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Date: Mon, 27 Oct 2025 13:12:54 +0100
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<https://studioiniziativa.musvc6.net/e/r?q=3DM4%3dBBM5M_0tht_K4_7uks_G0=
_0tht_J9pXycta.54xFCIrF183N.uH2_Live_Vx9_7uks_G00G1.5AIC_Live_Vx_Kfwh_V=
u0yB_7uks_H8EQCJ_u6wE_0tht_K73_85_Kfwh_UK_Live_WvS7__Live_VN0J._Live_Ws=
_Kfwh_Vs_Live_Ws8.s_Live_VNQ_7uks_H88I_7uks_GZEP.LFQb4p5s.H.H_0tht_J9.I=
A_0tht_K79_Qffaq%26u%3dTIaRXL%268%3d5N8PuY.39B%26B8%3dUMY%261%3dU%266%3=
dZJ%26I%3dIZJW%26B%3d-TJdQZLWQYL&mupckp=3DmupAtu4m8OiX0wt>Se non leggi =
correttamente questo messaggio, clicca quiNewsletter di Studio Iniziati=
vaAgevolazioni 4.0 e 5.0 per l'anno 2026=C2=A0
Finestra temporale e =E2=80=9Cprenotazione=E2=80=9D investimenti
=C2=A0Gli investimenti effettuati dal 1/01/2026 al 30/06/2027 saranno a=
gevolabili a condizione che, entro il 31/12/2026, sia stato emesso l=E2=
=80=99ordine e versato almeno il 20% del costo del bene.
=C2=A0
Forma dell=E2=80=99agevolazione
Dal 2026 si prevede il passaggio dal credito d=E2=80=99imposta (che res=
ta per le aziende agricole) al meccanismo di iperammortamento (maggiora=
zione della base ammortizzabile ai fini delle imposte).
=C2=A0
Beni 4.0 (Allegati A e B)
Saranno agevolati i beni riconducibili agli Allegati A e B di Transizio=
ne 4.0, con maggiorazione al 180%.Beneficio indicativo: 180 =C3=97 24 /=
 100 =3D 43,20%.
Autoproduzione di energia rinnovabile
Saranno agevolati i beni materiali destinati all=E2=80=99autoproduzione=
 e autoconsumo (incluso stoccaggio), con requisiti di elevata efficienz=
a e componentistica (ad es. pannelli) di origine europea. Anche qui, ma=
ggiorazione al 180% =E2=86=92 43,20%.
Investimenti 5.0 (efficientamento)
Saranno agevolati al 220% gli investimenti che proseguono la Transizion=
e 5.0, con riduzione dei consumi: almeno =E2=80=933% a livello di azien=
da oppure almeno =E2=80=935% sui processi di produzione interessati.Ben=
eficio indicativo: 220 =C3=97 24 / 100 =3D 52,80%.
DNSH e cumulo
Essendo misura a finanziamento nazionale, si superano i vincoli ambient=
ali DNSH applicati in precedenza, con rientro dei settori prima esclusi=
. =C3=88 ammesso il cumulo con altre agevolazioni nazionali ed europee =
sugli stessi progetti, purch=C3=A9 non si finanzino le stesse quote d=E2=
=80=99investimento e non si superi il costo totale dell=E2=80=99investi=
mento stesso.
=C2=A0
Gestione operativa
Le regole attuative saranno rese note e la gestione avverr=C3=A0 sulla =
piattaforma GSE, con invio delle comunicazioni e delle certificazioni r=
ichieste.
Aziende agricole
=C2=A0Per le aziende agricole in regime catastale =C3=A8 previsto un cr=
edito d=E2=80=99imposta fino al 40%.
Il Gruppo Studio INIZIATIVA =C3=A8 il tuo=C2=A0partner=C2=A0di riferime=
nto. Con la sua esperienza trentennale =C3=A8 in grado di fornirti supp=
orto=C2=A0in tutte le fasi necessarie a beneficiare degli incentivi.
Non farti scappare questa opportunit=C3=A0, contattaci o scrivici per a=
pprofondire ogni dettaglio.
=C2=A0
Massimo Genesio
Cell. +39.335.71.74.292
E-mail: mgenesio@studioiniziativa.it
=C2=A0
Stefania Marocco
Cell. +39.335.71.74.296=C2=A0
E-mail:smarocco@studioiniziativa.it
=C2=A0

Mattia Gentile
Cell. +39.388.30.89.814=C2=A0
E-mail:=C2=A0mgentile@studioiniziativa.it
=C2=A0
Edoardo Bertoni
Cell.=C2=A0+39.366.11.46.888=C2=A0
E-mail:=C2=A0ebertoni@studioiniziativa.it
=C2=A0
Da oggi puoi contattarci per ricevere un=E2=80=99assistenza specifica s=
ulle tue esigenze.Contattaci per saperne di pi=C3=B9.Capiamo insieme le=
 soluzionie le opportunit=C3=A0per la tua azienda
Siamo una societ=C3=A0 torinese di=C2=A0consulenza di direzione=C2=A0ne=
l settore della finanza d=E2=80=99impresa. Nata nel 1994, abbiamo affia=
ncato migliaia di aziende italiane nell'impostazione e nello sviluppo d=
i attivit=C3=A0 e progettinei settori strategici dell=E2=80=99imprendit=
oria.
