{"id":512,"date":"2010-07-09T16:46:02","date_gmt":"2010-07-09T14:46:02","guid":{"rendered":"http:\/\/www.studiogiardini.com\/wordpress\/?p=512"},"modified":"2015-10-16T17:24:08","modified_gmt":"2015-10-16T15:24:08","slug":"irap-deduzione-spese-ricerca-e-sviluppo","status":"publish","type":"post","link":"https:\/\/www.studiogiardini.com\/wordpress\/irap-deduzione-spese-ricerca-e-sviluppo.html","title":{"rendered":"IRAP &#8211; Deduzione spese Ricerca e Sviluppo"},"content":{"rendered":"<p>Si riportano le istruzioni relative alla deduzione ai fini IRAP delle spese del personale addetto alla ricerca e sviluppo &#8211; R&amp;S &#8211; (art.1, co. 347, L.311\/2004) nel Mod. IRAP2010.<\/p>\n<p><strong>IRAP 2010<\/strong> \u2013 Periodo d\u00b4imposta 2009<br \/>\n<strong>Quadro IS<\/strong> &#8211; Prospetti vari<br \/>\n<strong>Rigo IS4<\/strong> &#8211; Spese per apprendisti, disabili, personale con contratto di formazione e lavoro, <strong>addetti alla ricerca e sviluppo<\/strong><\/p>\n<p><strong><a href=\"http:\/\/www.studioastolfi.com\/public\/objects\/cee15dfca501fe76a71215a6e9fb7c41\/863a279a723487f0a845be3b6df115c3.pdf\">Link al sito dello studio Astolfi con la procedura di compilazione.<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si riportano le istruzioni relative alla deduzione ai fini IRAP delle spese del personale addetto alla ricerca e sviluppo &#8211; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[9],"tags":[42,44,37,43],"class_list":["post-512","post","type-post","status-publish","format-standard","hentry","category-agevolazioni","tag-deduzione","tag-irap","tag-ricerca","tag-sviluppo"],"_links":{"self":[{"href":"https:\/\/www.studiogiardini.com\/wordpress\/wp-json\/wp\/v2\/posts\/512","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.studiogiardini.com\/wordpress\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.studiogiardini.com\/wordpress\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.studiogiardini.com\/wordpress\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.studiogiardini.com\/wordpress\/wp-json\/wp\/v2\/comments?post=512"}],"version-history":[{"count":0,"href":"https:\/\/www.studiogiardini.com\/wordpress\/wp-json\/wp\/v2\/posts\/512\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.studiogiardini.com\/wordpress\/wp-json\/wp\/v2\/media?parent=512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.studiogiardini.com\/wordpress\/wp-json\/wp\/v2\/categories?post=512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.studiogiardini.com\/wordpress\/wp-json\/wp\/v2\/tags?post=512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}