Il D.L. fiscale ha introdotto l’obbligo di preventiva trasmissione della dichiarazione per la compensazione in F24 di
crediti superiori a 5.000 euro, derivanti da imposte sui redditi.
Viene inoltre esteso l’obbligo di utilizzo dei canali telematici dell’Agenzia delle Entrate per l’utilizzo in compensazione in F24 dei crediti d’imposta.
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