Corso Francia, 333, 10142 Torino TO
Tel. =C2=A0011 77 28 199=C2=A0
Fax.=C2=A0011 77 28 200=C2=A0
Email=C2=A0
info@studioiniziativa.it<https://studioiniziativa.musvc6.net/e/r?q=3DK2=
%3dEzK3P_xrfw_92_5xYq_EC_xrfw_87namard.s2vI1GpIo61Q.iFz_OWtc_Yl75LtKrKj=
_IdzV_SsMx6sBx610k4rKz65.8yGA_OWtc_Zl0q_OWtc_ZjRJb9_IdzV_SIFjCvPz_IdzV_=
TqX_xrfw_8WvAtC_5xYq_FACV_5xYq_Ecn26E_xrfw_95Lbg2nZj6-FYF2-GdlV-KBF3-rB=
jZLag42n8gIelZ%26p%3dX0XMbC%265%3dzRyMpc.t67%26Fy%3dRHc%26r%3dR%261%3dd=
A%26F%3dDdAT%267%3dZ8ZLc7VG&mupckp=3DmupAtu4m8OiX0wt>Gestisci la tua is=
crizione=C2=A0=C2=A0|=C2=A0=C2=A0<https://studioiniziativa.musvc6.net/e=
/r?q=3DR2%3d0AR3K_9yfr_J9_5sjx_E8_9yfr_IDnVxhrY.49vDBNpDzC1L.tMz_Jh1c_T=
wD_5sjx_E86M8.30NA_Jh1c_Tw_Pdug_asaN_Pdug_aqLHT9P_9yfr_J9M8-1C_5sjx_F68=
ZpZv_Pdug_an_Jh1c_UuUAW_9yfr_J9J6_9yfr_Id_5sjx_F6_9yfr_ID_HYHQM_Jh1c_TM=
V_5sjx_F67T_5sjx_EXIT2RNe8RMSGTPYES_9yfr_Id_5sjx_EXE_Pdug_aqHC_Pdug_ZIZ=
_9yfr_ID9LN_Pdug_anO_MWaecu%26p%3dSKeMWN9n3r%26B%3dzM0TpX.5C7%26A0%3dYH=
X%263%3dY%261%3dYL%26M%3dDYLa%267%3d-SOeLYPZLSM&mupckp=3DmupAtu4m8OiX0w=
t>Cancella iscrizione
=09=09=09=09=09=09=09=09=09Ricevi questa email perch=C3=A9 hai lasciato=
 il tuo indirizzo email al nostro personale e hai acconsentito a riceve=
re comunicazioni email da parte nostra.
=09=09=09=09=09=09=09=09=09Studio Iniziativa s.r.l., Corso Francia, 296=
, torino, 10146 IT torino
=09=09=09=09=09=09=09=09=09Massimo Genesio studioiniziativa.it 01177281=
99
=09=09=09=09=09=09=09=09
=09=09=09=09=09=09=09=09=09Messaggio inviato con=C2=A0MailUp=C2=AE

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e=3D"display:none;font-size:1px;color:#333333;line-height:1px;max-heigh=
t:0px;max-width:0px;opacity:0;overflow:hidden;">Finestra temporale e =E2=
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repeat;background-position:left top;background-color:#FFFFFF" role=3D"n=
one">=0A     <tbody>=0A      <tr><td valign=3D"top" style=3D"padding:0;=
Margin:0">=0A       <table class=3D"es-content" cellspacing=3D"0" cellp=
adding=3D"0" align=3D"center" role=3D"none" style=3D"mso-table-lspace:0=
pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0px;tab=
le-layout:fixed !important;width:100%">=0A         <tbody><tr style=3D"=
border-collapse:collapse;padding:10px">=0A          <td align=3D"center=
" style=3D"padding:0;Margin:0">=0A           <table class=3D"es-content=
-body" cellspacing=3D"0" cellpadding=3D"0" bgcolor=3D"#ffffff" align=3D=
"center" role=3D"none" style=3D"mso-table-lspace:0pt;mso-table-rspace:0=
pt;border-collapse:collapse;border-spacing:0px;background-color:#FFFFFF=
;width:600px">=0A             <tbody><tr style=3D"border-collapse:colla=
pse;padding:10px">=0A              <td align=3D"left" style=3D"padding:=
0;Margin:0">=0A               <table width=3D"100%" cellspacing=3D"0" c=
ellpadding=3D"0" role=3D"none" style=3D"mso-table-lspace:0pt;mso-table-=
rspace:0pt;border-collapse:collapse;border-spacing:0px" class=3D"reTabl=
eSelected">=0A                 <tbody><tr style=3D"border-collapse:coll=
apse;padding:10px">=0A                  <td valign=3D"top" align=3D"cen=
ter" style=3D"padding:0;Margin:0;width:600px">=0A                   <ta=
ble width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" role=3D"presenta=
tion" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collaps=
e:collapse;border-spacing:0px">=0A                     <tbody><tr style=
=3D"border-collapse:collapse;padding:10px">=0A                      <td=
 align=3D"center" style=3D"padding:0;Margin:0;font-size:0px"><img src=3D=
"https://ecdjix.stripocdn.email/content/guids/CABINET_3fd86c3aaa0b632a9=
246e453fc6aa489/images/studioiniziativa_logo_fondobianco.jpg" alt=3D"Se=
a" class=3D"adapt-img" title=3D"Sea" width=3D"465" style=3D"display:blo=
ck;border:0;outline:none;text-decoration:none;-ms-interpolation-mode:bi=
cubic"></td>=0A                     </tr>=0A                     <tr st=
yle=3D"border-collapse:collapse;padding:10px">=0A                      =
<td align=3D"center" bgcolor=3D"#315f81" style=3D"padding:25px;Margin:0=
"><h1 style=3D"Margin:0;line-height:29px;mso-line-height-rule:exactly;f=
ont-family:arial, 'helvetica neue', helvetica, sans-serif;font-size:24p=
x;font-style:normal;font-weight:normal;color:#ffffff"><strong>Newslette=
r di Studio Iniziativa</strong></h1></td>=0A                     </tr>=0A=
                     <tr style=3D"border-collapse:collapse;padding:10px=
">=0A                      <td style=3D"padding:0;Margin:0">=0A        =
               <table class=3D"es-menu" width=3D"100%" cellspacing=3D"0=
" cellpadding=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0pt=
;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0px">=0A =
                        <tbody><tr class=3D"links" style=3D"border-coll=
apse:collapse;padding:10px">=0A                          <td style=3D"M=
argin:0;padding-left:5px;padding-right:5px;padding-top:8px;padding-bott=
om:8px;border:0" width=3D"100%" bgcolor=3D"#315f81" align=3D"center"><a=
 target=3D"_blank" style=3D"-webkit-text-size-adjust:none;-ms-text-size=
-adjust:none;mso-line-height-rule:exactly;text-decoration:none;display:=
block;font-family:arial, 'helvetica neue', helvetica, sans-serif;color:=
#ffffff;font-size:18px;font-weight:bold" href=3D"#simest"></a><a target=
=3D"_blank" href=3D"#simest" style=3D"text-align: -webkit-center; text-=
size-adjust: none; text-decoration-line: none; display: block; font-fam=
ily: arial, &quot;helvetica neue&quot;, helvetica, sans-serif; color: r=
gb(255, 255, 255); font-size: 18px; font-weight: bold;"><span style=3D"=
font-size: 20px;">Agevolazioni 4.0 e 5.0 per l'anno 2026</span></a></td=
></tr></tbody></table></td></tr><tr style=3D"border-collapse:collapse;p=
