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TASSAZIONE MANCE PERSONALE STRUTTURE RICETTIVE: CHIARIMENTI SU REQUISITI E LIMITI REDDITUALI


L'Agenzia delle Entrate, nella Circolare n. 26 del 29 agosto 2023, fornisce chiarimenti sull'imposta sostitutiva del 5% applicabile alle mance percepite dal personale impiegato nelle strutture ricettive e negli esercizi di somministrazione di alimenti e bevande, introdotta dall'articolo 1, commi da 58 a 62, della Legge n. 197/2022. In merito alla determinazione del requisito reddituale e considerato che il comma 62 fa riferimento ai titolari di "reddito di lavoro dipendente", spiega l'Agenzia, ai fini del calcolo del limite reddituale ivi previsto, devono essere inclusi tutti i redditi di lavoro dipendente conseguiti dal lavoratore, compresi quelli derivanti da attività lavorativa diversa da quella svolta nel settore turistico-alberghiero e della ristorazione.Inoltre, il limite reddituale di euro 50.000 è riferito al periodo d’imposta precedente a quello di percezione delle mance da assoggettare a imposta sostitutiva, così come specificato nella relazione tecnica alla legge di bilancio 2023.  Clicca qui per leggere la Circolare. Fonte: https://www.agenziaentrate.gov.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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