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Credito Ires bilancio


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Aiuto....! Dubbio ... IRES corrente finisce a credito in dichiarazione solo per via delle ritenute subite. Cosa si indica in bilancio ? Imposta zero e credito d'imposta? IRES con segno negativo? Oppure lascio le imposte senza sottrarre le ritenute e indico il credito nelle attività ? 

Grazie a chi mi aiuta 

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