adding:10px"><td style=3D"padding:0;Margin:0"><table class=3D"es-menu" =
width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" role=3D"presentation=
" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:co=
llapse;border-spacing:0px">=0A                         <tbody><tr class=
=3D"links" style=3D"border-collapse:collapse;padding:10px">=0A         =
                 <td style=3D"Margin:0;padding-left:5px;padding-right:5=
px;padding-top:8px;padding-bottom:8px;border:0" width=3D"100%" bgcolor=3D=
"#315f81" align=3D"center"><a style=3D"-webkit-text-size-adjust:none;-m=
s-text-size-adjust:none;mso-line-height-rule:exactly;text-decoration:no=
ne;display:block;font-family:arial, 'helvetica neue', helvetica, sans-s=
erif;color:#ffffff;font-size:16px" href=3D"#simest" target=3D"blank"></=
a></td>=0A                         </tr>=0A                       </tbo=
dy></table></td>=0A                     </tr>=0A                     <t=
r style=3D"border-collapse:collapse;padding:10px">=0A                  =
    <td align=3D"center" style=3D"padding:0;Margin:0;font-size:0px">&nb=
sp;</td>=0A                     </tr>=0A                     <tr style=3D=
"border-collapse:collapse;padding:10px">=0A                      <td al=
ign=3D"center" style=3D"padding:20px;Margin:0;font-size:0">=0A         =
              <table border=3D"0" width=3D"100%" height=3D"100%" cellpa=
dding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-=
lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing=
:0px">=0A                         <tbody><tr style=3D"border-collapse:c=
ollapse;padding:10px">=0A                          <td style=3D"padding=
:0;Margin:0;border-bottom:1px solid #cccccc;background:none;height:1px;=
width:100%;margin:0px"></td>=0A                         </tr>=0A       =
                </tbody></table></td>=0A                     </tr>=0A  =
                   <tr style=3D"border-collapse:collapse;padding:10px">=
=0A                      <td align=3D"left" style=3D"padding:0;Margin:0=
"><span id=3D"docs-internal-guid-12a20021-7fff-c2d6-2ae2-2d6138ec17fa">=
</span><p style=3D"font-size: 13px; font-family: -apple-system, BlinkMa=
cSystemFont, &quot;Helvetica Neue&quot;, &quot;Segoe UI&quot;, Arial, s=
ans-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &=
quot;Segoe UI Symbol&quot;;"><span style=3D"font-size: 16px; font-famil=
y: Arial;"><strong>Finestra temporale e =E2=80=9Cprenotazione=E2=80=9D =
investimenti</strong></span></p><p style=3D"font-size: 13px; font-famil=
y: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot=
;Segoe UI&quot;, Arial, sans-serif, &quot;Apple Color Emoji&quot;, &quo=
t;Segoe UI Emoji&quot;, &quot;Segoe UI Symbol&quot;;"><span style=3D"fo=
nt-size: 16px;"><span style=3D"font-family: Arial;"><strong>&nbsp;</str=
ong></span><span style=3D"font-family: Arial;">Gli investimenti effettu=
ati dal <strong>1/01/2026 al 30/06/2027</strong> saranno agevolabili a =
condizione che, <strong>entro il 31/12/2026</strong>, sia stato <strong=
>emesso l=E2=80=99ordine e versato almeno il 20%</strong> del costo del=
 bene.</span></span></p><p style=3D"font-size: 13px; font-family: -appl=
e-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;Segoe U=
I&quot;, Arial, sans-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe =
UI Emoji&quot;, &quot;Segoe UI Symbol&quot;;"><span style=3D"font-size:=
 16px;"><span style=3D"font-family: Arial;">&nbsp;</span></span></p><p =
style=3D"font-size: 13px; font-family: -apple-system, BlinkMacSystemFon=
t, &quot;Helvetica Neue&quot;, &quot;Segoe UI&quot;, Arial, sans-serif,=
 &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &quot;Segoe=
 UI Symbol&quot;;"><span style=3D"font-size: 16px;"><span style=3D"font=
-family: Arial;"><strong>Forma dell=E2=80=99agevolazione</strong></span=
></span></p><p style=3D"font-size: 13px; font-family: -apple-system, Bl=
inkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;Segoe UI&quot;, Ari=
al, sans-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quo=
t;, &quot;Segoe UI Symbol&quot;;"><span style=3D"font-size: 16px;"><spa=
n style=3D"font-family: Arial;">Dal 2026 si prevede il passaggio dal <s=
trong>credito d=E2=80=99imposta</strong> (che <strong>resta</strong> pe=
r le <strong>aziende agricole</strong>) al <strong>meccanismo di iperam=
mortamento</strong> (maggiorazione della base ammortizzabile ai fini de=
lle imposte).</span></span></p><p style=3D"font-size: 13px; font-family=
: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;=
Segoe UI&quot;, Arial, sans-serif, &quot;Apple Color Emoji&quot;, &quot=
;Segoe UI Emoji&quot;, &quot;Segoe UI Symbol&quot;;"><span style=3D"fon=
t-size: 16px;"><span style=3D"font-family: Arial;">&nbsp;</span></span>=
</p><p style=3D"font-size: 13px; font-family: -apple-system, BlinkMacSy=
stemFont, &quot;Helvetica Neue&quot;, &quot;Segoe UI&quot;, Arial, sans=
-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &quo=
t;Segoe UI Symbol&quot;;"><span style=3D"font-size: 16px;"><span style=3D=
"font-family: Arial;"><strong>Beni 4.0 (Allegati A e B)</strong></span>=
</span></p><p style=3D"font-size: 13px; font-family: -apple-system, Bli=
nkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;Segoe UI&quot;, Aria=
l, sans-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot=
;, &quot;Segoe UI Symbol&quot;;"><span style=3D"font-size: 16px;"><span=
 style=3D"font-family: Arial;">Saranno agevolati i beni riconducibili a=
gli <strong>Allegati A e B</strong> di Transizione 4.0, con <strong>mag=
giorazione al 180%</strong>.<br>Beneficio indicativo: <strong>180 =C3=97=
 24 / 100 =3D 43,20%</strong>.</span></span></p><p style=3D"font-size: =
