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TAX CREDIT PER LE LIBRERIE – RICHIESTA RICONOSCIMENTO CREDITO D’IMPOSTA PER GLI ESERCENTI DI ATTIVITÀ DI VENDITA DI LIBRI NUOVI E USATI

A breve sarà disponibile la modulistica per poter presentare domanda.

A chi si rivolge:
1.esercenti specializzati con codici ATECO principali 47.61 (vendita libri nuovi) o 47.79.1 (vendita libri usati);
2.gli esercenti devono aver realizzato dalla vendita di libri almeno il 70% dei ricavi complessivi nel corso dell’anno precedente la domanda di credito d’imposta.

Determinazione credito di imposta
Gli esercenti che operano nella vendita al dettaglio di libri nuovi e usati, potranno accedere al credito d’imposta nella misura massima di € 20.000 per gli esercenti di librerie indipendenti e di € 10.000 per le librerie ricomprese in gruppi editoriali dagli stessi direttamente gestite.
Il credito d’imposta si sostanzia in un rimborso, con riferimento al singolo punto vendita e alle seguenti voci.

Spesa e Massimale di spesa
• imposta municipale unica – IMU 3.000 €
• tributo per i servizi indivisibili – TASI 500 €
• tassa sui rifiuti – TARI 1.500 €
• imposta sulla pubblicità 1.500 €
• tassa per l’occupazione di suolo pubblico 1.000 €
• spese per locazione, al netto IVA 8.000 €
• spese per mutuo 3.000 €
• contributi previd. e assistenziali personale dipendente 8.000 €

Le voci sopra elencate sono da riferirsi agli importi dovuti nell’anno precedente la richiesta di credito di imposta.

Utilizzo del credito di imposta riconosciuto: il credito di imposta non concorre alla formazione del reddito e si utilizza esclusivamente in compensazione con il modello F24.
Procedure di richiesta del credito di imposta: l’istanza va presentata esclusivamente online attraverso il Portale che sarà attivato sul sito della Direzione Generale Biblioteche e Istituti Culturali entro il 30 settembre di ogni anno.
Il legale rappresentante dell’impresa non ancora iscritto deve registrarsi sul Portale per poi procedere all’inserimento dei dati.

Per informazioni
Ascom Fidi Langhe e Roero
tel. 0173/226611, e-mail ascom.fidi@acaweb.it

 

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