%PDF-1.7 1 0 obj << /Type /Catalog /Outlines 2 0 R /Pages 3 0 R >> endobj 2 0 obj << /Type /Outlines /Count 0 >> endobj 3 0 obj << /Type /Pages /Kids [6 0 R 17 0 R ] /Count 2 /Resources << /ProcSet 4 0 R /Font << /F1 8 0 R /F2 9 0 R /F3 10 0 R /F4 11 0 R >> /XObject << /I1 12 0 R /I2 13 0 R /I3 25 0 R /I4 26 0 R >> /ExtGState << /GS1 15 0 R /GS2 16 0 R /GS3 19 0 R /GS4 20 0 R >> >> /MediaBox [0.000 0.000 595.280 841.890] >> endobj 4 0 obj [/PDF /Text /ImageC ] endobj 5 0 obj << /Producer (dompdf 1.0.2 + CPDF) /CreationDate (D:20260911030849+00'00') /ModDate (D:20260911030849+00'00') >> endobj 6 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 7 0 R >> endobj 7 0 obj << /Filter /FlateDecode /Length 1490 >> stream xuWMoFW̥84?E*=)HlRukr%/Jr%)>7i9?Yɒl @Wٙ7o G>=6%EIÉF-K:yQUZ~9ZN4_OjWZHǓ˒hx|ڶFoDHUTRzn^JRKQo#{xg# I*f(*\VVFhCbt+n5xpF(O-,.+I%aRڔJԚ['* >SxO]nae#KECs/r+qt#OEXZ6|˟(I54W={LbmV,{1R]Ouy:cU:$#d[m)DF noͧSZt$81?*txLR/Hv8f"ld>d1HnQ2$vY] dsh4(aS;_۲Hc?"yl\>%c/\TR {8Sp06AavG;ƎX`ШB& {cլ˕ &D{fj:,ŀQ\E%-֨TXnC.R3Hm=o ņO\N7\1 kfoV+TgR t9h65|C@Kz0%8ũNlq:Ȏ/Fves'Xd)lM ovr^ OYM]KcVq1 6(d郤6w FZq`H\.RO]WWt1-?^ec{q!y+ ǼF7C0l*A@bGQc8}JUi0I(@ \ɵgP#Yv ldi3[D@v {mG(\)'c/RF>XCNVW9e(-OYcg!B)2ɕ0`2̖a?agkȱfV}~v 0f @ qP}v}$U40l(fozlN?!5O0 a_ M0j2bF,|x#u5jo`ڂo[xnt!bΈ;ZaW~ˇX9'DshF,MXprv~:3\l4h,C2V gg˟(&їy RIq =HnV֡|!xz"I })ɐR=YIz\%|qڒvi a|O9߿_ >}zQ> CM~bN1#cxTttGx.d8v)H^:NB<7:yh5d endstream endobj 8 0 obj << /Type /Font /Subtype /Type1 /Name /F1 /BaseFont /Times-Roman /Encoding /WinAnsiEncoding >> endobj 9 0 obj << /Type /Font /Subtype /Type1 /Name /F2 /BaseFont /Times-Bold /Encoding /WinAnsiEncoding >> endobj 10 0 obj << /Type /Font /Subtype /Type1 /Name /F3 /BaseFont /Helvetica /Encoding /WinAnsiEncoding >> endobj 11 0 obj << /Type /Font /Subtype /Type1 /Name /F4 /BaseFont /Helvetica-Bold /Encoding /WinAnsiEncoding >> endobj 12 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace /DeviceGray /BitsPerComponent 8 /Length 5677>> stream x}lg~پ8 BxIl$j 䒬@3p8W\x;qg%(өGTUzU"UIjUmRH ݝ]ypy^3khjmmnH TK8ͺy7V-395CosVȞyMIܽzbH֕l랞tWA޷ي>obSVvW[7})™\⮅๥hJ =Es:=vySgc煁ܭRb"xdbC"oqY'*9&6/?ۍ#>pyVX^SCo;+Ъf\$^OZIwKg(-J8ﺁ/ Ch:^H;:U's"FyG|E"2G$$JI|B]ʎd̘޴džk>Cc||+mGefZ 0e N{tJěa,T3N 5-;{ ;|=/YKV⺧[@ z^ DM~$}4>G"aFRpPo)^lU(z( uAD[Jh yB+;d)i-kE|ݍn6 5ԝ[ۧ­Tۗ:p%*eu>ؤm[NK*n'#da[7ؘ*G;j"a?