione dell'intervento relativo al credito d'imposta a favore di soggetti esercenti l'attività di cuoco professionista, introdotto dalla Legge di Bilancio 2021 (art. 1, comma 122). Con il "Bonus-chef" sono messi a disposizione complessivamente 3 milioni di euro, con un massimo di spesa di 1 milione di euro per ciascuna delle annualità 2021, 2022 e 2023, da destinare a cuochi professionisti sia dipendenti che autonomi per le spese effettuate dal 1° gennaio 2021 al 31 dicembre 2022. L'agevolazione, in particolare, è rivolta ai cuochi professionisti presso alberghi e ristoranti, sia lavoratori dipendenti che autonomi in possesso di partita IVA, per le spese sostenute tra il 1° gennaio 2021 e il 31 dicembre 2022.  Sono ammissibili all'agevolazione le spese relative:  all'acquisto di macchinari di classe energetica elevata, secondo quanto specificato dal provvedimento di cui all'art. 8, comma 3, destinati alla conservazione, lavorazione, trasformazione e cottura dei prodotti alimentari;  all'acquisto di strumenti e attrezzature professionali per la ristorazione;  alla partecipazione a corsi di aggiornamento professionale.  Fonte: https://www.gazzettaufficiale.it
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