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SCADENZA AL 31 DICEMBRE DEL TERMINE PER IL RIMBORSO DELLE ACCISE SUL GASOLIO DEL QUARTO TRIMESTRE 2017: DISPONIBILE IL SOFTWARE


L'Agenzia delle Dogane, con la nota n. 145245 del 20 dicembre 2017, ha reso noto che partire dal 1° gennaio e fino al 31 gennaio 2018 è possibile presentare le istanze di rimborso delle accise sul gasolio relative ai consumi effettuati nel quarto trimestre 2017. Si ricorda che il beneficio non spetta più per i consumi relativi ai veicoli di categoria Euro 2 o inferiori, così come previsto dalla Legge di stabilità 2016. Sul sito www.agenziadogane.gov.it è disponibile il software aggiornato per la compilazione e la stampa della apposita dichiarazione. L'ammontare del beneficio per i consumi effettuati tra il 1° ottobre e il 31 dicembre 2017 è pari a 214,18 euro per mille litri di gasolio e possono usufruire dell'agevolazione tutti i soggetti che operano con veicoli di massa complessiva pari o superiore a 7,5 t, comprovando i consumi effettuati mediante le relative fatture di acquisto. Per la fruizione dell'agevolazione con modello F24, deve essere utilizzato il codice tributo 6740. L'Agenzia ricorda inoltre che i crediti sorti con riferimento ai consumi relativi al 3° trimestre 2017 potranno essere utilizzati in compensazione entro il 31 dicembre 2018. Da tale data decorre il termine per la presentazione dell'istanza di rimborso in denaro delle eccedenze non utilizzate in compensazione, le quali dovranno pertanto essere presentate entro il 30 giugno 2019. Fonte: www.agenziadogane.gov.it
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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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