With the “Sostegni bis” decree-law, in force since May 26, pursuant to article 22, paragraph 1, for the year 2021 the limit for use in so-called offsetting was raised to 2 million euros. “Horizontal”, using the F24 form, of tax and social security credits, or for the refund in the tax account. In fact, it is recalled that already with article 147 of the legislative decree 19 May 2020, n. 34 (the so-called Relaunch Decree), for the year 2020, the maximum limit envisaged by article 34, paragraph 1, first sentence, of law no. 388 (ie limit of 700 thousand euros).
Source PwC
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