La Legge di bilancio 2023, in vigore dal 01/01/2023, ha introdotto il credito d’imposta “energetico” anche per il primo trimestre 2023. Di seguito commentiamo sinteticamente le principali novità e riepiloghiamo le variazioni intervenute con l’entrata in vigore del D.L. 176/2022 c.d. “aiuti quater”.
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