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Subject: =?utf-8?Q?Legge=20di=20Bilancio=202021=3A=20proroghe=20e=20novit=C3=A0?=
From: =?utf-8?Q?Studio=20Associato=20Marelli=20e=20Brenna?= <studio@marelliebrenna.it>
Reply-To: =?utf-8?Q?Studio=20Associato=20Marelli=20e=20Brenna?= <studio@marelliebrenna.it>
To: <info@lessi.it>
Date: Wed, 20 Jan 2021 13:42:11 +0000
Message-ID: <a89456610fbed4c69f80cdb1b.6d5abb5670.20210120134206.aa09849285.d250a1ce@mail116.atl11.rsgsv.net>
Feedback-ID: 132454678:132454678.9503316:us4:mc
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Rivalutazione beni e partecipazioni. Detrazioni immobili e superbonus 110%

se non visualizzi correttamente la mail clicca qui (https://mailchi.mp/a65=
0bec2fbdc/urgente-modifiche-dellassetto-organizzativo-dello-studio-misure-=
di-prevenzione-al-contagio-9503316?e=3D6d5abb5670)

**
CIRCOLARE
------------------------------------------------------------
Oggetto:  Legge di Bilancio 2021 - proroghe e novit=C3=A0
Buongiorno a tutti.

La Legge 178/2020=2C cosiddetta Legge di Bilancio per il 2021=2C =C3=A8 st=
ata pubblicata sul S.O. n. 46/L della Gazzetta Ufficiale n. 322 del 30 dic=
embre 2020. La Legge si compone di 20 articoli e=2C salvo espressa previsi=
one=2C =C3=A8 entrata in vigore il 1=C2=B0 gennaio 2021.

Qui di seguito trovate i link alle informative suddivise per singoli argom=
enti. Cliccando su ciascun argomento potete visualizzare la relativa infor=
mativa che vi invitiamo a leggere con attenzione:
RIVALUTAZIONE BENI D'IMPRESA (https://drive.google.com/file/d/1xa1wWh8zEkp=
NawquU9eGFg--Q8CXuQdI/view?usp=3Dsharing)
PROROGA DETRAZIONI SU IMMOBILI E SUPERBONUS 110% (https://drive.google.com=
/file/d/1EKKi2yOjMSwyTmCgKjw_wA1F7m0pFJ_k/view?usp=3Dsharing)
PROROGA RIVALUTAZIONE PARTECIPAZIONI E TERRENI (https://drive.google.com/f=
ile/d/1SkOezYmX4f2NiOQEjVUWtsg-geG2I3A2/view?usp=3Dsharing)
Di seguito si offre anche un quadro di sintesi dei principali interventi i=
n materia fisco della Legge di Bilancio per il 2021=2C suddivisi articolo=
 per articolo e comma per comma (cliccare sul titolo per visualizzare il d=
ocumento):
SINTESI LEGGE DI BILANCIO 2021 (https://drive.google.com/file/d/1rr9as9NoT=
W87zUDX0_Sb5nFKJR1T2J0y/view?usp=3Dsharing)
Ricordiamo che il nostro Studio si avvale della collaborazione della https=
://mailchi.mp/da2da64b6752/pvtnvna6xtsociet=C3=A0 di Controllo di Gestione=
 BCM Project al fine offrire ai propri clienti il servizio di redazione de=
lla perizia giurata dei beni oggetto di rivalutazione=2C in ossequio a qua=
nto dettato dall=E2=80=99Organismo Italiano di Contabilit=C3=A0 (OIC). Al=
 riguardo vi invitiamo a leggere il recente approfondimento di BCM Project=
 dedicato alla Rivalutazione dei Beni: "Procedure tecniche di valutazione=
 e perizie di stima (https://mailchi.mp/da2da64b6752/pvtnvna6xt) " (clicca=
re sul titolo).

I consulenti dello Studio e i vostri referenti del settore "Contabilit=C3=
=A0=2C Bilancio e Fiscalit=C3=A0 Persone Giuridiche" sono a disposizione p=
er ogni eventuale approfondimento.

Cordiali saluti.

