Riapertura dei termini della procedura di riversamento spontaneo dei crediti di imposta per attività di ricerca e sviluppo, prevista dall’articolo 5, commi da 7 a 12, del decreto-legge 21 ottobre 2021, n. 146, convertito, con modificazioni, dalla legge 17 dicembre 2021, n. 215, come modificato dal decreto-legge 14 marzo 2025, n. 25, convertito, con modificazioni, dalla legge 9 maggio 2025, n. 69. (provvedimento)
Source
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