1. Con la conversione in legge del c.d. «Decreto Sostegni» (d.l. n. 41/2021), il legislatore ha inserito un nuovo comma 9-ter all’art. 119 del d.l. n. 34/2020, fornendo ulteriori importanti precisazioni in materia di «superbonus». In particolare, la novella legislativa dispone che l’IVA non detraibile, anche parzialmente, rientra nel calcolo delle spese agevolabili al 110%, [Leggi tutto]
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