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Subject: =?utf-8?Q?Credito=20d=27imposta=20sugli=20Investimenti=20=2D=20Novit=C3=A0=202021?=
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: Thu,  4 Feb 2021 07:57:52 +0000
Message-ID: <a89456610fbed4c69f80cdb1b.6d5abb5670.20210204075750.9e8d0f601e.50798137@mail116.atl11.rsgsv.net>
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Proroga e incremento agevolazione. Beni Ordinari e 4.0

se non visualizzi correttamente la mail clicca qui (https://us4.campaign-a=
rchive.com/?e=3D6d5abb5670&u=3Da89456610fbed4c69f80cdb1b&id=3D9e8d0f601e)

**
CIRCOLARE
------------------------------------------------------------
Oggetto:  Credito d'imposta sugli investimenti - Novit=C3=A0 2021
* Beni ordinari e Beni 4.0
* Proroga e incremento dell'agevolazione

Buongiorno a tutti.

La Legge di Bilancio 2021 (legge 178/2020) ha ulteriormente prorogato e in=
crementato gli incentivi sugli investimenti in beni strumentali. L=E2=80=
=99agevolazione si conferma nella forma di credito d=E2=80=99imposta da co=
mpensare su modello F24.

In generale il credito d=E2=80=99imposta concesso =C3=A8 utilizzabile in 3=
 anni=2C salvo limitati casi=2C ed =C3=A8 di ammontare variabile in funzio=
ne della tipologia d=E2=80=99investimento e in funzione del momento in cui=
 gli investimenti vengono effettuati=2C arrivando a coprire fino al 50% de=
ll'investimento stesso.

Per approfondire nel dettaglio le varie opportunit=C3=A0 vi invitiamo a cl=
iccare sull'immagine qui di seguito (https://mailchi.mp/16ff89eae61a/y6y7j=
28bwa) e leggere l'approfondimento realizzato dalla societ=C3=A0 BCM Proje=
ct che analizza la nuova misura del bonus=2C le tempistiche di utilizzo de=
l credito d'imposta e gli adempimenti connessi in funzione dei vari possib=
ili investimenti:
https://mailchi.mp/16ff89eae61a/y6y7j28bwa
Al riguardo i consulenti dello Studio e i vostri referenti del settore "Co=
ntabilit=C3=A0=2C Bilancio e Fiscalit=C3=A0 Persone Giuridiche"=2C in coll=
aborazione con BCM PROJECT=2C sono a disposizione per ogni eventuale appro=
fondimento in merito.

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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CIRCOLARE</h1>

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<br>
Oggetto:&nbsp; Credito d'imposta sugli investimenti - Novit=C3=A0 2021
<ul>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Beni ordinari e Beni 4.0</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Proroga e incremento dell'agevolazione</li=
>
</ul>

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

Buongiorno a tutti.<br>
<br>
La&nbsp;<strong>Legge di Bilancio 2021</strong>&nbsp;(legge 178/2020) ha&n=
bsp;<strong>ulteriormente prorogato e incrementato gli incentivi sugli inv=
estimenti in beni strumentali</strong>. L=E2=80=99agevolazione si conferma=
 nella forma di&nbsp;<strong>credito d=E2=80=99imposta</strong>&nbsp;da co=
mpensare su modello F24.<br>
<br>
In generale il credito d=E2=80=99imposta concesso =C3=A8 <strong>utilizzab=
ile in 3 anni</strong>=2C salvo limitati casi=2C ed =C3=A8 di ammontare&nb=
sp;<strong>variabile in funzione della tipologia d=E2=80=99investimento e=
 in funzione del momento in cui gli investimenti vengono effettuati</stron=
g>=2C arrivando a <strong>coprire fino al 50% </strong>dell'investimento s=
tesso.<br>
<br>
Per approfondire nel dettaglio le varie opportunit=C3=A0 vi invitiamo a&nb=
sp;<a href=3D"https://marelliebrenna.us4.list-manage.com/track/click?u=3Da=
89456610fbed4c69f80cdb1b&id=3De8376739c4&e=3D6d5abb5670" target=3D"_blank=
" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;color: #003478;font-weight: normal;text-decoratio=
n: none;"><strong>cliccare sull'immagine qui di seguito</strong></a> e leg=
gere l'approfondimento realizzato dalla societ=C3=A0 <strong>BCM Project</=
strong> che analizza la <strong>nuova misura del&nbsp;<em>bonus</em></stro=
ng>=2C le <strong>tempistiche di utilizzo del credito d'imposta</strong> e=
 gli <strong>adempimenti connessi </strong>in funzione dei vari possibili=
 investimenti:
                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09

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

Al riguardo i consulenti dello Studio e i vost=
ri referenti del settore "<strong>Contabilit=C3=A0=2C Bilancio e Fiscalit=
=C3=A0 Persone Giuridiche</strong>"=2C <strong>in&nbsp;collaborazione con=
 </strong><strong>BCM PROJECT=2C&nbsp;</strong>sono a disposizione per ogn=
i eventuale approfondimento in merito.<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>=
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=09=09=09=09

=09=09=09=09
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=09=09=09=09

=09=09=09=09
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=09=09=09=09

=09=09=09=09
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bottom: 0;padding-top: 0;padding-bottom: 0px;"><table width=3D"100%" class=
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st: 100%;-webkit-text-size-adjust: 100%;">
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0" cellpadding=3D"0" style=3D"border-collapse: collapse;mso-table-lspace:=
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op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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=3D"0" cellpadding=3D"0" style=3D"border-collapse: collapse;mso-table-lspa=
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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=3Df35db7741d&e=3D6d5abb5670" target=
=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 1=
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=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>

=
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 style=3D"padding-left: 5px;mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
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ot;=2CHelvetica=2CArial=2CVerdana=2Csans-serif;font-size: 11px;font-weight=
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-adjust: 100%;-webkit-text-size-adjust: 100%;" href=3D"https://marelliebre=
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373ee2f&e=3D6d5abb5670" target=3D"">Seguici su LinkedIn</a>
                                                                         =
       </td>

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

</td>
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    </tr>
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              =09
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ding=3D"0">
                    <tbody><tr>

=09=09=09=09
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