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N(r ]hYr5cT>2=mjj6\N︝U>I>ES33gh ih2viOn /R_\Nr iTnOPJ t+r$IuH)J_\wļK|Ձ]ߣ[7%-z1P%8/cJ E^*'_?/ϫ(&,V8I~yqzwwP8[Bpwro_ *&]V?9vGv>msou.]?U*J;@6/j_|W?w}DoOJKe{pϋbup.bDk8+Zslq1VN?" V/pA։!"cx_N;9։!"cƸ_K;Fu ?i2Acy.Tj> ^ۓ7gbl|O&vF:::=F4W/_b)1K4lr^Lz(SgZ&)lӊN}%x6G\(+[4vdu8-&3[E8\iؤo!mЊ |hNߖ]7Hs%N*&*pRcQ` NM6N<ӊ \ca#zY'cT8}QfmY2Ni|}b󍈏~blJX'tmwsԊms캤Z8|@+h%2i؄'mT6FzV|`NOZ pcV~ځӊI N^t&WubdN+)8yђ؉uo^TgܠiU;b*j:ϲ'}վZp%zip BN<0+K QŎBhN*f"Fّ{Њ!mPMV'c3CܹEeD+:posk 1i QN,ƼlNTe lWr?k&?bbl(VPɽ3Сjb.5pZ1 C:Q·_lA-p7֒)3fQlw6{"wj{ΊzNT8馸m x,M7)p؍1lۈ% ʖJ#]K"Qmo8lݞ=SZ!N/vq'w]ޙNLJ3(ƶ1vćb샱N5Eb %Ss+؁v)D*սU(4P^q(FηROkc@+m <هIsC3A4 ehsC/pblo5NM3Bh+V_c]*µGR===Lo 875 9=6՝J}7?eksFvD \m{\&Kw<[u.|:W뤞ү"xvyP\WnnU #CK)"ߠJ"[-* {.K: w_8,xv][9K^rϢ +RSo.+]/HlI2~7[Y W{JUgWE*Cl]Á_ ;35 \;fvxf)P+81qEQ#ca3pLzY(T5ZٗNDYgкĕ'?N´˶8[%Y,qe?k.[ib>'$pgĕ wl)r qR>`-;j5wٳMyCwfc ikis5֕ be2p[+X/bÕ /i^Kӻ5WMa. "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 38 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /SMask 37 0 R /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace [ /Indexed /DeviceRGB 145 39 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+$<[ \JR7XX-JR~\OܫQK^ycx%V?8 -,aRR;27.%=po&֍+wҋucs6{wՇ}Y6W*cf|fkȴk5|q!q⍊,B?(tKɾ@+^M2T>OxӍutn/ f^3^9{ǑW>iTʁ7h'\_3p)Pon)bRW9>6jIGW1DOuwIJ7,}0Yw P΍7 O5L,6ljyqܽ&-5.U <ՎxەpWjxD-/.o{eD{}tmH67A'O;A I;pcOVG:[]N;[WvN>2?4?0sepcʋFyVt# t3Qk,yk6K抾T׈h]U endstream endobj 39 0 obj << /Filter /FlateDecode /Length 449 >> stream xI_sF^3O&F~?y9v6t4s5t7u>x%E}.K:UMefy\p8S#B|6t+I?Ycwm9T;w,II`q,JTj5s$C}cvRi|k}j|VkOfH`z>Xrqw7Sm`sWl8vexKcNf@Zl~i|AZ6Rh{=Xatty˴uʱZouYnö7RȻoG^xҾ endstream endobj xref 0 40 0000000000 65535 f 0000000009 00000 n 0000000074 00000 n 0000000120 00000 n 0000000531 00000 n 0000000568 00000 n 0000000717 00000 n 0000000820 00000 n 0000002922 00000 n 0000003031 00000 n 0000003139 00000 n 0000003247 00000 n 0000003360 00000 n 0000009283 00000 n 0000014976 00000 n 0000015498 00000 n 0000015557 00000 n 0000015616 00000 n 0000015721 00000 n 0000017852 00000 n 0000017909 00000 n 0000017966 00000 n 0000023889 00000 n 0000029582 00000 n 0000030104 00000 n 0000030209 00000 n 0000031664 00000 n 0000031780 00000 n 0000037703 00000 n 0000043396 00000 n 0000043918 00000 n 0000044042 00000 n 0000044645 00000 n 0000044974 00000 n 0000045263 00000 n 0000045346 00000 n 0000045473 00000 n 0000045570 00000 n 0000051493 00000 n 0000057186 00000 n trailer << /Size 40 /Root 1 0 R /Info 5 0 R /ID[<9d330be536b625b830c4be974fec685c><9d330be536b625b830c4be974fec685c>] >> startxref 57708 %%EOF LEGGE DI BILANCIO 2021: NOVITÀ PER LE FAMIGLIE - Associazione Commercianti Albesi

LEGGE DI BILANCIO 2021: NOVITÀ PER LE FAMIGLIE

 

BONUS AFFITTI PER IL LOCATORE DI UNITÀ RESIDENZIALI – comma 333

Per l’anno 2021 è introdotto un contributo a fondo perduto:

  • – a favore dei locatori di immobili
  • – che concedono una riduzione del canone di locazione
  • – per immobili situati in Comuni “ad alta tensione abitativa” 
  • – che costituiscano abitazione principale del conduttore

Importo: il contributo è riconosciuto fino al 50% della riduzione del canone entro il limite massimo annuo di € 1.200 per singolo locatore.

