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STUDIO DORIGHELLI

LAVORATORI DOMESTICI: DEDUCIBILI I CONTRIBUTI VERSATI ALL'INPS CON IL LIBRETTO DI FAMIGLIA


I contributi previdenziali pagati all’Inps per un lavoratore domestico attraverso il "libretto di famiglia" sono deducibili dal reddito.A confermarlo l'Agenzia delle Entrate, in una risposta fornita sulla rivista telematica FiscoOggi. I contributi previdenziali per gli addetti ai servizi domestici versati alla gestione separata Inps mediante il “libretto famiglia”, essendo importi interamente a carico del datore di lavoro, possono essere dedotti dal reddito complessivo, e più precisamente: per ogni ora di lavoro (corrispondente ad un titolo di pagamento) è possibile dedurre 1,65 euro quale contribuzione IVS alla Gestione separata Inps. Importante ricordare che i contributi sono deducibili nel periodo d’imposta in cui viene effettuato il versamento per l’acquisto del titolo di pagamento, sempre che la relativa prestazione di lavoro domestico sia stata svolta dal lavoratore e che lo stesso sia stato pagato dall’ente di previdenza. Fonte: https://www.fiscooggi.it
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  • 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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Dove siamo

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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