놞Y#05"+ uCOU$9@`nDV18m߃0q&2tO,YTt#g"YgE E T.xNSe6Rj3=5ȘgK2&ywz7াj̻w7YyT vk-Qb,iMZ*/E)c.@ NŶkU:q</knĹuS*AٯxTn.t|XC F?s;w<20Sr9n7$8{16Oc=g؁ f[j?B}$-2mmze+1[ |M$( ;9 W$ob7 \'4pcM[{O0pblyE~wCV!wǐZ!7qh~وr`ɋ o׈LW9wࣗP\&xbco/}jh7M*Q='Jo91ݎ֒TBMGécr |+?ٹsoڡ0³f2O>zh9fMri4a \GލK!H-e*yj3Q?LGxW晚טf \?\mLM*zc"m155<'0h16O0g4vԘ(m<5VX;76ɟ.\\G0NA(Ӂ c_O?S3M@ . 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 13 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /SMask 12 0 R /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace [ /Indexed /DeviceRGB 145 14 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+$<[ \JR7XX-JR~\OܫQK^ycx%V?8 -,aRR;27.%=po&֍+wҋucs6{wՇ}Y6W*cf|fkȴk5|q!q⍊,B?(tKɾ@+^M2T>OxӍutn/ f^3^9{ǑW>iTʁ7h'\_3p)Pon)bRW9>6jIGW1DOuwIJ7,}0Yw P΍7 O5L,6ljyqܽ&-5.U <ՎxەpWjxD-/.o{eD{}tmH67A'O;A I;pcOVG:[]N;[WvN>2?4?0sepcʋFyVt# t3Qk,yk6K抾T׈h]U endstream endobj 14 0 obj << /Filter /FlateDecode /Length 449 >> stream xI_sF^3O&F~?y9v6t4s5t7u>x%E}.K:UMefy\p8S#B|6t+I?Ycwm9T;w,II`q,JTj5s$C}cvRi|k}j|VkOfH`z>Xrqw7Sm`sWl8vexKcNf@Zl~i|AZ6Rh{=Xatty˴uʱZouYnö7RȻoG^xҾ endstream endobj 15 0 obj << /Type /ExtGState /BM /Normal /CA 0.3 >> endobj 16 0 obj << /Type /ExtGState /BM /Normal /ca 0.3 >> endobj 17 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 21 0 R 23 0 R ] /Contents 18 0 R >> endobj 18 0 obj << /Filter /FlateDecode /Length 1036 >> stream xVn8+fhhDIqpةt>dJt3躟O+V$ꊼON@QK{l-"(e%V^ak~ 0P< R`Fn_i7ue+$>45̈͝ڎYLS#|ܚjg׸ɴB搷o.0fkbw. 1Ӻڶ>@(gIgڙo2A0ՈM@]e0-N컁mYlθ k āOs%naZzisQ @5/Od>+d@@>,ҀGGi}i%qk,-|N&o-SDH_ל)P \)|TcלͰ橃FD7P>Pr  hcB#%0(TCK/ TR k$I(|2y rxt0UVݷGi5d 㪣 }3d#KDHW<1EI?1B/Ed"{r~nif%Bޭvn?* ňz`&[Z`뺀5phX tGd: Jy`%Q@x;RE}dXt\.^F0@ d6<[.,/.+|\3OQ#n@]uH!+a> endobj 20 0 obj << /Type /ExtGState /BM /Normal /ca 1 >> endobj 21 0 obj << /Type /Annot /Subtype /Link /A 22 0 R /Border [0 0 0] /H /I /Rect [ 71.0000 500.5824 167.8760 512.7924 ] >> endobj 22 0 obj << /Type /Action /S /URI /URI (mailto:fiscale@acaweb.it) >> endobj 23 0 obj << /Type /Annot /Subtype /Link /A 24 0 R /Border [0 0 0] /H /I /Rect [ 41.6720 408.6264 157.7120 420.8364 ] >> endobj 24 0 obj << /Type /Action /S /URI /URI (/home/acaweb/public_html/news/news-territorio) >> endobj 25 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace /DeviceGray /BitsPerComponent 8 /Length 5677>> stream x}lg~پ8 BxIl$j 䒬@3p8W\x;qg%(өGTUzU"UIjUmRH ݝ]ypy^3khjmmnH TK8ͺy7V-395CosVȞyMIܽzbH֕l랞tWA޷ي>obSVvW[7})™\⮅๥hJ =Es:=vySgc煁ܭRb"xdbC"oqY'*9&6/?