13px; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica N=
eue&quot;, &quot;Segoe UI&quot;, Arial, sans-serif, &quot;Apple Color E=
moji&quot;, &quot;Segoe UI Emoji&quot;, &quot;Segoe UI Symbol&quot;;"><=
span style=3D"font-size: 16px;"><span style=3D"font-family: Arial;"><br=
><br><strong>Autoproduzione di energia rinnovabile</strong></span></spa=
n></p><p style=3D"font-size: 13px; font-family: -apple-system, BlinkMac=
SystemFont, &quot;Helvetica Neue&quot;, &quot;Segoe UI&quot;, Arial, sa=
ns-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &q=
uot;Segoe UI Symbol&quot;;"><span style=3D"font-size: 16px;"><span styl=
e=3D"font-family: Arial;">Saranno agevolati i <strong>beni materiali</s=
trong> destinati all=E2=80=99<strong>autoproduzione e autoconsumo</stro=
ng> (incluso <strong>stoccaggio</strong>), con requisiti di <strong>ele=
vata efficienza</strong> e componentistica (ad es. pannelli) di <strong=
>origine europea</strong>. Anche qui, <strong>maggiorazione al 180% =E2=
=86=92 43,20%</strong>.</span></span></p><p style=3D"font-size: 13px; f=
ont-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quo=
t;, &quot;Segoe UI&quot;, Arial, sans-serif, &quot;Apple Color Emoji&qu=
ot;, &quot;Segoe UI Emoji&quot;, &quot;Segoe UI Symbol&quot;;"><span st=
yle=3D"font-size: 16px;"><span style=3D"font-family: Arial;"><br><br><s=
trong>Investimenti 5.0 (efficientamento)</strong></span></span></p><p s=
tyle=3D"font-size: 13px; font-family: -apple-system, BlinkMacSystemFont=
, &quot;Helvetica Neue&quot;, &quot;Segoe UI&quot;, Arial, sans-serif, =
&quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &quot;Segoe =
UI Symbol&quot;;"><span style=3D"font-size: 16px;"><span style=3D"font-=
family: Arial;">Saranno agevolati al <strong>220%</strong> gli investim=
enti che proseguono la <strong>Transizione 5.0</strong>, con <strong>ri=
duzione dei consumi</strong>: almeno <strong>=E2=80=933%</strong> a liv=
ello di azienda <strong>oppure</strong> almeno =E2=80=935% sui <strong>=
processi di produzione</strong> interessati.<br>Beneficio indicativo: <=
strong>220 =C3=97 24 / 100 =3D 52,80%</strong>.</span></span></p><p sty=
le=3D"font-size: 13px; font-family: -apple-system, BlinkMacSystemFont, =
&quot;Helvetica Neue&quot;, &quot;Segoe UI&quot;, Arial, sans-serif, &q=
uot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &quot;Segoe UI=
 Symbol&quot;;"><span style=3D"font-size: 16px;"><span style=3D"font-fa=
mily: Arial;"><br><br><strong>DNSH e cumulo</strong></span></span></p><=
p style=3D"font-size: 13px; font-family: -apple-system, BlinkMacSystemF=
ont, &quot;Helvetica Neue&quot;, &quot;Segoe UI&quot;, Arial, sans-seri=
f, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &quot;Seg=
oe UI Symbol&quot;;"><span style=3D"font-size: 16px;"><span style=3D"fo=
nt-family: Arial;">Essendo misura a <strong>finanziamento nazionale</st=
rong>, si <strong>superano</strong> i vincoli ambientali <strong>DNSH</=
strong> applicati in precedenza, con<strong> rientro dei settori </stro=
ng>prima esclusi. =C3=88 <strong>ammesso il cumulo</strong> con altre a=
gevolazioni nazionali ed europee<strong> sugli stessi progetti</strong>=
, purch=C3=A9 <strong>non si finanzino le stesse quote d=E2=80=99invest=
imento</strong> e <strong>non si superi il costo totale</strong> dell=E2=
=80=99investimento stesso.</span></span></p><p style=3D"font-size: 13px=
; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&=
quot;, &quot;Segoe UI&quot;, Arial, sans-serif, &quot;Apple Color Emoji=
&quot;, &quot;Segoe UI Emoji&quot;, &quot;Segoe UI Symbol&quot;;"><span=
 style=3D"font-size: 16px;"><span style=3D"font-family: Arial;">&nbsp;<=
/span></span></p><p style=3D"font-size: 13px; font-family: -apple-syste=
m, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;Segoe UI&quot;=
, Arial, sans-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoj=
i&quot;, &quot;Segoe UI Symbol&quot;;"><span style=3D"font-size: 16px;"=
><span style=3D"font-family: Arial;"><strong>Gestione operativa</strong=
></span></span></p><p style=3D"font-size: 13px; font-family: -apple-sys=
tem, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;Segoe UI&quo=
t;, Arial, sans-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Em=
oji&quot;, &quot;Segoe UI Symbol&quot;;"><span style=3D"font-size: 16px=
;"><span style=3D"font-family: Arial;">Le <strong>regole attuative</str=
ong> saranno rese note e la <strong>gestione avverr=C3=A0 sulla piattaf=
orma GSE</strong>, con invio delle <strong>comunicazioni</strong> e del=
le<strong> certificazioni</strong> richieste.</span></span></p><p style=
=3D"font-size: 13px; font-family: -apple-system, BlinkMacSystemFont, &q=
uot;Helvetica Neue&quot;, &quot;Segoe UI&quot;, Arial, sans-serif, &quo=
t;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &quot;Segoe UI S=
ymbol&quot;;"><span style=3D"font-size: 16px;"><span style=3D"font-fami=
ly: Arial;"><br><br><strong>Aziende agricole</strong></span></span></p>=
<p style=3D"font-size: 13px; font-family: -apple-system, BlinkMacSystem=
Font, &quot;Helvetica Neue&quot;, &quot;Segoe UI&quot;, Arial, sans-ser=
if, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &quot;Se=
goe UI Symbol&quot;;"><span style=3D"font-size: 16px;"><span style=3D"f=
ont-family: Arial;"><strong>&nbsp;</strong></span><span style=3D"font-f=
amily: Arial;">Per le <strong>aziende agricole in regime catastale</str=
ong> =C3=A8 previsto un <strong>credito d=E2=80=99imposta fino al 40%</=
strong></span><b style=3D"font-family: Arial;">.</b></span></p></td>=0A=
                     </tr>=0A                     <tr style=3D"border-c=
ollapse:collapse;padding:10px">=0A                      <td style=3D"pa=
