{"id":5134,"date":"2021-10-22T10:05:23","date_gmt":"2021-10-22T08:05:23","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=5134"},"modified":"2021-10-22T10:05:24","modified_gmt":"2021-10-22T08:05:24","slug":"credito-dimposta-commissioni-pos","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2021\/10\/22\/credito-dimposta-commissioni-pos\/","title":{"rendered":"CREDITO D&#8217;IMPOSTA COMMISSIONI POS"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-large is-resized\"><img loading=\"lazy\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/3-5-1024x576.jpg\" alt=\"\" class=\"wp-image-5137\" width=\"297\" height=\"166\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/3-5-1024x576.jpg 1024w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/3-5-300x169.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/3-5-768x432.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/3-5-1536x864.jpg 1536w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/3-5-260x146.jpg 260w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/3-5-50x28.jpg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/3-5-133x75.jpg 133w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/3-5.jpg 1920w\" sizes=\"(max-width: 297px) 100vw, 297px\" \/><\/figure><\/div>\n\n\n\n<p>Imprese,\nlavoratori autonomi, nonch\u00e9 soggetti appartenenti al mondo no profit, con\nricavi e compensi 2019 non superiori ad \u20ac 400.000, titolari di conti correnti\nbancari\/postali, stanno ricevendo in questi giorni dal\/i proprio\/i istituto\/i\ndi credito un documento riepilogativo circa l\u2019ammontare del <strong>credito\nd\u2019imposta<\/strong> spettante sulle commissioni applicate ai pagamenti effettuati con\nstrumenti elettronici.<\/p>\n\n\n\n<p>Il<strong>\nbeneficio<\/strong> introdotto dal DL 124\/2019, inizialmente pari al 30% delle\ncommissioni addebitate con carta di debito\/credito, prepagata, altri strumenti\ntracciabili, o per costi fissi che ricomprendono operazioni n franchigia,&nbsp; \u00e8 stato <strong>incrementato <\/strong>al <strong>100%<\/strong>\ndal DL 73\/2021 per tutte quelle <strong>commissioni maturate<\/strong> dal <strong>01.07.2021<\/strong>\nal <strong>30.06.2022.<\/strong><\/p>\n\n\n\n<p>Il credito\nd\u2019imposta \u00e8 utilizzabile esclusivamente&nbsp;\nin compensazione, tramite mod F24, a partire dal\nmese successivo a quello di ricezione del prospetto riepilogativo, codice\ntributo 6916 denominato \u201cCredito d\u2019imposta commissioni pagamenti elettronici \u2013\nart 22 decreto legge 26 ottobre 2019 n. 124\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Imprese, lavoratori autonomi, nonch\u00e9 soggetti appartenenti al mondo no profit, con ricavi e compensi 2019 non superiori ad \u20ac 400.000, titolari di conti correnti bancari\/postali, stanno<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":5137,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/5134"}],"collection":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/comments?post=5134"}],"version-history":[{"count":1,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/5134\/revisions"}],"predecessor-version":[{"id":5138,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/5134\/revisions\/5138"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/5137"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=5134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=5134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=5134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}