Compensazione crediti in F24 - Regole a regime - CNEC
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I crediti che emergono dalle dichiarazioni fiscali annuali possono essere utilizzati in compensazione nel mod. F24 per il versamento di altre imposte, premi e contributi, nel limite generale di compensazione di 2 milioni di euro stabilito per tutte le imposte (IRES, IRAP, …).
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