{"id":7523,"date":"2024-01-12T12:20:30","date_gmt":"2024-01-12T11:20:30","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=7523"},"modified":"2024-01-12T12:20:32","modified_gmt":"2024-01-12T11:20:32","slug":"superbonus-per-onlus-odv-aps","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2024\/01\/12\/superbonus-per-onlus-odv-aps\/","title":{"rendered":"SUPERBONUS PER ONLUS, ODV, APS"},"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\/2024\/01\/4-Superbonus-300x169.jpg\" alt=\"\" class=\"wp-image-7524\" width=\"731\" height=\"412\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/01\/4-Superbonus-300x169.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/01\/4-Superbonus-1024x576.jpg 1024w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/01\/4-Superbonus-768x432.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/01\/4-Superbonus-1536x864.jpg 1536w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/01\/4-Superbonus-260x146.jpg 260w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/01\/4-Superbonus-50x28.jpg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/01\/4-Superbonus-133x75.jpg 133w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/01\/4-Superbonus.jpg 1920w\" sizes=\"auto, (max-width:767px) 480px, 731px\" \/><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">                                 In riferimento alle modalit\u00e0 di calcolo del superbonus a favore di Onlus, Odv e Aps &#8211; articolo 119, comma 10\u2013bis DL 34\/2020 (cd decreto \u201cRilancio\u201d) &#8211; l\u2019Agenzia delle Entrate, con risposta a domanda di interpello n. 02 del 08.01.2024, ha chiarito che il rispetto della condizione rappresentata dal titolo di possesso dell&#8217;immobile non sussiste nel caso in cui i suddetti enti siano detentori di un immobile in forza di un contratto di locazione, una concessione o un diritto di superficie.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In riferimento alle modalit\u00e0 di calcolo del superbonus a favore di Onlus, Odv e Aps &#8211; articolo 119, comma 10\u2013bis DL 34\/2020 (cd decreto \u201cRilancio\u201d) &#8211;<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":7524,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-7523","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\/7523","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=7523"}],"version-history":[{"count":1,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/7523\/revisions"}],"predecessor-version":[{"id":7525,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/7523\/revisions\/7525"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/7524"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=7523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=7523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=7523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}