Schede - 770 2025 - Che cos‘è - Agenzia delle Entrate
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L'invio del modello 770 è possibile a condizione che il sostituto abbia trasmesso - nei diversi termini previsti dall’art. 4 del D.P.R. 22 luglio 1998 n. 322 (17 marzo ;31 marzo e 31 ottobre 2025) - la Certificazione unica e, qualora richiesto, la Certificazione degli utili.
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