dding:0;Margin:0"><a name=3D"mise1" href=3D"https://studioiniziativa.mu=
svc6.net/e/tr?q=3D4%3dBXPaFa%265%3dR%26y%3daN%26F%3dBaNT%266%3dBCK1_Ljt=
a_WT_Ibwi_SQ_Ljta_VY2EAS6H.Gt0wO94wCxE5.78D_3ulq_Cj%26w%3dD6ME4G.HxK%26=
tM%3dJVG%26NB%3dSKVNRKV2l5tPRCUKVE%26B%3dx5oatXmcQam7x5CZK4GWPVCbuSGVy7=
mVw3qWMRnayRq6tZCVRUEdvYHUxWB6M6oU&mupckp=3DmupAtu4m8OiX0wt" style=3D"-=
webkit-text-size-adjust:none;-ms-text-size-adjust:none;mso-line-height-=
rule:exactly;text-decoration:underline;color:#3D85C6;font-size:14px" ta=
rget=3D"blank"></a></td>=0A                     </tr>=0A               =
    </tbody></table></td>=0A                 </tr>=0A               </t=
body></table></td>=0A             </tr>=0A             =0A             =
<tr style=3D"border-collapse:collapse;padding:10px">=0A              <t=
d align=3D"left" style=3D"padding:0;Margin:0;padding-top:20px;padding-l=
eft:20px;padding-right:20px">=0A               </td>=0A             </t=
r>=0A             =0A           </tbody></table></td>=0A         </tr>=0A=
       </tbody></table>=0A       <table cellpadding=3D"0" cellspacing=3D=
"0" class=3D"es-content" align=3D"center" role=3D"none" style=3D"mso-ta=
ble-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spa=
cing:0px;table-layout:fixed !important;width:100%">=0A         <tbody><=
tr style=3D"border-collapse:collapse;padding:10px">=0A          <td ali=
gn=3D"center" style=3D"padding:0;Margin:0">=0A           <table bgcolor=
=3D"#ffffff" class=3D"es-content-body" align=3D"center" cellpadding=3D"=
0" cellspacing=3D"0" role=3D"none" style=3D"mso-table-lspace:0pt;mso-ta=
ble-rspace:0pt;border-collapse:collapse;border-spacing:0px;background-c=
olor:#FFFFFF;width:600px">=0A             <tbody><tr style=3D"border-co=
llapse:collapse;padding:10px">=0A              <td align=3D"left" style=
=3D"padding:0;Margin:0;padding-top:20px;padding-left:20px;padding-right=
:20px">=0A               <table cellpadding=3D"0" cellspacing=3D"0" wid=
th=3D"100%" role=3D"none" style=3D"mso-table-lspace:0pt;mso-table-rspac=
e:0pt;border-collapse:collapse;border-spacing:0px">=0A                 =
<tbody><tr style=3D"border-collapse:collapse;padding:10px">=0A         =
         <td align=3D"center" valign=3D"top" style=3D"padding:0;Margin:=
0;width:560px">=0A                   <table cellpadding=3D"0" cellspaci=
ng=3D"0" width=3D"100%" role=3D"presentation" style=3D"mso-table-lspace=
:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0px">=
=0A                     <tbody><tr style=3D"border-collapse:collapse;pa=
dding:10px">=0A                      <td align=3D"left" style=3D"paddin=
g:0;Margin:0"><p style=3D=
"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:none;mso-l=
ine-height-rule:exactly;font-family:arial, 'helvetica neue', helvetica,=
 sans-serif;line-height:21px;color:#333333;font-size:14px">Il <b>Gruppo=
 Studio INIZIATIVA</b> =C3=A8 il tuo&nbsp;partner&nbsp;di riferimento. =
Con la sua esperienza trentennale =C3=A8 in grado di fornirti supporto&=
nbsp;in tutte le fasi necessarie a beneficiare degli incentivi.<br></p>=
<p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust=
:none;mso-line-height-rule:exactly;font-family:arial, 'helvetica neue',=
 helvetica, sans-serif;line-height:21px;color:#333333;font-size:14px">N=
on farti scappare questa opportunit=C3=A0, contattaci o scrivici per ap=
profondire ogni dettaglio.<br></p><p style=3D"Margin:0;-webkit-text-siz=
e-adjust:none;-ms-text-size-adjust:none;mso-line-height-rule:exactly;fo=
nt-family:arial, 'helvetica neue', helvetica, sans-serif;line-height:21=
px;color:#333333;font-size:14px">&nbsp;</p><p style=3D"Margin:0;-webkit=
-text-size-adjust:none;-ms-text-size-adjust:none;mso-line-height-rule:e=
xactly;font-family:arial, 'helvetica neue', helvetica, sans-serif;line-=
height:21px;color:#333333;font-size:14px"><b>Massimo Genesio</b></p><p =
style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:no=
ne;mso-line-height-rule:exactly;font-family:arial, 'helvetica neue', he=
lvetica, sans-serif;line-height:21px;color:#333333;font-size:14px"><b>C=
</b><b>ell. <a href=3D"tel:+393357174292" target=3D"_blank" style=3D"-w=
ebkit-text-size-adjust:none;-ms-text-size-adjust:none;mso-line-height-r=
ule:exactly;text-decoration:underline;color:#3D85C6;font-size:14px">+39=
.335.71.74.292</a></b><b></b></p><p style=3D"Margin:0;-webkit-text-size=
-adjust:none;-ms-text-size-adjust:none;mso-line-height-rule:exactly;fon=
t-family:arial, 'helvetica neue', helvetica, sans-serif;line-height:21p=
x;color:#333333;font-size:14px"><b>E-mail: <a href=3D"mailto:mgenesio@s=
tudioiniziativa.it" target=3D"_blank" style=3D"-webkit-text-size-adjust=
:none;-ms-text-size-adjust:none;mso-line-height-rule:exactly;text-decor=
ation:underline;color:#3D85C6;font-size:14px">mgenesio@studioiniziativa=
.it</a></b></p><p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-t=
ext-size-adjust:none;mso-line-height-rule:exactly;font-family:arial, 'h=
elvetica neue', helvetica, sans-serif;line-height:21px;color:#333333;fo=
nt-size:14px"><b>&nbsp;</b></p><p style=3D"Margin:0;-webkit-text-size-a=
djust:none;-ms-text-size-adjust:none;mso-line-height-rule:exactly;font-=
family:arial, 'helvetica neue', helvetica, sans-serif;line-height:21px;=
color:#333333;font-size:14px"><b>Stefania Marocco</b></p><p style=3D"Ma=
rgin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:none;mso-line=
-height-rule:exactly;font-family:arial, 'helvetica neue', helvetica, sa=
ns-serif;line-height:21px;color:#333333;font-size:14px"><b>C</b><b>ell.=
 <a href=3D"tel:+393357174296" target=3D"_blank" style=3D"-webkit-text-=
size-adjust:none;-ms-text-size-adjust:none;mso-line-height-rule:exactly=
