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RICERCA E SVILUPPO: NUOVO MODELLO PER IL RIVERSAMENTO DEI CREDITI INDEBITAMENTE UTILIZZATI


Con Provvedimento del 29 marzo 2024 l'Agenzia delle Entrate al fine di disciplinare le modalità e i termini per la revoca all’accesso alla procedura di riversamento dei crediti di imposta per l’attività di ricerca e sviluppo indebitamente utilizzati, e i nuovi termini per l’accesso alla predetta procedura previsti dall’articolo 5, comma 1-bis del Dl n. 145/2023, ha approvato il nuovo modello di domanda per il riversamento spontaneo del credito d’imposta, aggiornando anche le relative istruzioni e specifiche tecniche. Il nuovo modello prevede la casella “Revoca Istanza”. La selezione della casella consente al contribuente di revocare l’istanza trasmessa, originaria o sostitutiva.La revoca dell’istanza originaria, o dell’istanza sostitutiva è ammessa fino al 30 giugno 2024, a condizione che il contribuente non abbia ancora effettuato il correlato versamento dell'unica soluzione o della prima rata. La revoca dell’istanza sostituiva, precisano le Entrate, non riattiva in alcun caso quella sostituita. Il contribuente, successivamente alla revoca ed entro il termine del 30 luglio 2024, può sempre presentare una nuova istanza. 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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