Acquisto dei crediti Superbonus: quando l’agio diventa imponibile

from Misterfisco · host Misterfisco

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.

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