{"id":14426,"date":"2021-07-02T12:45:07","date_gmt":"2021-07-02T10:45:07","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/?p=14426"},"modified":"2021-07-15T10:44:13","modified_gmt":"2021-07-15T08:44:13","slug":"tax-credits-new-offsettable-limit-for-2021-with-sostegni-bis-decree-2","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/tax-credits-new-offsettable-limit-for-2021-with-sostegni-bis-decree-2\/","title":{"rendered":"Tax credits: new offsettable limit for 2021 with \u201cSostegni bis\u201d Decree"},"content":{"rendered":"<p>Maximum limit of tax credits that may be offset in the F24 form is raised to 2 million euros, only for 2021, notwithstanding the current regulations.<\/p>\n<p>This is what will be provided by Article no. 22 of Decree Law no. 73\/2021, so-called \u201c<em>Sostegni bis<\/em>\u201d Decree, which came into force on May 26, 2021, and which granted the possibility of offsetting an amount higher than expected by current legislation.<\/p>\n<p>This amendment refers to the one already introduced by Article no. 147 of Decree Law no. 34\/2020, which had raised to 1 million euros, only for 2020, the maximum limit of \u201chorizontal\u201d offsets reported in the F24 form.<\/p>\n<p>Therefore, the recent provision didn\u2019t increase the total amount of tax credits but only facilitated their use.<\/p>\n<p>All provisions providing for exceptions to maximum limits and restrictions or prohibitions remain in force.<\/p>\n<p><a href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/professional\/marta-pasqui\/\">Marta Pasqui<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Maximum limit of tax credits that may be offset in the F24 form is raised to 2 million euros, only for 2021, notwithstanding the current regulations. This is what will be provided by Article no. 22 of Decree Law no. 73\/2021, so-called \u201cSostegni bis\u201d Decree, which came into force on May 26, 2021, and which [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-14426","post","type-post","status-publish","format-standard","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax credits: new offsettable limit for 2021 with \u201cSostegni bis\u201d Decree - Andersen Italy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/tax-credits-new-offsettable-limit-for-2021-with-sostegni-bis-decree-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax credits: new offsettable limit for 2021 with \u201cSostegni bis\u201d Decree - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"Maximum limit of tax credits that may be offset in the F24 form is raised to 2 million euros, only for 2021, notwithstanding the current regulations. This is what will be provided by Article no. 22 of Decree Law no. 73\/2021, so-called \u201cSostegni bis\u201d Decree, which came into force on May 26, 2021, and which [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.andersen.dotandmedia.com\/en\/tax-credits-new-offsettable-limit-for-2021-with-sostegni-bis-decree-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Italy\" \/>\n<meta property=\"article:published_time\" content=\"2021-07-02T10:45:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-07-15T08:44:13+00:00\" \/>\n<meta name=\"author\" content=\"Martina Carusi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Martina Carusi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/tax-credits-new-offsettable-limit-for-2021-with-sostegni-bis-decree-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/tax-credits-new-offsettable-limit-for-2021-with-sostegni-bis-decree-2\\\/\"},\"author\":{\"name\":\"Martina Carusi\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/#\\\/schema\\\/person\\\/5e30d4b179e2e4a333de7a9c38e91502\"},\"headline\":\"Tax credits: new offsettable limit for 2021 with \u201cSostegni bis\u201d Decree\",\"datePublished\":\"2021-07-02T10:45:07+00:00\",\"dateModified\":\"2021-07-15T08:44:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/tax-credits-new-offsettable-limit-for-2021-with-sostegni-bis-decree-2\\\/\"},\"wordCount\":141,\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/tax-credits-new-offsettable-limit-for-2021-with-sostegni-bis-decree-2\\\/\",\"url\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/tax-credits-new-offsettable-limit-for-2021-with-sostegni-bis-decree-2\\\/\",\"name\":\"Tax credits: new offsettable limit for 2021 with \u201cSostegni bis\u201d Decree - 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