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REGIMI AGEVOLATIVI PER PERSONE FISICHE CHE TRASFERISCONO LA RESIDENZA FISCALE IN ITALIA: CHIARIMENTI NELLA CIRCOLARE DELLE ENTRATE


Al fine di favorire lo sviluppo economico, scientifico e culturale del nostro Paese sono state introdotte negli ultimi anni una serie di misure agevolative dirette ad attirare risorse umane in Italia. La Legge di bilancio 2017 è intervenuta in tal senso potenziando l'efficacia delle norme previgenti e introducendone delle nuove. Con la Circolare n. 17/E del 23 maggio l'Agenzia delle Entrate chiarisce quali sono i requisiti necessari per accedere ai regimi agevolativi previsti per le persone fisiche che trasferiscono la residenza fiscale in Italia: dai "lavoratori impatriati", ossia lavoratori dipendenti o autonomi, manager, lavoratori ad alta specializzazione e laureati, ai neo residenti ad alta capacità contributiva, fino a docenti e ricercatori e lavoratori "contro-esodati". Ricordiamo che per i "lavoratori impatriati" che trasferiscono la residenza in Italia per svolgere un'attività lavorativa è già previsto un regime di imponibilità ridotta dei redditi di lavoro dipendente prodotti in Italia che, dallo 1° gennaio scorso, è passata dal 70% al 50% e si è estesa anche ai redditi di lavoro autonomo. La Circolare fornisce dettagli circa i requisiti richiesti per l'accesso al beneficio, chiarendo che il regime speciale è consentito anche ai manager in posizione di distacco, a partire dal periodo d'imposta in cui acquisiscono la residenza fiscale italiana. Clicca qui per leggere la Circolare. Fonte: http://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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