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<title>Agenzia delle Entrate - Dichiarazione di navigazione in alto mare</title>
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<div id="root"><header aria-label="Funzioni di servizio"><div id="agenzia-header"><div class="container-fluid py-md-1"><div class="row"><div class="col d-none d-md-block"><p class="my-2"><a rel="noreferrer" target="_self" href="https://www.agenziaentrate.gov.it">Agenzia delle Entrate</a></p></div><div class="col col-md-auto text-right"><span class="sr-only">Lingue disponibili:</span></div></div></div></div><div id="page-header"><div class="container-fluid py-3 py-md-4"><div class="row align-items-center"><div class="col-auto"><img data-testid="logo-img" src="/Altomare/dist/img/AE_logo_152.png" alt="" class="logo"></div><div class="col"><h1>Agenzia delle entrate<small class="mt-md-1">Dichiarazione di navigazione in alto mare</small></h1></div><div class="col-auto d-none d-md-block text-right"></div><div class="col-auto d-block d-md-none"><button type="button" class="navbar-toggler m-0 p-0" data-toggle="collapse" data-target="#menu-top" aria-expanded="false"><span class="sr-only">Apri menu principale</span><i class="fas fa-bars fa-2x"></i></button></div></div></div></div></header><nav aria-label="Menu principale"><h1 class="sr-only">Menu principale</h1><div class="navbar navbar-expand-md py-0 p-md-0"><div class="container-fluid"><div class="collapse navbar-collapse" id="menu-top"><ul class="navbar-nav align-items-md-end py-1 py-md-0"><li class=" nav-item"><a target="_self" class="px-md-3 nav-link active " href="/Altomare/home"><i class="fas fa-home mr-2"></i>Home</a></li><li class=" nav-item"><a target="_self" class="px-md-3 nav-link " href="/Altomare/wizard/step1"><i class="fas fa-plus mr-2"></i>Inserimento</a></li></ul></div></div></div></nav><main role="main" class="main-min-vh" id="main"><section class="container-fluid py-3 py-md-4"><div class="row"><div class="col-12 col-xl-11"><p class="breadcrumb-title">Ti trovi in:</p><ol class="breadcrumb"><li class="breadcrumb-item"><a href="//Altomare/home">Home</a></li></ol></div></div><h1>Dichiarazione di navigazione in alto mare</h1><div class="row"><div class="col-md-6"><article data-testid="article-conteiner" class="card card-simple color-blue-home"><div data-testid="card-body" class="card-body"><h3 class="card-title" data-testid="card-title">Inserimento</h3><span class="text-muted"></span><div><p>Tramite questa funzionalità è possibile presentare, da parte dei soggetti non residenti, privi di un rappresentante fiscale o di identificazione diretta, la dichiarazione per attestare la condizione di navigazione in alto mare ai fini della non imponibilità (art. 8 bis, comma 3, d.P.R. n. 633/1972 introdotto dall’art. 1, comma 708, della legge n. 178/2020).</p></div></div><div data-testid="card-footer" class="card-footer text-left"><a class="btn btn-primary" href="/Altomare/wizard/step1"><i class="fas fa-plus mr-2" aria-hidden="true"></i>Inserimento</a></div></article></div></div></section></main><footer id="page-footer"><div class="container-fluid py-3 py-md-4"><div class="row"><div class="col-auto"><img 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" 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