ARTICLE · 25 MARCH 2024

Tax | Aggiornamento - Settembre 2023

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L'Agenzia delle Entrate con la Circolare n. 27 del 7 settembre 2023 ha fornito chiarimenti e istruzioni interpretative in merito alle disposizioni contenute nel D.L. n. 11/2023 del 16 febbraio 2023 ("Decreto Cessioni")...

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Comunicazione delle opzioni per la cessione del credito o lo sconto in fattura - Novità del DL 11/2023 (c.d. decreto "Cessioni") (Circolare n. 27/E del 7 settembre 2023)

L'Agenzia delle Entrate con la Circolare n. 27 del 7 settembre 2023 ha fornito chiarimenti e istruzioni interpretative in merito alle disposizioni contenute nel D.L. n. 11/2023 del 16 febbraio 2023 ("Decreto Cessioni"), il quale ha apportato significative modifiche alla disciplina riguardante la cessione del credito d'imposta o lo sconto in fattura ex art. 121 del D.L. n. 34/2020 per alcune agevolazioni fiscali legate a interventi edilizi, come Superbonus e altri bonus edilizi.

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