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LEGGE DI BILANCIO 2023: APPROFONDIMENTO CDL SU REGIME FORFETTARIO, FLAT TAX INCREMENTALE E PARTITE IVA


La Fondazione Studi Consulenti del Lavoro ha pubblicato l'approfondimento "Legge di Bilancio 2023: le ulteriori novità fiscali", che analizza alcune delle modifiche introdotte dalla Legge 29 dicembre 2022, n. 197, tra cui: le modifiche al regime forfetario, con l'innalzamento a 85mila euro della soglia di ricavi e compensi, che consente di applicare un’imposta forfetaria del 15% sostitutiva di quelle ordinariamente previste; la “flat tax incrementale”, il nuovo regime di tassazione al 15% da applicare alla parte degli aumenti di reddito calcolata rispetto ai redditi registrati nei tre anni precedenti, limitatamente all’anno 2023 e valido per le persone fisiche titolari di reddito d’impresa e/o di lavoro autonomo con redditi fino a 40mila euro, che non aderiscono al regime forfetario; il rafforzamento dell’attività di presidio preventivo connesso all’attribuzione e all’operatività delle partite IVA da parte dell’Agenzia delle Entrate.  Clicca qui per leggere l'approfondimento. Fonte: https://www.consulentidellavoro.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

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:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • 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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