Le istruzioni per la compilazione della comunicazione telematica da presentare all’Agenzia delle Entrate per l’esercizio delle opzioni di cessione del credito o sconto in fattura sono state integrate con l’inserimento degli interventi di “eliminazione delle barriere architettoniche”. Il codice identificativo è 28.
Con il Provvedimento n. 196548 del 20 luglio 2021 l’Agenzia delle Entrate, infatti, ha aggiornato le istruzioni per la compilazion
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