L’attuazione è subordinata ad apposito Provvedimento dell’Agenzia Entrate.

 

BONUS IDRICO – commi da 61 a 65

È introdotta la detrazione, per un massimo di € 1.000, a favore delle persone fisiche residenti in Italia, da utilizzare, entro il 31/12/2021, per interventi di sostituzione su edifici esistenti di vasi sanitari in ceramica con nuovi apparecchi a scarico ridotto, e/o di apparecchi di rubinetteria sanitaria/soffioni doccia/colonne doccia esistenti con nuovi apparecchi a limitazione di flusso d’acqua.

 

BONUS BEBÈ – comma 362

Prorogato per il 2021 l’assegno spettante per ogni figlio nato / adottato, fino al compimento del primo anno d’età / primo anno d’ingresso nel nucleo familiare a seguito dell’adozione.

Il bonus, erogato mensilmente dall’INPS, è così parametrato al valore dell’ISEE:

pari o inferiore a € 7.000 annui          € 1.920 (€ 160 mensili)

da € 7.001 a € 40.000 annui              € 1.440 (€ 120 mensili)

da € 40.001 annui                              € 960 (€ 80 mensili).

 

SOSTEGNO ALLE MADRI CON FIGLI DISABILI – commi 365 – 366

Stanziati € 5 milioni per ciascuno degli anni 2021, 2022 e 2023 per il riconoscimento di un contributo mensile nella misura massima di € 500 netti in favore delle madri disoccupate o monoreddito facenti parte di nuclei familiari monoparentali con figli disabili a carico.

 

CONTRIBUTO ALL’ACQUISTO DI OCCHIALI O LENTI A CONTATTO – commi 437 – 439

Istituito un Fondo per la tutela della vista, con una dotazione di € 5 milioni per ciascuno degli anni 2021, 2022 e 2023, ai fini dell’erogazione di un contributo per l’acquisto di occhiali da vista ovvero di lenti a contatto correttive.

Contributo: voucher una tantum di importo pari a € 50

Destinatari: membri di nuclei familiari con un valore ISEE non superiore a € 10.000 annui

Attuazione: successiva ad apposito decreto ministeriale.

 

DETRAZIONE SPESE VETERINARIE – comma 333

Aumentata da € 500 a € 550 la detrazione delle spese veterinarie (resta ferma la franchigia di € 129,11).

 

BONUS CULTURA 18ENNI – commi 576 e 611

È confermato anche per il 2021 il “bonus cultura” a favore dei residenti in Italia che compiono 18 anni nel 2021, con estensione anche agli abbonamenti a periodici (in precedenza era riconosciuto esclusivamente per abbonamenti a quotidiani).

 

CONTRIBUTO PER LA DIGITALIZZAZIONE – comma 623

  • – Per soggetti appartenenti a nuclei familiari con reddito ISEE non superiore a € 20.000 annui
  • – con almeno uno dei componenti iscritti a un ciclo di istruzione scolastico o universitario
  • – non titolari di un contratto di connessione internet o di un contratto di telefonia mobile
  • – che si dotino del sistema pubblico di identità digitale (SPID)

Il contributo consiste nella concessione in comodato gratuito di un dispositivo elettronico dotato di connettività per un anno, oppure di bonus di equivalente valore da utilizzare per gli stessi fini.

Il beneficio è concesso ad un solo soggetto per nucleo familiare, nel limite complessivo massimo di spesa di € 20 milioni per l’anno 2021, con modalità di accesso definite con apposito decreto.

 

CONTRIBUTO SERVIZI INFORMATIVI – commi 612 e 613

È confermato, per le famiglie con ISEE inferiore ad € 20.000, il riconoscimento per il 2021 e 2022 di un contributo aggiuntivo di importo massimo di € 100 sotto forma di sconto sul prezzo di vendita per l’acquisto di abbonamenti a quotidiani / riviste / periodici anche in formato digitale.

 

BONUS TV – commi 614 e 615

Contributo fino a € 50 per l’acquisto di TV e decoder idonei alla ricezione di programmi radiotelevisivi con le nuove tecnologie trasmissive DVB-T2 / HEVC, riconosciuto dal rivenditore sotto forma di sconto sul prezzo di vendita (IVA compresa) dell’apparecchio acquistato.

 

INCENTIVI AUTO BASSA EMISSIONE – commi da 652 a 657 e 691

È confermato per il 2021 il contributo statale

– per l’acquisto di nuovi autoveicoli (cat. M1) a ridotte emissioni di CO2

– per l’acquisto di motoveicoli elettrici o ibridi nuovi

Inoltre è previsto un contributo statale per l’acquisto tra il 1/01/2021 ed il 30/06/2021 di veicoli per il trasporto merci nuovi di categoria N1 (fino a 3,5 tonnellate) nonché di autoveicoli speciali di categoria M1 nuovi di fabbrica.

 

BONUS VEICOLI ELETTRICI – commi da 77 a 79

Previsto il riconoscimento di un contributo pari al 40% delle spese sostenute da soggetti con ISEE inferiore a € 30.000 per l’acquisto in Italia entro il 31.12.2021 di veicoli nuovi di fabbrica alimentati esclusivamente ad energia elettrica di potenza pari o inferiore a 150 kW.

Le modalità / termini di erogazione del contributo in esame sono demandate ad un apposito Decreto.

 

Per ulteriori informazioni contattare:

 ASSOCIAZIONE COMMERCIANTI ALBESI
UFFICIO FISCALE
Piazza San Paolo, 3 – 12051 Alba (CN)
fiscale@acaweb.it
0173 226611 

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