L’Agenzia delle Entrate – DRE Veneto, con la risposta ad interpello n. 907-1595/2021 del 25 giugno 2021, ha chiarito che, per usufruire dell’opzione di cui all’art. 121 del d.l. n. 34/2020 (i.e. sconto in fattura o cessione del credito d’imposta) in luogo della detrazione del 110%, è necessario che le spese sostenute e il SAL [Leggi tutto]
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