;text-decoration:underline;color:#3D85C6;font-size:14px">+39.335.71.74.=
296</a>&nbsp;</b></p><p style=3D"Margin:0;-webkit-text-size-adjust:none=
;-ms-text-size-adjust:none;mso-line-height-rule:exactly;font-family:ari=
al, 'helvetica neue', helvetica, sans-serif;line-height:21px;color:#333=
333;font-size:14px"><b><b>E-mail:</b> <a href=3D"mailto:smarocco@studio=
iniziativa.it" target=3D"_blank" style=3D"-webkit-text-size-adjust:none=
;-ms-text-size-adjust:none;mso-line-height-rule:exactly;text-decoration=
:underline;color:#3D85C6;font-size:14px">smarocco@studioiniziativa.it</=
a></b></p><p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-s=
ize-adjust:none;mso-line-height-rule:exactly;font-family:arial, 'helvet=
ica neue', helvetica, sans-serif;line-height:21px;color:#333333;font-si=
ze:14px"><b>&nbsp;</b></p><p style=3D"Margin:0;-webkit-text-size-adjust=
:none;-ms-text-size-adjust:none;mso-line-height-rule:exactly;font-famil=
y:arial, 'helvetica neue', helvetica, sans-serif;line-height:21px;color=
:#333333;font-size:14px"><b></b></p><p style=3D"Margin:0;-webkit-text-s=
ize-adjust:none;-ms-text-size-adjust:none;mso-line-height-rule:exactly;=
font-family:arial, 'helvetica neue', helvetica, sans-serif;line-height:=
21px;color:#333333;font-size:14px"><b>Mattia Gentile</b></p><p style=3D=
"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:none;mso-l=
ine-height-rule:exactly;font-family:arial, 'helvetica neue', helvetica,=
 sans-serif;line-height:21px;color:#333333;font-size:14px"><b>C</b><b>e=
ll. <a href=3D"tel:+393883089814" target=3D"_blank" style=3D"-webkit-te=
xt-size-adjust:none;-ms-text-size-adjust:none;mso-line-height-rule:exac=
tly;text-decoration:underline;color:#3D85C6;font-size:14px">+39.388.30.=
89.814</a>&nbsp;</b></p><p style=3D"Margin:0;-webkit-text-size-adjust:n=
one;-ms-text-size-adjust:none;mso-line-height-rule:exactly;font-family:=
arial, 'helvetica neue', helvetica, sans-serif;line-height:21px;color:#=
333333;font-size:14px"><b><b>E-mail:</b>&nbsp;<a href=3D"mailto:mgentil=
e@studioiniziativa.it" target=3D"_blank" style=3D"-webkit-text-size-adj=
ust:none;-ms-text-size-adjust:none;mso-line-height-rule:exactly;text-de=
coration:underline;color:#3D85C6;font-size:14px">mgentile@studioiniziat=
iva.it</a></b></p><p style=3D"Margin:0;-webkit-text-size-adjust:none;-m=
s-text-size-adjust:none;mso-line-height-rule:exactly;font-family:arial,=
 'helvetica neue', helvetica, sans-serif;line-height:21px;color:#333333=
;font-size:14px"><b>&nbsp;</b></p><p style=3D"background-color: rgb(255=
, 255, 255); margin: 0px; text-size-adjust: none; font-family: arial, &=
quot;helvetica neue&quot;, helvetica, sans-serif; line-height: 21px; co=
lor: rgb(51, 51, 51); font-size: 14px;"><b>Edoardo Bertoni<br></b></p><=
p style=3D"background-color: rgb(255, 255, 255); margin: 0px; text-size=
-adjust: none; font-family: arial, &quot;helvetica neue&quot;, helvetic=
a, sans-serif; line-height: 21px; color: rgb(51, 51, 51); font-size: 14=
px;"><b>C</b><b>ell.&nbsp;<a href=3D"tel:+393661146888" target=3D"_blan=
k" style=3D"text-size-adjust: none; color: rgb(61, 133, 198);">+39.366.=
11.46.888</a>&nbsp;</b></p><p style=3D"background-color: rgb(255, 255, =
255); margin: 0px; text-size-adjust: none; font-family: arial, &quot;he=
lvetica neue&quot;, helvetica, sans-serif; line-height: 21px; color: rg=
b(51, 51, 51); font-size: 14px;"><b><b>E-mail:</b>&nbsp;<a href=3D"mail=
to:mgentile@studioiniziativa.it" target=3D"_blank" style=3D"text-size-a=
djust: none; color: rgb(61, 133, 198);">ebertoni@studioiniziativa.it</a=
></b></p><p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-si=
ze-adjust:none;mso-line-height-rule:exactly;font-family:arial, 'helveti=
ca neue', helvetica, sans-serif;line-height:21px;color:#333333;font-siz=
e:14px">&nbsp;</p><strong><em></em></strong></td>=0A                   =
  </tr>=0A                   </tbody></table></td>=0A                 <=
/tr>=0A               </tbody></table></td>=0A             </tr>=0A    =
         <tr style=3D"border-collapse:collapse;padding:10px">=0A       =
       <td align=3D"left" style=3D"padding:0;Margin:0;padding-top:20px;=
padding-left:20px;padding-right:20px">=0A               <table cellpadd=
ing=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"none" style=3D"mso-t=
able-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-sp=
acing:0px">=0A                 <tbody><tr style=3D"border-collapse:coll=
apse;padding:10px">=0A                  <td align=3D"center" valign=3D"=
top" style=3D"padding:0;Margin:0;width:560px">=0A                   <ta=
ble cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presenta=
tion" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collaps=
e:collapse;border-spacing:0px">=0A                     <tbody><tr style=
=3D"border-collapse:collapse;padding:10px">=0A                      <td=
 align=3D"left" style=3D"padding:0;Margin:0"><p style=3D"Margin:0;-webk=
it-text-size-adjust:none;-ms-text-size-adjust:none;mso-line-height-rule=
:exactly;font-family:arial, 'helvetica neue', helvetica, sans-serif;lin=
e-height:21px;color:#333333;font-size:14px">Da oggi puoi contattarci pe=
r ricevere un=E2=80=99assistenza specifica sulle tue esigenze.<br>Conta=
ttaci per saperne di pi=C3=B9.</p></td>=0A                     </tr>=0A=
                   </tbody></table></td>=0A                 </tr>=0A   =
            </tbody></table></td>=0A             </tr>=0A           </t=
body></table></td>=0A         </tr>=0A       </tbody></table>=0A       =
<table class=3D"es-content" cellspacing=3D"0" cellpadding=3D"0" align=3D=
"center" role=3D"none" style=3D"mso-table-lspace:0pt;mso-table-rspace:0=
pt;border-collapse:collapse;border-spacing:0px;table-layout:fixed !impo=
