Carrello
Il tuo carrello è vuoto
Quantità:
Totale parziale
Imposte
Spedizione
Totale
Si è verificato un errore con PayPalClicca qui per riprovare
FesteggiaGrazie per l’acquisto!A breve dovresti ricevere una conferma dell’ordine da parte di PayPal.Chiudi il carrello

Consulenza alle Imprese

consigliamo e seguiamo la tua azienda

New Notizie

New Notizie

« Torna a New Notizie « Post meno recente | Post più recente »

Sport Bonus 2018

Pubblicato il 11 giugno 2018 alle 04.40

Sport Bonus: in Gazzetta le norme attuative del credito d'imposta


Pubblicate in GU le disposizioni applicative del credito d’imposta per le erogazioni liberali effettuate nel 2018 per gli interventi di restauro o ristrutturazione degli impianti sportivi pubblici


Pubblicato in Gazzetta Ufficiale del 7 giugno 2018 n. 130, il Dpcm del 23 aprile 2018 che contiene le disposizioni applicative dell’agevolazione introdotta dalla legge di bilancio 2018, ovvero il riconoscimento di un contributo, sotto forma di credito d'imposta, per le erogazioni liberali in denaro effettuate nel corso dell'anno solare 2018 per interventi di restauro o ristrutturazione degli impianti sportivi pubblici, ancorche' destinati ai soggetti concessionari.(articolo 1, commi da 363 a 366, legge 205/2017).

 

Il contributo denominato «Sport bonus», è riconosciuto a tutte le imprese, esercitate in forma individuale e collettiva, nonche' alle stabili organizzazioni nel territorio dello Stato di imprese non residenti.

 

Ai fini del riconoscimento dello Sport bonus, le erogazioni liberali devono essere effettuate dalle imprese avvalendosi esclusivamente di uno dei seguenti sistemi di pagamento:

 

  • bonifico bancario;
  • bollettino postale;
  • carte di debito, carte di credito e prepagate;
  • assegni bancari e circolari.

ed e' riconosciuto, nel limite del 3 per mille dei ricavi annui, nella misura del 50% delle erogazioni liberali in denaro fino a 40.000,00 euro effettuate nel corso dell'anno solare 2018.

 

l credito d'imposta sarà utilizzabile in tre quote annuali di pari importo in ciascuno degli esercizi finanziari 2018, 2019 e 2020, a decorrere dal quinto giorno lavorativo successivo a quello di pubblicazione sul sito internet istituzionale dell'Ufficio per lo sport dell'elenco dei soggetti cui e' riconosciuto il credito medesimo, esclusivamente in compensazione, presentando il modello F24 esclusivamente attraverso i servizi telematici messi a disposizione dall'Agenzia delle entrate, pena il rifiuto dell'operazione di versamento.


https://www.fiscoetasse.com/upload/Dpcm-del-23042018-sport-bonus.pdf" target="_blank">http://https://www.fiscoetasse.com/upload/Dpcm-del-23042018-sport-bonus.pdf

Categorie: Fisco

Pubblica un commento

Attenzione.

Oops, you forgot something.

Attenzione.

Le parole inserite non corrispondono al testo fornito. Riprova.

