{"id":8695,"date":"2024-12-19T15:56:28","date_gmt":"2024-12-19T14:56:28","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=8695"},"modified":"2024-12-20T09:51:02","modified_gmt":"2024-12-20T08:51:02","slug":"erogazioni-liberali-agli-ets-istituito-il-codice-tributo","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2024\/12\/19\/erogazioni-liberali-agli-ets-istituito-il-codice-tributo\/","title":{"rendered":"EROGAZIONI LIBERALI AGLI ETS: ISTITUITO IL CODICE TRIBUTO"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-medium\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/12\/t7u-300x300.png\" alt=\"\" class=\"wp-image-8710\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/12\/t7u-300x300.png 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/12\/t7u-150x150.png 150w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/12\/t7u-768x768.png 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/12\/t7u-146x146.png 146w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/12\/t7u-50x50.png 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/12\/t7u-75x75.png 75w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/12\/t7u-85x85.png 85w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/12\/t7u-80x80.png 80w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/12\/t7u-24x24.png 24w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/12\/t7u-48x48.png 48w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/12\/t7u-96x96.png 96w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/12\/t7u.png 1024w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019Agenzia delle Entrate, <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/6581869\/RIS_n_65_del_18_12_2024.pdf\/b581d217-5e8e-63c9-6d43-9baee72cb0d6\" target=\"_blank\" rel=\"noreferrer noopener\">con Risoluzione n. 65\/E del 18.12.2024<\/a>, ha istituito, per\u00a0 l&#8217;utilizzo in compensazione tramite la sezione \u201cErario\u201d del mod F24,\u00a0 il codice tributo 7037 denominato \u201cCredito d\u2019imposta per le erogazioni liberali in denaro a favore degli enti del Terzo Settore &#8211; Articolo 81 del decreto legislativo 3 luglio 2017, n. 117\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si precisa che nel campo \u201canno di riferimento\u201d del modello di pagamento deve essere riportato, nel formato \u201cAAAA\u201d,&nbsp; il periodo d&#8217;imposta in cui sono state effettuate le erogazioni liberali.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019Agenzia delle Entrate, con Risoluzione n. 65\/E del 18.12.2024, ha istituito, per\u00a0 l&#8217;utilizzo in compensazione tramite la sezione \u201cErario\u201d del mod F24,\u00a0 il codice tributo 7037<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":8710,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-8695","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\/8695","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=8695"}],"version-history":[{"count":2,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/8695\/revisions"}],"predecessor-version":[{"id":8712,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/8695\/revisions\/8712"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/8710"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=8695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=8695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=8695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}