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BONUS LIBRERIE 2024 – Domande entro il 31 ottobre 2024

Anche per il 2024 le librerie possono presentare domanda per il Tax Credit, relativo al 2023. Le istanze potranno essere presentate entro le ore 12 di giovedì 31 ottobre 2024, online tramite il portale dedicato messo a disposizione dal Ministero. 

Beneficiari

Possono farne richiesta gli esercenti: 

  • del settore della vendita al dettaglio di libri nuovi (codice Ateco 47.61) o usati (codice Ateco 47.79.1), in esercizi specializzati; 
  • soggetti a tassazione in Italia per effetto della loro residenza fiscale o per la presenza di una stabile organizzazione cui sia riconducibile l’attività commerciale cui sono correlati i benefici che hanno registrato ricavi, relativi all’esercizio finanziario precedente, derivanti da cessione di libri, anche usati, pari ad almeno il 70% degli incassi complessivamente dichiarati. 

Credito d’imposta

Il tax credit per le librerie non ha un importo fisso, ma la somma viene calcolata in base a un elenco di spese sostenute dall’attività di vendita nell’anno precedente, con un importo massimo riconoscibile ad esercente pari a 20.000 euro. 

Imu 3.000 euro 

Tari 1.500 euro 

Tasi 500 euro 

Imposta sulla pubblicità 1.500 euro 

Tassa per l’occupazione di suolo pubblico 1.000 euro 

Spese per locazione 8.000 euro al netto dell’Iva 

Spese per mutuo 3.000 euro 

Contributi previdenziali e assistenziali per i dipendenti 8.000 euro 

Come fare domanda

L’ufficio Credito dell’Associazione Commercianti Albesi è a disposizione per presentare la domanda, per la quale è necessaria la certificazione, da parte di un intermediario abilitato, delle dichiarazioni relative ai dati contabili evidenziati. 

 

Per maggiori informazioni:

ASSOCIAZIONE COMMERCIANTI ALBESI
UFFICIO CREDITO
Piazza San Paolo, 3 – 12051 Alba (CN)
credito@acaweb.it

Giorgio Belvedere 0173/226549
giorgio.belvedere@acaweb.it 

Melanie Monticone 0173/226663
melanie.monticone@acaweb.it  

 

 

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