in data 11 gennaio 2021 l’Agenzia delle Entrate ha emanato la Risoluzione n. 2E_11 gennaio 2021 con la quale istituisce il codice tributo per consentire il concreto utilizzo in compensazione (tramite modello F24) del credito d’imposta per l’adeguamento degli ambienti di lavoro, previsto dal D.L. Rilancio (art. 120 D.L. n. 34/2020).
Al riguardo, brevemente si evidenzia che:
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