{"id":6721,"date":"2024-07-17T14:19:10","date_gmt":"2024-07-17T12:19:10","guid":{"rendered":"https:\/\/bosetti-blog.pl\/?p=6721"},"modified":"2024-07-17T14:19:10","modified_gmt":"2024-07-17T12:19:10","slug":"imposta-minima-sul-reddito-dal-01-01-2024","status":"publish","type":"post","link":"https:\/\/bosetti-blog.pl\/it\/imposta-minima-sul-reddito-dal-01-01-2024\/","title":{"rendered":"Imposta minima sul reddito dal 01.01.2024"},"content":{"rendered":"<p>Abbiamo gi\u00e0 trattato questo argomento nell\u2019articolo del 26.07.2022 <a href=\"https:\/\/bosetti-blog.pl\/it\/limposta-minima-sul-reddito-delle-persone-giuridiche\/\">https:\/\/bosetti-blog.pl\/it\/limposta-minima-sul-reddito-delle-persone-giuridiche\/<\/a>. Da allora i principi su cui si basa la normativa sono cambiati.<\/p>\n<p>L&#8217;imposta minima \u00e8 definita nell&#8217;articolo 24ca della legge sul CIT (Ires). Il suo presupposto \u00e8 quello di tassare le societ\u00e0 polacche soggette all\u2019imposta CIT ed i gruppi di capitali soggetti al consolidamento fiscale (PGK) che nell&#8217;esercizio fiscale:<\/p>\n<ul>\n<li>hanno subito una perdita da una fonte di reddito diversa da plusvalenze, oppure<\/li>\n<li>hanno ottenuto una quota di reddito da una fonte di reddito diversa dalle plusvalenze, su ricavi diversi dalle plusvalenze, di importo non superiore al 2%.<\/li>\n<\/ul>\n<p>L\u2019aliquota di tale imposta ammonta al 10% della base imponibile.<\/p>\n<p>Nella suddetta disposizione il legislatore ha anche elencato un catalogo di aziende che non saranno soggette a questa imposta:<\/p>\n<ul>\n<li>i piccoli contribuenti<\/li>\n<li>nell&#8217;anno fiscale in cui hanno iniziato l&#8217;attivit\u00e0 e nei due esercizi fiscali seguenti immediatamente tale anno fiscale; tale esclusione non si applica ai contribuenti costituiti a seguito di determinate attivit\u00e0 di ristrutturazione (v. art. 24ca paragrafo 16 e l&#8217;art. 19 paragrafo 1a della legge citata)<\/li>\n<li>se nell&#8217;anno fiscale hanno ottenuto ricavi inferiori di almeno il 30% rispetto a quelli dell&#8217;anno fiscale immediatamente precedente,<\/li>\n<li>altri<\/li>\n<\/ul>\n<p>La prima liquidazione dell&#8217;imposta minima dovrebbe essere effettuata nel 2025. Si consiglia di verificare in anticipo se l\u2019azienda \u00e8 soggetta a questa imposta. Purtroppo, il metodo di calcolo non \u00e8 intuitivo; ad esempio, \u00e8 necessario calcolare le perdite in modo differente rispetto al passato.<br \/>\nTuttavia, il punto di partenza dovrebbe essere quello di considerare se la Vostra azienda si trova nell&#8217;elenco delle societ\u00e0 escluse dall&#8217;obbligo di pagamento dell&#8217;imposta minima sul reddito.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Abbiamo gi\u00e0 trattato questo argomento nell\u2019articolo del 26.07.2022 https:\/\/bosetti-blog.pl\/it\/limposta-minima-sul-reddito-delle-persone-giuridiche\/. Da allora i principi su cui si basa la normativa sono cambiati. L&#8217;imposta minima \u00e8 definita nell&#8217;articolo 24ca della legge sul CIT (Ires). Il suo presupposto \u00e8 quello di tassare le societ\u00e0 polacche soggette all\u2019imposta CIT ed i gruppi di capitali soggetti al consolidamento fiscale (PGK)&#8230;<\/p>\n","protected":false},"author":2,"featured_media":6249,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-6721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalita"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imposta minima sul reddito dal 01.01.2024 - Bosetti<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bosetti-blog.pl\/it\/imposta-minima-sul-reddito-dal-01-01-2024\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imposta minima sul reddito dal 01.01.2024 - Bosetti\" \/>\n<meta property=\"og:description\" content=\"Abbiamo gi\u00e0 trattato questo argomento nell\u2019articolo del 26.07.2022 https:\/\/bosetti-blog.pl\/it\/limposta-minima-sul-reddito-delle-persone-giuridiche\/. 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