Istituzione del codice tributo per il versamento degli interessi attivi maturati sulle somme riscosse dal concessionario, devolute all’Erario
| Archiviato in: Novità Fiscali
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Con la risoluzione n. 90/E del 28 ottobre 2019 l’Agenzia delle Entrate ha istituito il codice tributo ‘5469’ per il versamento, tramite il modello F24 Accise, degli interessi attivi maturati sulle somme riscosse dal concessionario, devolute all’Erario decorsi tre anni dalla data dell’ultima movimentazione del conto di gioco. Il suddetto codice tributo è come segue denominato: ‘Interessi attivi relativi alla gestione finanziaria della raccolta di gioco a distanza’.
(Vedi risoluzione n. 90 del 2019)
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