1269 commenti

Rispondi golden goose outlet
alle 23.36 Eel 29 aprile 2021 
I wanted to create you a little note to thank you so much again for all the magnificent concepts you have featured above. This has been quite shockingly generous with people like you to deliver without restraint all that numerous people could possibly have distributed as an e book to end up making some dough for themselves, most importantly considering that you might have done it if you ever considered necessary. The good tips in addition served to be a fantastic way to fully grasp other individuals have the same interest similar to my own to realize great deal more with reference to this condition. I think there are lots of more fun instances up front for folks who discover your website.
golden goose outlet http://www.goldengoose-outlet.us.com
Rispondi supreme hoodie
alle 20.43 Eel 29 aprile 2021 
I would like to express some appreciation to you just for bailing me out of such a dilemma. Right after browsing through the world-wide-web and obtaining ways that were not pleasant, I figured my life was done. Being alive devoid of the approaches to the issues you have sorted out through your good guide is a crucial case, as well as those that would have in a negative way affected my career if I hadn't discovered the blog. Your personal competence and kindness in handling everything was very helpful. I am not sure what I would've done if I had not come across such a subject like this. I can at this time look forward to my future. Thanks for your time very much for the high quality and result oriented help. I will not be reluctant to recommend the sites to any individual who requires assistance on this topic.
supreme hoodie http://www.supreme-clothings.us.com
Rispondi kobe shoes
alle 20.42 Eel 29 aprile 2021 
I enjoy you because of every one of your effort on this web page. Kate delights in working on investigations and it's easy to understand why. All of us notice all of the lively ways you present priceless items via your website and as well as attract contribution from some other people on that area so our favorite princess is in fact learning a lot of things. Have fun with the rest of the year. You are performing a pretty cool job.
kobe shoes http://www.kobesneakers.com
Rispondi jordan 11
alle 20.42 Eel 29 aprile 2021 
I must show some thanks to this writer just for bailing me out of this issue. Just after looking out throughout the search engines and coming across techniques which are not helpful, I was thinking my life was done. Being alive minus the strategies to the difficulties you have resolved all through your entire posting is a critical case, as well as ones that might have negatively affected my career if I hadn't come across your website. Your own natural talent and kindness in taking care of all the stuff was crucial. I'm not sure what I would have done if I hadn't come upon such a solution like this. I can at this time relish my future. Thanks very much for your reliable and results-oriented help. I will not hesitate to propose your web site to any individual who needs guidance on this subject matter.
jordan 11 http://www.jordan11retro.us.com
Rispondi yeezy boost 350 v2
alle 20.41 Eel 29 aprile 2021 
I together with my friends happened to be looking through the nice thoughts on the blog and then before long got a horrible feeling I never thanked the blog owner for them. All of the guys were for that reason passionate to see them and have in effect unquestionably been tapping into them. Thank you for actually being really helpful and for pick out these kinds of superb things most people are really needing to know about. My personal honest apologies for not expressing appreciation to you sooner.
yeezy boost 350 v2 http://www.adidasyeezyboost350.us.com
Rispondi stone island clothing
alle 20.40 Eel 29 aprile 2021 
I must point out my appreciation for your generosity in support of men and women that have the need for help with the subject matter. Your personal commitment to passing the message along came to be incredibly informative and has continuously encouraged individuals much like me to get to their dreams. Your helpful facts implies this much to me and further more to my office workers. Regards; from each one of us.
stone island clothing http://www.stoneislands.us
Rispondi yeezy boost 350 v2
alle 20.40 Eel 29 aprile 2021 
I wish to convey my love for your kindness in support of women who require guidance on this topic. Your special commitment to getting the solution all-around has been surprisingly significant and have really made associates like me to arrive at their ambitions. Your entire interesting useful information denotes this much a person like me and especially to my office colleagues. Best wishes; from everyone of us.
yeezy boost 350 v2 http://www.adidasyeezy350v2boost.com
Rispondi supreme clothing
alle 01.53 Eel 29 aprile 2021 
Thanks so much for providing individuals with an exceptionally superb opportunity to read articles and blog posts from this site. It is always so lovely and stuffed with a lot of fun for me personally and my office colleagues to search your blog no less than thrice in 7 days to learn the new guides you have got. And of course, I am always motivated considering the splendid principles you give. Some 3 tips in this post are in fact the very best I have ever had.
supreme clothing http://www.supremeoutlet.us.com
Rispondi hermes
alle 01.52 Eel 29 aprile 2021 
I and my pals were found to be examining the excellent hints found on the website and then the sudden I got an awful feeling I had not thanked the site owner for them. Most of the young boys came as a consequence thrilled to study them and have in effect in actuality been making the most of them. We appreciate you genuinely considerably considerate and also for selecting such impressive tips most people are really eager to be aware of. My honest apologies for not expressing gratitude to you earlier.
hermes http://www.hermesonlineshop.com
Rispondi adidas yeezy
alle 01.52 Eel 29 aprile 2021 
Thank you so much for providing individuals with an extraordinarily memorable chance to check tips from this website. It's usually very brilliant plus packed with amusement for me personally and my office friends to search your site at the least three times per week to see the latest issues you will have. And lastly, I'm so always fulfilled with the spectacular creative concepts you give. Some 1 facts in this post are certainly the most impressive I have had.