Studio associato Marelli e Brenna

l=E2=80=99atteggiamento corretto di ognuno di noi pu=C3=B2 essere utile a=
 tutti=2C a tutela quindi sia nostra che di chiunque viva vicino a noi
STUDIO ASSOCIATO MARELLI E BRENNA
Via Tommaso Grossi=2C 31
22066 Mariano Comense CO
Tel. 031746529
https://www.linkedin.com/company/11371886 Seguici su LinkedIn (https://www=
=2Elinkedin.com/company/11371886)

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ioni contenute nella presente comunicazione ed i relativi allegati possono=
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one o alla Societ=C3=A0 sopraindicati. Le stesse non sono da considerarsi=
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sciute da persone appartenenti all'azienda. Se avete ricevuto questo messa=
ggio per errore=2C vi preghiamo di distruggerlo e di informarci immediatam=
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brenna.it ()
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CIRCOLARE</h1>

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<br>
Oggetto:&nbsp; Legge di Bilancio 2021 - proroghe e novit=C3=A0
                        </td>
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=09=09=09=09

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0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

Buongiorno a tutti.<br>
<br>
La Legge 178/2020=2C cosiddetta <strong>Legge di Bilancio per il 2021</str=
ong>=2C =C3=A8 stata pubblicata sul S.O. n. 46/L della Gazzetta Ufficiale=
 n. 322 del 30 dicembre 2020. La Legge si compone di 20 articoli e=2C salv=
o espressa previsione=2C =C3=A8 <strong>entrata in vigore il 1=C2=B0 genna=
io 2021</strong>.<br>
<br>
Qui di seguito trovate i <strong>link alle informative </strong>suddivise=
 per singoli argomenti. <strong>Cliccando su ciascun argomento</strong> po=
tete visualizzare la relativa informativa che vi invitiamo a leggere con a=
ttenzione:

</td>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
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pacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-collapse: coll=
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                    <tbody><tr>

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"mcnTextContentContainer" width=3D"100%" style=3D"min-width: 100% !importa=
nt;background-color: #CCCCCC;border: 1px solid;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"padding: 18px;color: #003478;font-family: &quot;Helvetica N=
eue&quot;=2C Helvetica=2C Arial=2C Verdana=2C sans-serif;font-size: 13px;f=
ont-weight: normal;text-align: center;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word=
;line-height: 125%;">
                                        <a href=3D"https://marelliebrenna.=
us4.list-manage.com/track/click?u=3Da89456610fbed4c69f80cdb1b&id=3Dac09bf7=
414&e=3D6d5abb5670" target=3D"_blank" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #0034=
78;font-weight: normal;text-decoration: none;"><strong>RIVALUTAZIONE BENI=
 D'IMPRESA</strong></a>
                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09

<table border=3D"0" cellspacing=3D"0" class=3D=
"mcnTextContentContainer" width=3D"100%" style=3D"min-width: 100% !importa=
nt;background-color: #CCCCCC;border: 1px solid;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"padding: 18px;color: #003478;font-family: &quot;Helvetica N=
eue&quot;=2C Helvetica=2C Arial=2C Verdana=2C sans-serif;font-size: 13px;f=
ont-weight: normal;text-align: center;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word=
;line-height: 125%;">
                                        <a href=3D"https://marelliebrenna.=
us4.list-manage.com/track/click?u=3Da89456610fbed4c69f80cdb1b&id=3D813207c=
350&e=3D6d5abb5670" target=3D"_blank" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #0034=
78;font-weight: normal;text-decoration: none;"><strong>PROROGA DETRAZIONI=
 SU IMMOBILI E SUPERBONUS 110%</strong></a>
                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09

<table border=3D"0" cellspacing=3D"0" class=3D=
"mcnTextContentContainer" width=3D"100%" style=3D"min-width: 100% !importa=
nt;background-color: #CCCCCC;border: 1px solid;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"padding: 18px;color: #003478;font-family: &quot;Helvetica N=
eue&quot;=2C Helvetica=2C Arial=2C Verdana=2C sans-serif;font-size: 13px;f=
ont-weight: normal;text-align: center;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word=
;line-height: 125%;">
                                        <a href=3D"https://marelliebrenna.=
us4.list-manage.com/track/click?u=3Da89456610fbed4c69f80cdb1b&id=3Da7e9f0c=
113&e=3D6d5abb5670" target=3D"_blank" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #0034=
78;font-weight: normal;text-decoration: none;"><strong>PROROGA RIVALUTAZIO=
NE PARTECIPAZIONI E TERRENI</strong></a>
                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09
=09=09=09
=09=09=09=09
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

Di seguito si offre anche un quadro di sintesi=
 dei <strong>principali interventi in materia fisco</strong> della Legge d=
i Bilancio per il 2021=2C suddivisi articolo per articolo e comma per comm=
a (<strong>cliccare sul titolo per visualizzare il documento</strong>):
                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09