rtant;width:100%">=0A         <tbody><tr style=3D"border-collapse:colla=
pse;padding:10px">=0A          <td align=3D"center" style=3D"padding:0;=
Margin:0">=0A           <table class=3D"es-content-body" cellspacing=3D=
"0" cellpadding=3D"0" align=3D"center" style=3D"mso-table-lspace:0pt;ms=
o-table-rspace:0pt;border-collapse:collapse;border-spacing:0px;backgrou=
nd-color:transparent;width:600px" role=3D"none">=0A             <tbody>=
<tr style=3D"border-collapse:collapse;padding:10px">=0A              <t=
d align=3D"left" bgcolor=3D"#ffffff" style=3D"padding:0;Margin:0;paddin=
g-top:20px;padding-left:20px;padding-right:20px;background-color:#fffff=
f">=0A               <table cellpadding=3D"0" cellspacing=3D"0" width=3D=
"100%" role=3D"none" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt=
;border-collapse:collapse;border-spacing:0px">=0A                 <tbod=
y><tr style=3D"border-collapse:collapse;padding:10px">=0A              =
    <td align=3D"center" valign=3D"top" style=3D"padding:0;Margin:0;wid=
th:560px">=0A                   <table cellpadding=3D"0" cellspacing=3D=
"0" width=3D"100%" role=3D"presentation" style=3D"mso-table-lspace:0pt;=
mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0px">=0A  =
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0px;Margin:0;font-size:0">=0A                       <table border=3D"0"=
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e=3D"presentation" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;b=
order-collapse:collapse;border-spacing:0px">=0A                        =
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                  <td style=3D"padding:0;Margin:0;border-bottom:1px sol=
id #cccccc;background:none;height:1px;width:100%;margin:0px"></td>=0A  =
                       </tr>=0A                       </tbody></table><=
/td>=0A                     </tr>=0A                   </tbody></table>=
</td>=0A                 </tr>=0A               </tbody></table></td>=0A=
             </tr>=0A             <tr style=3D"border-collapse:collapse=
;padding:10px">=0A              <td align=3D"left" bgcolor=3D"#315f81" =
style=3D"padding:0;Margin:0;padding-top:20px;padding-left:20px;padding-=
right:20px;background-color:#315f81">=0A               <table cellpadding=3D"0=
" cellspacing=3D"0" class=3D"es-left" align=3D"left" role=3D"none" styl=
e=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse=
;border-spacing:0px;float:left">=0A                 <tbody><tr style=3D=
"border-collapse:collapse;padding:10px">=0A                  <td class=3D=
"es-m-p0r es-m-p20b" valign=3D"top" align=3D"center" style=3D"padding:0=
;Margin:0;width:180px">=0A                   <table cellpadding=3D"0" c=
ellspacing=3D"0" width=3D"100%" role=3D"presentation" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spaci=
ng:0px">=0A                     <tbody><tr style=3D"border-collapse:col=
lapse;padding:10px">=0A                      <td align=3D"center" style=
=3D"padding:0;Margin:0;font-size:0px"><img class=3D"adapt-img" src=3D"h=
ttps://ecdjix.stripocdn.email/content/guids/CABINET_cad08586e2127ec5cad=
ce5aedf84afcc/images/140w.png" alt=3D"" style=3D"display:block;border:0=
;outline:none;text-decoration:none;-ms-interpolation-mode:bicubic" widt=
h=3D"180"></td>=0A                     </tr>=0A                     <tr=
 style=3D"border-collapse:collapse;padding:10px">=0A                   =
   <td align=3D"center" style=3D"padding:0;Margin:0;padding-top:35px;fo=
nt-size:0px"><img src=3D"https://studioiniziativa.img.musvc6.net/static=
/147057/assets/1/P24_Master-Partner-2025.jpg" class=3D"adapt-img" style=
=3D"width: 185.667px; height: 95px;"></td>=0A                     </tr>=
=0A                   </tbody></table></td>=0A                 </tr>=0A=
               </tbody></table>=0A       =
        <table cellpadding=3D"0" cellspacing=3D"0" align=3D"right" role=
=3D"none" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-col=
lapse:collapse;border-spacing:0px">=0A                 <tbody><tr style=
=3D"border-collapse:collapse;padding:10px">=0A                  <td ali=
gn=3D"left" style=3D"padding:0;Margin:0;width:360px">=0A               =
    <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"p=
resentation" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-=
collapse:collapse;border-spacing:0px">=0A                     <tbody><t=
r style=3D"border-collapse:collapse;padding:10px">=0A                  =
    <td align=3D"left" style=3D"padding:0;Margin:0"><h1 style=3D"Margin=
:0;line-height:29px;mso-line-height-rule:exactly;font-family:arial, 'he=
lvetica neue', helvetica, sans-serif;font-size:24px;font-style:normal;f=
ont-weight:normal;color:#ffffff;text-align:right"><strong><em>Capiamo i=
nsieme le soluzioni<br>e le opportunit=C3=A0<br>per la tua aziend</em>a=
</strong></h1></td>=0A                     </tr>=0A                    =
 <tr style=3D"border-collapse:collapse;padding:10px">=0A               =
       <td align=3D"right" style=3D"padding:20px;Margin:0"><p style=3D"=
Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:none;mso-li=
ne-height-rule:exactly;font-family:arial, 'helvetica neue', helvetica, =
sans-serif;line-height:28px;color:#ffffff;font-size:14px">Siamo una soc=
iet=C3=A0 torinese di&nbsp;consulenza di direzione&nbsp;nel settore del=
la finanza d=E2=80=99impresa. Nata nel 1994, abbiamo affiancato migliai=
a di aziende italiane nell'impostazione e nello sviluppo di attivit=C3=A0=
 e progettinei settori strategici dell=E2=80=99imprenditoria.</p></td>=0A=
                     </tr>=0A                   </tbody></table></td>=0A=
                 </tr>=0A               </tbody></table></td>=0A             </tr>=0A             <=
