{"id":5483,"date":"2022-03-17T10:48:05","date_gmt":"2022-03-17T09:48:05","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=5483"},"modified":"2022-03-17T11:02:19","modified_gmt":"2022-03-17T10:02:19","slug":"sconto-cessione-dei-bonus-edilizi-i-codici-tributo","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2022\/03\/17\/sconto-cessione-dei-bonus-edilizi-i-codici-tributo\/","title":{"rendered":"SCONTO\/CESSIONE DEI BONUS EDILIZI: I CODICI TRIBUTO"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-medium is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/F24-codici-300x169.jpg\" alt=\"\" class=\"wp-image-5484\" width=\"499\" height=\"281\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/F24-codici-300x169.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/F24-codici-1024x576.jpg 1024w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/F24-codici-768x432.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/F24-codici-1536x864.jpg 1536w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/F24-codici-260x146.jpg 260w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/F24-codici-50x28.jpg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/F24-codici-133x75.jpg 133w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/F24-codici.jpg 1920w\" sizes=\"auto, (max-width:767px) 480px, 499px\" \/><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">                                 Con&nbsp; RM 12\/E del 14.03.2022, l&#8217;Agenzia delle Entrate ha istituito i seguenti codici tributo per l\u2019utilizzo in compensazione, tramite modello F24, dei <strong>crediti<\/strong> relativi alle <strong>detrazioni cedute<\/strong> e agli<strong> sconti praticati<\/strong> ex art. 121 DL 34\/2020:<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;\u201c7701\u201d&nbsp; CESSIONE CREDITO &#8211; SUPERBONUS art. 119 DL n.\n34\/2020 \u2013 art. 121 DL n. 34\/2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c7702\u201d CESSIONE CREDITO &#8211; ECOBONUS art. 14 DL n.\n63\/2013 e IMPIANTI FOTOVOLTAICI art. 16-bis, c. 1, lett. h), del TUIR \u2013 art.\n121 DL n. 34\/2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c7703\u201d CESSIONE\nCREDITO &#8211; SISMABONUS art. 16 DL n. 63\/2013 \u2013 art. 121 DL n. 34\/2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c7704\u201d CESSIONE CREDITO &#8211; COLONNINE RICARICA art.\n16-ter DL n. 63\/2013 \u2013 art. 121 DL n. 34\/2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c7705\u201d CESSIONE CREDITO &#8211; BONUS FACCIATE art. 1, cc\n219 e 220, L. n. 160\/2019 \u2013 art. 121 DL n. 34\/2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c7706\u201d CESSIONE CREDITO &#8211; RECUPERO PATRIMONIO EDILIZIO\nart. 16-bis, c. 1, lett. a), b) e d), del TUIR \u2013 art. 121 DL n. 34\/2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c7707\u201d CESSIONE CREDITO &#8211; ELIMINAZIONE BARRIERE\nARCHITETTONICHE art. 119-ter DL n. 34\/2020 \u2013 art. 121 DL n. 34\/2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c7711\u201d SCONTO &#8211;\nSUPERBONUS art. 119 DL n. 34\/2020 \u2013 art. 121 DL n. 34\/2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c7712\u201d SCONTO &#8211; ECOBONUS art. 14 DL n. 63\/2013 e\nIMPIANTI FOTOVOLTAICI art. 16-bis, c. 1, lett. h), del TUIR \u2013 art. 121 DL n.\n34\/2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c7713\u201d SCONTO &#8211;\nSISMABONUS art. 16 DL n. 63\/2013 \u2013 art. 121 DL n. 34\/2020\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c7714\u201d SCONTO &#8211;\nCOLONNINE RICARICA art. 16-ter DL n. 63\/2013 \u2013 art. 121 DL n. 34\/2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c7715\u201d SCONTO &#8211;\nBONUS FACCIATE art. 1, cc 219 e 220, legge n. 160\/2019 \u2013 art. 121 DL n.\n34\/2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c7716\u201d SCONTO &#8211; RECUPERO PATRIMONIO EDILIZIO art.\n16-bis, c.1, lett. a), b) e d), del TUIR \u2013 art. 121 DL n. 34\/2020\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c7717\u201d SCONTO &#8211; ELIMINAZIONE BARRIERE ARCHITETTONICHE\nart. 119-ter DL n. 34\/2020 \u2013 art. 121 DL n. 34\/2020\u201d. <\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">In sede di compilazione del modello F24 i codici vanno esposti nella sezione \u201cErario\u201d. Nel campo \u201canno di riferimento\u201d va indicato l\u2019anno in cui \u00e8 utilizzabile in compensazione la quota annuale del credito, nel formato \u201cAAAA \u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con&nbsp; RM 12\/E del 14.03.2022, l&#8217;Agenzia delle Entrate ha istituito i seguenti codici tributo per l\u2019utilizzo in compensazione, tramite modello F24, dei crediti relativi alle detrazioni<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":5484,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-5483","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/5483","targetHints":{"allow":["GET"]}}],"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=5483"}],"version-history":[{"count":4,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/5483\/revisions"}],"predecessor-version":[{"id":5494,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/5483\/revisions\/5494"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/5484"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=5483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=5483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=5483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}