{"id":14426,"date":"2021-07-02T12:45:07","date_gmt":"2021-07-02T10:45:07","guid":{"rendered":"https:\/\/it.andersen.com\/?p=14426"},"modified":"2021-07-15T10:44:13","modified_gmt":"2021-07-15T08:44:13","slug":"tax-credits-new-offsettable-limit-for-2021-with-sostegni-bis-decree-2","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/tax-credits-new-offsettable-limit-for-2021-with-sostegni-bis-decree-2\/","title":{"rendered":"Tax credits: new offsettable limit for 2021 with \u201cSostegni bis\u201d Decree"},"content":{"rendered":"<p>Maximum limit of tax credits that may be offset in the F24 form is raised to 2 million euros, only for 2021, notwithstanding the current regulations.<\/p>\n<p>This is what will be provided by Article no. 22 of Decree Law no. 73\/2021, so-called \u201c<em>Sostegni bis<\/em>\u201d Decree, which came into force on May 26, 2021, and which granted the possibility of offsetting an amount higher than expected by current legislation.<\/p>\n<p>This amendment refers to the one already introduced by Article no. 147 of Decree Law no. 34\/2020, which had raised to 1 million euros, only for 2020, the maximum limit of \u201chorizontal\u201d offsets reported in the F24 form.<\/p>\n<p>Therefore, the recent provision didn\u2019t increase the total amount of tax credits but only facilitated their use.<\/p>\n<p>All provisions providing for exceptions to maximum limits and restrictions or prohibitions remain in force.<\/p>\n<p><a href=\"https:\/\/it.andersen.com\/en\/professional\/marta-pasqui\/\">Marta Pasqui<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Maximum limit of tax credits that may be offset in the F24 form is raised to 2 million euros, only for 2021, notwithstanding the current regulations. This is what will be provided by Article no. 22 of Decree Law no. 73\/2021, so-called \u201cSostegni bis\u201d Decree, which came into force on May 26, 2021, and which [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-14426","post","type-post","status-publish","format-standard","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/14426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=14426"}],"version-history":[{"count":1,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/14426\/revisions"}],"predecessor-version":[{"id":14428,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/14426\/revisions\/14428"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=14426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=14426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=14426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}