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"U#\yCOtO6r%r']݈D/0Ӻ5V iו?4n3s w+|X{qk=g ըN 3WIgv{<p qwk\j>B߂{=(Wj\w]8`y]<%t՚C ({KF N.7T08P`}=-nQRcQg4oOFN.=T 78uZjtrq<7AfqOݟA@0peOVتΊ׭άm̬YJ-zsV[!am3*lvcvUKU+D endstream endobj 29 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /SMask 28 0 R /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace [ /Indexed /DeviceRGB 145 30 0 R ] /BitsPerComponent 8 /Length 5409>> stream xcGvpK$$FA6 lYI l`;,67$8>uou=RWUyTWz5"Z =n`RXy|brmۋ'Q9U-%ߵ E1?nƞĬ{YtWaYn+{:'ȑvK#E;#vtsۦueXnygi[l-- -'6OnBCvM ͇;77 4aN-jӨ+Y{צSQK)G~qL{ߺW< 䘰n8+7J| \E~Xfg/uɋ/Ⱦ~hk["pd;Mk˫s}KxL@;Lÿx8WY[ pq7^>!k*>_o< OɷZx /́߰X5سZ-PjuhvvsJ |Z#uJz~SN.) #Aj7V \骤G@J) |ژVzpy޶'_:vUR*[պl@'rH϶RMlT6V ]1%h~IT]SPh~&^'U[-(p; lIV S1_Iek o#c]4gp \ye)p6.AL+i,ޤa \|vL=RI~PoX+ڢ~!eV9oi~S/ym~Ibܨ,Sp'B wT,Sw=Y "1~\P4p]Q} |VhyˢǾ^5+wSW܌ew"wu2GNZ~";{Pe 7M: 7(;Zul1-ƶLor?j|P0CRWu1j}F^>+&׹W k \~J?{BPũSgW ^lJK;ޑm:?w  Kٞ)4!'xaSei/2pbl-˽†m6ȍ+~\iZu"WN۱\TY4E&xkckI \Y=u%tz7;"pťZ /I|旀^i4\&.WJ\p t_.,pbl-e|=Y(.pWY94rYy~QE3n=U|TWt2c-:mTUXbé$iV-S& .|>KZ1S϶_^1Sv'pD^/EX36gNFE0!pgkߨ\!p|+u\[K<6K)LTDn?.>t0x?n:'"H:pbl-XƟuNynQAfB48zhqZbrti0qTmؚOzpt3s~1?GQ8 FW]=4pؚ"Wv_len.CK_Aۛٹ tB)8~g.tt8tg="ëU}Cv ut\aGw $( c E pt=UmI$#twP1굺}/vɞDЭ;pr] eUD@"N^lblGGo])iԹuUjp!h#V7NJEG~/xaUO65Nw: {7>]JۜVio''$phMxL<[re A)NJ]NS x;u[twƟ'.K7]( b{8V98f8y^:pۉΠ ? ȿ8TA.pRmDIǰUNvߍ} }],kPJ"OVchA.o=P |?°e?84#_GzVTX^bl`zoN:pۭ;e uѧX:ph1H(:p>C 87T:pkh` ݙtb/3Q .55Y ||'ѧYn)|f˛{ \uXBls] pc؞D.(?Z> XmׁcEbyb`-+p&U^n! niA}ϻL9 W-Sq8VmȐz |?)ph")O2aٌ> X?3H'plS޶c-jmާL9JX1yc޶?@R*ÏCKLO r$bl[%ppMSJc۽N̜mؒVxiNa)6P cww]AG x8|M ,q?;N r,[ִ_ܜ\<|e<(#3݁tGg ZRy2 hLV;!li_dQΏOA wS8]wc`O᪘jҁQwh='CI\#,88~ 4y%1 &ޛ/3K, I_ĉ~Ѵ<mDIcSzNg DZhUHtݽ< VF`X16 AwWv`mYӲH|@^pKSW-4v \{P xc*{* ~%l7Ț۟hશRi͸#?HՈUmDS7]PX16-AoWc^#8VMMm3ݭF&p ;|?`HE"/= =TϺޛ9HcSLX:l?7ISD:hKf3_|!8z;JO4p|wR*/\BNJ=ݩ8;|rMK4E+ί)Y}݁ٔjmX16e7g}R ܫ{7,^J,fmH,p|:/y%;`E? -wPI'o)8XS+oOXOR!s(_WYZe/TK66Xyœ.Z#3d{]NJ9a[i y$А"Y1pTT~zE<)p詙c4p7c`IƸR΋&4px60~Pv<;bmhJ8ZHht򨩉k>.j NJ5UU{sGd-bC T`Jًm;4![W>}EW6K\NjR^FF@+ ߅^;}r|aH`چ/-OVLlo̴}?q|۹Up-KRT3H+@_&C$ͼL-~j"EErH3(VF"(7Nc*y@ ܢ`L_] - ܢ[2&}]v :7ȢVSkWVOb/pؠ A؇hcnjyppp[c8l"=8155<>~.ՠ}f'g [=e;W)۵hhb7y?}û ڿt;%+Yt]Clþ֊ZAI޽?W$'G->(}3awwͶ6ٯ _tsY)lq| }yܐQUÌe^kO3m;U˒ZC1w7zzqൿyk5 |9?3/i$lE=bxPA 1pG>J%~|%OǺ+$<[ \JR7XX-JR~\OܫQK^ycx%V?8 -,aRR;27.%=po&֍+wҋucs6{wՇ}Y6W*cf|fkȴk5|q!q⍊,B?(tKɾ@+^M2T>OxӍutn/ f^3^9{ǑW>iTʁ7h'\_3p)Pon)bRW9>6jIGW1DOuwIJ7,}0Yw P΍7 O5L,6ljyqܽ&-5.U <ՎxەpWjxD-/.o{eD{}tmH67A'O;A I;pcOVG:[]N;[WvN>2?4?0sepcʋFyVt# t3Qk,yk6K抾T׈h]U endstream endobj 30 0 obj << /Filter /FlateDecode /Length 449 >> stream xI_sF^3O&F~?y9v6t4s5t7u>x%E}.K:UMefy\p8S#B|6t+I?Ycwm9T;w,II`q,JTj5s$C}cvRi|k}j|VkOfH`z>Xrqw7Sm`sWl8vexKcNf@Zl~i|AZ6Rh{=Xatty˴uʱZouYnö7RȻoG^xҾ endstream endobj xref 0 31 0000000000 65535 f 0000000009 00000 n 0000000074 00000 n 0000000120 00000 n 0000000439 00000 n 0000000476 00000 n 0000000625 00000 n 0000000728 00000 n 0000003008 00000 n 0000003117 00000 n 0000003225 00000 n 0000003333 00000 n 0000003446 00000 n 0000009369 00000 n 0000015062 00000 n 0000015584 00000 n 0000015643 00000 n 0000015702 00000 n 0000015840 00000 n 0000016550 00000 n 0000016607 00000 n 0000016664 00000 n 0000016694 00000 n 0000016821 00000 n 0000016897 00000 n 0000017024 00000 n 0000017110 00000 n 0000017237 00000 n 0000017328 00000 n 0000023251 00000 n 0000028944 00000 n trailer << /Size 31 /Root 1 0 R /Info 5 0 R /ID[<5d323738b97978cefbb6b802869615a1><5d323738b97978cefbb6b802869615a1>] >> startxref 29466 %%EOF Credito d’imposta beni strumentali: prorogata al 30/11/23 la scadenza degli investimenti 2022 - Associazione Commercianti Albesi