<table border=3D"0" cellspacing=3D"0" class=3D=
"mcnTextContentContainer" width=3D"100%" style=3D"min-width: 100% !importa=
nt;background-color: #CCCCCC;border: 1px solid;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"padding: 18px;color: #003478;font-family: &quot;Helvetica N=
eue&quot;=2C Helvetica=2C Arial=2C Verdana=2C sans-serif;font-size: 13px;f=
ont-weight: normal;text-align: center;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word=
;line-height: 125%;">
                                        <a href=3D"https://marelliebrenna.=
us4.list-manage.com/track/click?u=3Da89456610fbed4c69f80cdb1b&id=3D4145b47=
de0&e=3D6d5abb5670" target=3D"_blank" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #0034=
78;font-weight: normal;text-decoration: none;"><strong>SINTESI LEGGE DI BI=
LANCIO 2021</strong></a>
                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09

Ricordiamo che <strong>il nostro Studio si avv=
ale della collaborazione della <a href=3D"https://marelliebrenna.us4.list-=
manage.com/track/click?u=3Da89456610fbed4c69f80cdb1b&id=3D26c8cc1696&e=3D6d5abb5670" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;color: #003478;font-weight: normal;text=
-decoration: none;"></a></strong><strong>societ=C3=A0 di Controllo di Gest=
ione BCM Project</strong> al fine offrire ai propri clienti il servizio di=
 redazione della <strong>perizia giurata dei beni oggetto di rivalutazione=
</strong>=2C in ossequio a quanto dettato dall=E2=80=99Organismo Italiano=
 di Contabilit=C3=A0 (OIC). Al riguardo vi invitiamo a leggere il recente=
 approfondimento di <strong>BCM Project</strong> dedicato alla&nbsp;<stron=
g>Rivalutazione dei Beni</strong>: "<u><a href=3D"https://marelliebrenna.u=
s4.list-manage.com/track/click?u=3Da89456610fbed4c69f80cdb1b&id=3Dd216c52a=
af&e=3D6d5abb5670" target=3D"_blank" style=3D"mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #00347=
8;font-weight: normal;text-decoration: none;"><strong>Procedure tecniche d=
i valutazione e perizie di stima</strong></a></u>" (cliccare sul titolo).<=
br>
<br>
I consulenti dello Studio e i vostri referenti del settore "<strong>Contab=
ilit=C3=A0=2C Bilancio e Fiscalit=C3=A0 Persone Giuridiche</strong>" sono=
 a disposizione per ogni eventuale approfondimento.<br>
<br>
Cordiali saluti.<br>
&nbsp;<br>
<br>
<em>Studio associato Marelli e Brenna</em><br>
<br>
<br>
&nbsp;
<div style=3D"text-align: center;"><span style=3D"font-size:11px"><em><spa=
n style=3D"color:#003478"><strong>l=E2=80=99atteggiamento corretto di ognu=
no di noi pu=C3=B2 essere utile a tutti</strong>=2C <strong>a tutela quind=
i sia nostra che di chiunque viva vicino a noi</strong></span> &nbsp;</em>=
</span></div>

</td>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
            </td>
        </tr>
    </tbody>
</table></td>
                            </tr>
                            <tr>
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" style=3D"background:#ffffff none no-repeat center/cover;mso-line-height-=
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bottom: 0;padding-top: 0;padding-bottom: 0;"><table width=3D"100%" class=
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        <tr>
            <td class=3D"mcnDividerBlockInner" style=3D"padding: 0px 18px;=
min-width: 100%;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">
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der=3D"0" cellspacing=3D"0" cellpadding=3D"0">
                    <tbody><tr>
                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                            <span></span>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table></td>
                            </tr>
                            <tr>
                                <td valign=3D"top" id=3D"templateColumns"=
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ottom: 0;padding-top: 0;padding-bottom: 0;">
                                    
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lpadding=3D"0" cellspacing=3D"0" width=3D"300" class=3D"columnWrapper" sty=
le=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0p=
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              =09
=09=09=09
=09=09=09=09
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ntContainer" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
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ding=3D"0">
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</td>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
            </td>
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</table></td>
                                        </tr>
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lpadding=3D"0" cellspacing=3D"0" width=3D"300" class=3D"columnWrapper" sty=
le=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0p=
t;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                                        <tr>
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lumnContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;"><table width=3D"100%" class=3D"mcn=
TextBlock" style=3D"min-width: 100%;border-collapse: collapse;mso-table-ls=
pace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-si=
ze-adjust: 100%;" border=3D"0" cellspacing=3D"0" cellpadding=3D"0">
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        <tr>
            <td class=3D"mcnTextBlockInner" valign=3D"top" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09
=09=09=09
=09=09=09=09
                <table width=3D"100%" align=3D"left" class=3D"mcnTextConte=
ntContainer" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
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0%;-webkit-text-size-adjust: 100%;" border=3D"0" cellspacing=3D"0" cellpad=
ding=3D"0">
                    <tbody><tr>