tr style=3D"border-collapse:collapse;padding:10px">=0A              <td=
 align=3D"left" style=3D"padding:0;Margin:0;padding-top:20px;padding-le=
ft:20px;padding-right:20px">=0A               <table cellpadding=3D"0" cellspa=
cing=3D"0" class=3D"es-left" align=3D"left" role=3D"none" style=3D"mso-=
table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-s=
pacing:0px;float:left">=0A                 <tbody><tr style=3D"border-c=
ollapse:collapse;padding:10px">=0A                  <td class=3D"es-m-p=
0r es-m-p20b" align=3D"center" style=3D"padding:0;Margin:0;width:174px"=
>=0A                   <table cellpadding=3D"0" cellspacing=3D"0" width=
=3D"100%" role=3D"presentation" style=3D"mso-table-lspace:0pt;mso-table=
-rspace:0pt;border-collapse:collapse;border-spacing:0px">=0A           =
          <tbody><tr style=3D"border-collapse:collapse;padding:10px">=0A=
                      <td align=3D"left" style=3D"padding:0;Margin:0"><=
p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:=
none;mso-line-height-rule:exactly;font-family:arial, 'helvetica neue', =
helvetica, sans-serif;line-height:21px;color:#333333;font-size:14px"><a=
 href=3D"https://studioiniziativa.musvc6.net/e/tr?q=3D9%3dCT7fGW%26l%3d=
W%26z%3dW5%26K%3dCW5Y%267%3d8tP2I_rwep_3g_4qSv_Df_rwep_2lsEo.Cx_HQyb_RF=
ImFs_NcsP_XRJVnGQVioMK88tLg9X%26d%3dI7Iv9H.DeP%26uI%3d17m1aaH%26Js%3dXL=
R5WLR7WDQ2aF%268%3d49J520DR18FR7dq6cBLW3foY10GQb7qTdaK6bXpR78LY09H51bDR=
bBp27XoVebC5&mupckp=3DmupAtu4m8OiX0wt" style=3D"-webkit-text-size-adjus=
t:none;-ms-text-size-adjust:none;mso-line-height-rule:exactly;text-deco=
ration:underline;color:#3D85C6;font-size:14px" target=3D"blank">Corso F=
rancia, 333, 10142 Torino TO</a></p></td>=0A                     </tr>=0A=
                   </tbody></table></td>=0A                  <td class=3D=
"es-hidden" style=3D"padding:0;Margin:0;width:20px"></td>=0A           =
      </tr>=0A               </tbody></table>=0A               <table c=
ellpadding=3D"0" cellspacing=3D"0" class=3D"es-left" align=3D"left" rol=
e=3D"none" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-co=
llapse:collapse;border-spacing:0px;float:left">=0A                 <tbo=
dy><tr style=3D"border-collapse:collapse;padding:10px">=0A             =
     <td class=3D"es-m-p20b" align=3D"center" style=3D"padding:0;Margin=
:0;width:173px">=0A                   <table cellpadding=3D"0" cellspac=
ing=3D"0" width=3D"100%" role=3D"presentation" style=3D"mso-table-lspac=
e:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0px"=
>=0A                     <tbody><tr style=3D"border-collapse:collapse;p=
adding:10px">=0A                      <td align=3D"left" style=3D"paddi=
ng:0;Margin:0"><p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-t=
ext-size-adjust:none;mso-line-height-rule:exactly;font-family:arial, 'h=
elvetica neue', helvetica, sans-serif;line-height:21px;color:#333333;fo=
nt-size:14px">Tel. &nbsp;<u><a href=3D"tel:011%2077%2028%20199" style=3D=
"-webkit-text-size-adjust:none;-ms-text-size-adjust:none;mso-line-heigh=
t-rule:exactly;text-decoration:underline;color:#3D85C6;font-size:14px" =
target=3D"blank">011 77 28 199</a></u>&nbsp;</p><p style=3D"Margin:0;-w=
ebkit-text-size-adjust:none;-ms-text-size-adjust:none;mso-line-height-r=
ule:exactly;font-family:arial, 'helvetica neue', helvetica, sans-serif;=
line-height:21px;color:#333333;font-size:14px">Fax.&nbsp;011 77 28 200&=
nbsp;</p></td>=0A                     </tr>=0A                   </tbod=
y></table></td>=0A                 </tr>=0A               </tbody></tab=
le>=0A               <table cellpadding=3D=
"0" cellspacing=3D"0" class=3D"es-right" align=3D"right" role=3D"none" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:coll=
apse;border-spacing:0px;float:right">=0A                 <tbody><tr sty=
le=3D"border-collapse:collapse;padding:10px">=0A                  <td a=
lign=3D"center" style=3D"padding:0;Margin:0;width:173px">=0A           =
        <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D=
"presentation" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;borde=
r-collapse:collapse;border-spacing:0px">=0A                     <tbody>=
<tr style=3D"border-collapse:collapse;padding:10px">=0A                =
      <td align=3D"left" style=3D"padding:0;Margin:0"><p style=3D"Margi=
n:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:none;mso-line-he=
ight-rule:exactly;font-family:arial, 'helvetica neue', helvetica, sans-=
serif;line-height:21px;color:#333333;font-size:14px">Email&nbsp;</p><p =
style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:no=
ne;mso-line-height-rule:exactly;font-family:arial, 'helvetica neue', he=
lvetica, sans-serif;line-height:21px;color:#333333;font-size:14px"><u><=
a href=3D"mailto:info@studioiniziativa.it" target=3D"blank" style=3D"-w=
ebkit-text-size-adjust:none;-ms-text-size-adjust:none;mso-line-height-r=
ule:exactly;text-decoration:underline;color:#3D85C6;font-size:14px">inf=
o@studioiniziativa.it</a></u></p></td>=0A                     </tr>=0A =
                  </tbody></table></td>=0A                 </tr>=0A    =
           </tbody></table><=
/td>=0A             </tr>=0A           </tbody></table></td>=0A        =
 </tr>=0A       </tbody></table>=0A       <table cellpadding=3D"0" cell=
spacing=3D"0" class=3D"es-footer" align=3D"center" role=3D"none" style=3D=
"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;bor=
der-spacing:0px;table-layout:fixed !important;width:100%;background-col=
or:transparent;background-repeat:repeat;background-position:center top"=
>=0A         <tbody><tr style=3D"border-collapse:collapse;padding:10px"=
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