ۍ#>pyVX^SCo;+Ъf\$^OZIwKg(-J8ﺁ/ Ch:^H;:U's"FyG|E"2G$$JI|B]ʎd̘޴džk>Cc||+mGefZ 0e N{tJěa,T3N 5-;{ ;|=/YKV⺧[@ z^ DM~$}4>G"aFRpPo)^lU(z( uAD[Jh yB+;d)i-kE|ݍn6 5ԝ[ۧ­Tۗ:p%*eu>ؤm[NK*n'#da[7ؘ*G;j"a?놞Y#05"+ uCOU$9@`nDV18m߃0q&2tO,YTt#g"YgE E T.xNSe6Rj3=5ȘgK2&ywz7াj̻w7YyT vk-Qb,iMZ*/E)c.@ NŶkU:q</knĹuS*AٯxTn.t|XC F?s;w<20Sr9n7$8{16Oc=g؁ f[j?B}$-2mmze+1[ |M$( ;9 W$ob7 \'4pcM[{O0pblyE~wCV!wǐZ!7qh~وr`ɋ o׈LW9wࣗP\&xbco/}jh7M*Q='Jo91ݎ֒TBMGécr |+?ٹsoڡ0³f2O>zh9fMri4a \GލK!H-e*yj3Q?LGxW晚טf \?\mLM*zc"m155<'0h16O0g4vԘ(m<5VX;76ɟ.\\G0NA(Ӂ c_O?S3M@ . 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 26 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /SMask 25 0 R /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace [ /Indexed /DeviceRGB 145 27 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+$<[ \JR7XX-JR~\OܫQK^ycx%V?8 -,aRR;27.%=po&֍+wҋucs6{wՇ}Y6W*cf|fkȴk5|q!q⍊,B?(tKɾ@+^M2T>OxӍutn/ f^3^9{ǑW>iTʁ7h'\_3p)Pon)bRW9>6jIGW1DOuwIJ7,}0Yw P΍7 O5L,6ljyqܽ&-5.U <ՎxەpWjxD-/.o{eD{}tmH67A'O;A I;pcOVG:[]N;[WvN>2?4?0sepcʋFyVt# t3Qk,yk6K抾T׈h]U endstream endobj 27 0 obj << /Filter /FlateDecode /Length 449 >> stream xI_sF^3O&F~?y9v6t4s5t7u>x%E}.K:UMefy\p8S#B|6t+I?Ycwm9T;w,II`q,JTj5s$C}cvRi|k}j|VkOfH`z>Xrqw7Sm`sWl8vexKcNf@Zl~i|AZ6Rh{=Xatty˴uʱZouYnö7RȻoG^xҾ endstream endobj xref 0 28 0000000000 65535 f 0000000009 00000 n 0000000074 00000 n 0000000120 00000 n 0000000439 00000 n 0000000476 00000 n 0000000625 00000 n 0000000728 00000 n 0000002291 00000 n 0000002400 00000 n 0000002508 00000 n 0000002616 00000 n 0000002729 00000 n 0000008652 00000 n 0000014345 00000 n 0000014867 00000 n 0000014926 00000 n 0000014985 00000 n 0000015116 00000 n 0000016226 00000 n 0000016283 00000 n 0000016340 00000 n 0000016467 00000 n 0000016543 00000 n 0000016670 00000 n 0000016767 00000 n 0000022690 00000 n 0000028383 00000 n trailer << /Size 28 /Root 1 0 R /Info 5 0 R /ID[<0fce89235d16d589a1d301f261a33cbb><0fce89235d16d589a1d301f261a33cbb>] >> startxref 28905 %%EOF TAX CREDIT VACANZE - Associazione Commercianti Albesi