Credito d’imposta beni strumentali: prorogata al 30/11/23 la scadenza degli investimenti 2022

La conversione del Decreto Milleproroghe ha apportato alcune modifiche al credito d’imposta per gli investimenti. 

La novità principale riguarda la proroga al 30/11/2023 (in luogo del 30/06/2023) del termine per completare gli investimenti ordinari e materiali 4.0 “prenotati” entro il 31/12/2022. In questo modo sarà possibile usufruire delle aliquote del credito d’imposta in vigore nel 2022, più vantaggiose rispetto a quelle del 2023.

Agli investimenti in beni materiali e immateriali “ordinari” non 4.0 e i beni materiali 4.0 “prenotati” entro il 31 dicembre 2022, che saranno conclusi entro il 30 novembre 2023, infatti, continueranno ad essere applicate le aliquote del credito d’imposta in vigore nel 2022, più vantaggiose rispetto a quelle del 2023.

In particolare: 

  • investimenti in beni materiali 4.0 “prenotati” entro il 31 dicembre 2022 e completati entro il 30 novembre 2023
    credito d’imposta:
    – 40% per la quota di investimenti fino a 2,5 milioni di euro;
    – 20% per la quota di investimenti tra 2,5 milioni e 10 milioni di euro;
    – 10% per la quota di investimenti superiore a 10 milioni e fino a 20 milioni (in luogo rispettivamente del 20%-10%-5% previsto per il 2023).
  • investimenti in beni materiali e immateriali ordinari non 4.0 “prenotati” entro il 31 dicembre 2022 e completati entro il 30 novembre 2023,
    credito di imposta del 6% del costo,
    limite massimo dei costi ammissibili:
    – 2 milioni di euro per i beni materiali
    – 1 milione di euro per i beni immateriali.
  • “nuovi” investimenti in beni materiali ed immateriali ordinari non 4.0 effettuati dal 1° gennaio 2023 (non prenotati nel 2022), invece, non spetta nessun credito d’imposta. 

Invariata, invece, la data ultima per effettuare gli investimenti in beni immateriali 4.0 prenotati entro il 31 dicembre 2022. Per tali investimenti, la scadenza resta il 30 giugno 2023. 

  • investimenti in beni immateriali 4.0 “prenotati” entro il 31 dicembre 2022 e completati entro il 30 giugno 2023,
    credito d’imposta del 50% del costo, nel limite massimo dei costi ammissibili pari a 1 milione di euro, 
  • “nuovi” investimenti in beni immateriali 4.0 effettuati dal 1° gennaio 2023 (non prenotati nel 2022)
    credito di imposta: 20%.

Per informazioni:

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

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

Davide Paganotti
0173/226671
dpaganotti@confirete.it

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