</td>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
            </td>
        </tr>
    </tbody>
</table></td>
                                        </tr>
                                    </table>
                                    
                                </td>
                            </tr>
                            <tr>
                                <td valign=3D"top" id=3D"templateLowerBody=
" style=3D"background:#ffffff none no-repeat center/cover;mso-line-height-=
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ckground-color: #ffffff;background-image: none;background-repeat: no-repea=
t;background-position: center;background-size: cover;border-top: 0;border-=
bottom: 0;padding-top: 0;padding-bottom: 0px;"><table width=3D"100%" class=
=3D"mcnFollowBlock" style=3D"min-width: 100%;border-collapse: collapse;mso=
-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;" border=3D"0" cellspacing=3D"0" cellpadding=3D"0=
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    <tbody class=3D"mcnFollowBlockOuter">
        <tr>
            <td align=3D"center" class=3D"mcnFollowBlockInner" valign=3D"t=
op" style=3D"padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adju=
st: 100%;-webkit-text-size-adjust: 100%;">
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e-adjust: 100%;">
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0" cellpadding=3D"0" style=3D"border-collapse: collapse;mso-table-lspace:=
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just: 100%;">
                <tbody><tr>
                    <td align=3D"center" valign=3D"top" style=3D"padding-t=
op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                        <table align=3D"center" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"border-collapse: collapse;mso-table-lspa=
ce: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size=
-adjust: 100%;">
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                                <td align=3D"center" valign=3D"top" style=
=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;">

=
       <td width=3D"24" align=3D"center" class=3D"mcnFollowIconContent" va=
lign=3D"middle" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
           <a href=3D"https://marelliebrenna.us4.list-manage.com/track/cli=
ck?u=3Da89456610fbed4c69f80cdb1b&id=3D3bccfdc0be&e=3D6d5abb5670" target=
=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;"><img width=3D"24" height=3D"24" style=
=3D"display: block;border: 0;height: auto;outline: none;text-decoration: n=
one;-ms-interpolation-mode: bicubic;" alt=3D"Seguici su LinkedIn" src=3D"h=
ttps://cdn-images.mailchimp.com/icons/social-block-v2/outline-dark-linkedi=
n-48.png"></a>
                                                                         =
       </td>

=
       <td align=3D"left" class=3D"mcnFollowTextContent" valign=3D"middle"=
 style=3D"padding-left: 5px;mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
           <a style=3D"color: #555555;font-family: &quot;Helvetica Neue&qu=
ot;=2CHelvetica=2CArial=2CVerdana=2Csans-serif;font-size: 11px;font-weight=
: normal;text-decoration: none;mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;" href=3D"https://marelliebre=
nna.us4.list-manage.com/track/click?u=3Da89456610fbed4c69f80cdb1b&id=3D155=
cc3a85e&e=3D6d5abb5670" target=3D"">Seguici su LinkedIn</a>
                                                                         =
       </td>

</=
tr>
                                                                    </tbod=
y></table>
                                                                </td>
                                                            </tr>
                                                        </tbody></table>
                                                    </td>
                                                </tr>
                                            </tbody></table>

</td>
                            </tr>
                        </tbody></table>
                    </td>
                </tr>
            </tbody></table>
        </td>
    </tr>
</tbody></table>

</td>
        </tr>
    </tbody>
</table></td>
                            </tr>
                            <tr>
                                <td valign=3D"top" id=3D"templateFooter" s=
tyle=3D"background:#ffffff none no-repeat center/cover;mso-line-height-rul=
e: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;backg=
round-color: #ffffff;background-image: none;background-repeat: no-repeat;b=
ackground-position: center;background-size: cover;border-top: 0;border-bot=
tom: 0;padding-top: 0px;padding-bottom: 0px;"><table width=3D"100%" class=
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              =09
=09=09=09
=09=09=09=09
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0%;-webkit-text-size-adjust: 100%;" border=3D"0" cellspacing=3D"0" cellpad=
ding=3D"0">
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=09=09=09=09
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