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Tax credit librerie 2025 – Domande fino al 31/10/2025

Torna il Tax Credit librerie. Le domande, per il 2025, potranno essere presentate online entro le ore 12 del 31 ottobre 2025, tramite il portale dedicato messo a disposizione dal Ministero della Cultura.

A comunicarlo un avviso pubblicato sul sito del Ministero della Cultura, direzione generale Biblioteche e Diritto d’autore.

Possono beneficiarne 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 a 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 di imposta

Il tax credit per le librerie non ha un importo fisso come per i bonus, perché la somma viene calcolata in base ad una serie di spese legate ai locali in cui si svolge l’attività di vendita, tenendo conto anche dei limiti per ogni esercente.

Di seguito tabella con l’importo massimo riconoscibile per ogni categoria di spesa (gli importi sono riferiti all’anno precedente la richiesta del credito di imposta – quindi 2024):

  • Imu 3000 Euro;
  • Tari 1500 Euro;
  • Tasi 500 Euro;
  • imposta sulla pubblicità 1500 Euro;
  • tassa per l’occupazione di suolo pubblico 1000 Euro;
  • spese per locazione 8000 Euro al netto dell’Iva;
  • spese per mutuo 3000 Euro;
  • contributi previdenziali e assistenziali per i dipendenti 8000 Euro.

L’importo massimo riconoscibile ad esercente ammonta a 20.000 Euro.

Certificazione

Al fine di validare la pratica di ottenimento del tax credit in oggetto, per la quale risulta necessaria la certificazione, da parte di un intermediario abilitato (professionista o CAF), delle dichiarazioni relative ai dati contabili evidenziati nella domanda dal soggetto richiedente.

 

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

Melanie Monticone 0173 226663 melanie.monticone@acaweb.it

Giorgio Belvedere 0173 226549 giorgio.belvedere@acaweb.it

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