TAX CREDIT VACANZE

Approvati il codice tributo e le modalità attuative per l’aiuto alle vacanze dei nuclei familiari con ISEE non superiore ad € 40.000

Ricordiamo che dal 1.7 al 31.12.2020 è possibile usufruire di un’agevolazione sul pagamento vacanze presso imprese turistiche ricettive, agriturismi e bed & breakfast nazionali:

a) lo sconto è proporzionato al numero dei componenti il nucleo familiare: max € 500 se più di 2 persone, € 300 per 2 persone, € 150 per 1 persona;

b) lo sconto spetta ad un solo componente familiare, purché l’ ISEE del nucleo non superi l’importo di euro 40.000;

c) le spese devono essere sostenute presso un’unica impresa turistica ricettiva, o un singolo agriturismo / bed & breakfast;

d) il totale del corrispettivo deve essere documentato da fattura elettronica / documento commerciale / scontrino o ricevuta fiscale nel quale è indicato il codice fiscale del soggetto fruitore del credito;

e) il pagamento del servizio deve essere corrisposto senza l’ausilio / intervento / intermediazione di soggetti che gestiscono unità o portali telematici diversi da agenzie di viaggio e tour operator.

 

UTILIZZO PER IL TURISTA
Per il nucleo familiare che ne ha diritto, il bonus è fruibile nella misura:

– dell’80% in forma di sconto sul corrispettivo dovuto;

– del 20% in forma di detrazione d’imposta in sede di dichiarazione dei redditi relativa al 2020 (mod. 730 / REDDITI 2021);

Per accedere all’agevolazione il turista dovrà:

– ottenere l’attestazione ISEE, presentando all’INPS la Dichiarazione Sostitutiva Unica (anche tramite un CAF);

– dotarsi di un’identità SPID / Carta d’identità elettronica (CIE);

– scaricare sul proprio smartphone l’apposita app gestita da PagoPA spa denominata “IO”

– generare un codice univoco e un QR-CODE da comunicare al fornitore, previa verifica che lo stesso accetti prenotazioni in base a questa iniziativa.

 

RECUPERO DELLO SCONTO PER LA STRUTTURA
L’ 80% di sconto praticato all’ospite viene recuperato dalla struttura sotto forma di credito di imposta, utilizzabile in compensazione tramite mod. F24 utilizzando il codice tributo 6915 – BONUS VACANZE.
Per la fruibilità dello sconto il fornitore dovrà utilizzare l’apposita procedura web disponibile nell’area riservata del sito Internet dell’Agenzia delle Entrate (Mia scrivania /Servizi per/Comunicare/Bonus Vacanze).
Tale credito potrà anche essere ceduto a terzi, fornitori, istituti di credito etc. previa comunicazione all’Agenzia Entrate mediante apposita Piattaforma Cessione Crediti.

 

Per ulteriori informazioni
UFFICIO FISCALE
tel. 0173 226611
e-mail fiscale@acaweb.it

 

 

freccia  Torna all’elenco news

La tua opinione conta

Ti è piaciuto l’articolo?

Rimani sempre aggiornato con le notizie di settore

Unisciti ad ACA

Scopri come associarsi e i tuoi vantaggi

È semplice, inizia da qui

Potrebbero interessarti anche

10 Settembre 2026

News Contabilità e assistenza fiscale

Credito d’imposta gasolio 2026 per imprese agricole – Domande entro il 30 settembre 2026

7 Luglio 2026

News Contabilità e assistenza fiscale

Rimborso accise sul gasolio per autotrazione – Carbon Tax II trimestre 2026

10 Giugno 2026

News Contabilità e assistenza fiscale

Concordato preventivo biennale: novità