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Imposizione fiscale, che cosa cambia


MODIFICHE AL REGIME FORFETTARIO

A partire dal 2023, viene incrementato, da 65.000 euro a 85.000 euro, il limite di ricavi e compensi entro cui i contribuenti persone fisiche esercenti attività d’impresa, arti o professioni, potranno accedere al regime forfetario di cui all’articolo 1, commi da 54 a 89, della legge 23 dicembre 2014, n. 190, con imposta sostitutiva pari al 15 per cento.

Inoltre, viene prevista la fuoriuscita immediata dal predetto regime agevolativo (e, quindi, nell’anno stesso) per chi supera la soglia di ricavi e compensi di 100.000 euro.

 

FLAT TAX

Per il solo anno 2023, per i contribuenti persone fisiche esercenti attività d’impresa, arti o professioni – diversi da quelli che applicano il regime forfetario – viene prevista la possibilità di assoggettare a tassazione agevolata, con aliquota del 15 per cento, gli incrementi di reddito realizzati nell’anno d’imposta, rispetto al più alto dei redditi dichiarati nel triennio 2020-2022.

In particolare, viene previsto che il reddito incrementale venga escluso dalla tassazione progressiva IRPEF ed assoggettato ad imposta sostitutiva dell’IRPEF e delle relative addizionali, nella misura del 15 per cento.

L’incremento su cui applicare la “Flat tax” non può essere superiore a 40.000 euro, mentre non è previsto alcun limite sul reddito complessivo.

È prevista, in ogni caso, una franchigia pari al 5 per cento del reddito più elevato dichiarato nel triennio 2020-2022, entro cui gli incrementi di reddito sono considerati una variazione fisiologica e, quindi, esclusi dalla tassazione agevolata ed assoggettati a tassazione ordinaria.

Viene, inoltre, stabilito che, ai fini della spettanza e per la determinazione di deduzioni, detrazioni o benefìci di qualsiasi titolo, anche di natura non tributaria, subordinati al possesso di requisiti reddituali, si tiene conto della quota di reddito soggetta alla predetta imposta sostitutiva.

 

Per informazioni:

UFFICIO FISCALE
tel. 0173/226611
e-mail fiscale@acaweb.it

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