Acquisto dei crediti Superbonus: quando l’agio diventa imponibile

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La riforma del reddito di lavoro autonomo introdotta dal Dlgs n. 192/2024 ha profondamente modificato i criteri di determinazione dell’imponibile fiscale. Tuttavia, tali novità non producono effetti retroattivi sui crediti edilizi acquistati prima della sua entrata in vigore.

Episode metadata supplied by the publisher feed · Published Jan 23, 2026

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Acquisto dei crediti Superbonus: quando l’agio diventa imponibile

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