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Nel quadro RU del modello Redditi 2025 viene introdotto, per la prima volta, il credito d’imposta “Transizione 5.0”, regolato dall’articolo 38 del Decreto-legge 19/2024 e dal Decreto ministeriale del 24 luglio 2024.
Il credito deve essere indicato con il codice “T6”, mentre per la compensazione tramite modello F24 si utilizzerà il codice tributo “7072”.
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