Controllo Unico 2016. Leasing
Speciale dichiarazioni n. 91 – 2016
Con specifico riferimento ai contratti di leasing, è necessario ricordare che:
– anche per i beni acquisiti in leasing è possibile beneficiare del maxi-ammortamento;
– i canoni di leasing sono deducibili solo se si riferiscono a beni ammortizzabili. I canoni di leasing dei terreni, ad esempio, non… (segue)
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