adidas yeezy http://www.adidasyeezyboost350.us.com
Rispondi yeezy supply
alle 01.52 Eel 29 aprile 2021 
My husband and i got very relieved Emmanuel managed to complete his preliminary research because of the ideas he came across out of your web pages. It is now and again perplexing just to always be handing out tactics which often many others might have been selling. So we acknowledge we now have the writer to give thanks to because of that. The explanations you've made, the simple site navigation, the relationships your site make it easier to foster - it's got many terrific, and it's assisting our son in addition to us recognize that the matter is exciting, and that is extraordinarily pressing. Many thanks for everything!
yeezy supply http://www.adidasyeezysupply.com
Rispondi curry 6
alle 01.52 Eel 29 aprile 2021 
Thanks so much for providing individuals with remarkably pleasant chance to read from this blog. It really is so nice and full of amusement for me personally and my office friends to search your blog a minimum of thrice in 7 days to learn the latest issues you have. Of course, I am at all times impressed with your surprising points you serve. Selected 3 tips in this post are basically the most impressive I have ever had.
curry 6 http://www.curry-6.us
Rispondi yeezy supply
alle 01.51 Eel 29 aprile 2021 
I wanted to compose a brief comment to appreciate you for all of the superb steps you are showing here. My time-consuming internet search has at the end been honored with really good details to talk about with my partners. I 'd mention that most of us visitors are unquestionably fortunate to live in a perfect place with very many lovely individuals with helpful opinions. I feel very lucky to have discovered the site and look forward to many more awesome minutes reading here. Thank you again for all the details.
yeezy supply http://www.yeezyshoessupply.com
Rispondi kyrie 5 shoes
alle 06.19 Eel 28 aprile 2021 
I'm just writing to make you understand what a great discovery my wife's daughter undergone visiting yuor web blog. She picked up so many pieces, including what it's like to possess a wonderful teaching mindset to let other folks completely know just exactly specific specialized subject areas. You undoubtedly exceeded my desires. Thank you for producing these insightful, healthy, explanatory and also easy thoughts on your topic to Tanya.
kyrie 5 shoes http://www.kyrie5.org
Rispondi bape clothing
alle 06.19 Eel 28 aprile 2021 
Thank you for your whole effort on this web site. Kim really loves carrying out investigations and it's obvious why. My spouse and i learn all regarding the compelling form you present vital steps via the website and as well encourage contribution from other people on the matter while our own girl is without a doubt understanding a lot of things. Take pleasure in the remaining portion of the year. You are always performing a wonderful job.
bape clothing http://www.bape-clothing.us
Rispondi off white outlet
alle 06.18 Eel 28 aprile 2021 
I want to show appreciation to this writer just for rescuing me from this type of setting. Just after searching throughout the online world and finding advice which are not pleasant, I thought my entire life was done. Living without the presence of solutions to the issues you have resolved all through your entire article content is a crucial case, as well as those that might have in a wrong way affected my career if I had not encountered your web blog. Your actual natural talent and kindness in playing with the whole thing was important. I'm not sure what I would've done if I had not discovered such a stuff like this. I'm able to at this point relish my future. Thanks a lot very much for your impressive and amazing help. I will not hesitate to suggest the blog to any individual who should get guidelines about this subject matter.
off white outlet http://www.offwhiteoutlet.us.org
Rispondi giannis shoes
alle 06.17 Eel 28 aprile 2021 
I intended to send you one very little remark so as to thank you yet again considering the precious thoughts you have shown in this article. It's so particularly open-handed of you to allow easily all that many people could possibly have made available for an electronic book to help make some money for themselves, primarily since you might have tried it if you desired. The pointers also worked like a great way to be aware that other people have the same keenness really like my own to know more in terms of this problem. Certainly there are millions of more enjoyable moments in the future for many who browse through your website.
giannis shoes http://www.giannisantetokounmposhoes.us
Rispondi air jordan
alle 10.37 Eel 27 aprile 2021 
I simply wanted to type a word to be able to thank you for some of the awesome guides you are giving out at this site. My extended internet lookup has finally been honored with high-quality knowledge to exchange with my two friends. I would believe that we site visitors actually are really fortunate to exist in a very good community with so many wonderful professionals with helpful techniques. I feel truly fortunate to have seen the site and look forward to tons of more entertaining minutes reading here. Thanks a lot once again for all the details.
air jordan http://www.cheapjordan.us
Rispondi jordan 11
alle 10.37 Eel 27 aprile 2021 
I am just writing to make you know of the awesome encounter my cousin's girl undergone studying your web page. She even learned a wide variety of details, which included what it is like to have a wonderful teaching spirit to have men and women quite simply gain knowledge of chosen very confusing topics. You undoubtedly did more than readers' desires. I appreciate you for imparting these invaluable, trustworthy, edifying and as well as unique tips about this topic to Jane.
jordan 11 http://www.jordan11retro.us.com
Rispondi yeezy supply
alle 10.35 Eel 27 aprile 2021 
I actually wanted to send a brief remark to be able to say thanks to you for some of the pleasant secrets you are placing on this site. My time intensive internet research has finally been paid with beneficial know-how to go over with my friends and family. I would state that that we site visitors actually are unequivocally endowed to live in a great site with very many brilliant people with valuable secrets. I feel quite grateful to have discovered your website page and look forward to tons of more enjoyable times reading here. Thanks again for all the details.
yeezy supply http://www.supplyyeezy.us

Categorie

0
/
Immagine lightbox