Bonus carburante, il codice tributo per le imprese della pesca
Dall’Agenzia delle Entrate è arrivato il codice tributo per le imprese del settore della pesca che hanno diritto al bonus carburante per il secondo trimestre del 2022. Il credito d’imposta può essere utilizzato in compensazione entro la scadenza del 31 dicembre. La misura è stata confermata per il secondo trimestre solo per la pesca dal DL Aiuti e riproposta per il terzo trimestre dal DL Aiuti bis.
Il bonus, specifico per il settore della pesca, è stato introdotto dall’articolo 18 del DL n. 21 del 21 marzo 2022, e prevede un credito d’imposta del 20 per cento della spesa sostenuta nel primo trimestre solare dell’anno 2022. Un piccolo sospiro di sollievo alla luce del caro energia, per l’acquisto di gasolio e benzina necessari per la trazione dei mezzi utilizzati per l’esercizio delle attività.
L’Agenzia delle Entrate ha istituito il codice tributo per utilizzare le somme a cui hanno diritto le imprese per la pesca in relazione al carburante acquistato nei mesi di aprile, maggio e giugno. 6967 è la cifra da inserire nel modello F24.
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