{"id":18188,"date":"2022-12-30T09:23:00","date_gmt":"2022-12-30T08:23:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2022\/12\/30\/manovra-di-bilancio-2023-flat-tax-incrementale-imprese-e-autonomi\/"},"modified":"2022-12-30T09:23:00","modified_gmt":"2022-12-30T08:23:00","slug":"manovra-di-bilancio-2023-flat-tax-incrementale-imprese-e-autonomi","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/manovra-di-bilancio-2023-flat-tax-incrementale-imprese-e-autonomi\/","title":{"rendered":"Manovra di Bilancio 2023, flat tax incrementale imprese e autonomi"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Limitatamente al 2023, i contribuenti\u00a0persone fisiche\u00a0esercenti attivit\u00e0 d\u2019impresa, arti o professioni, diversi da quelli che applicano il regime forfetario, potranno applicare in via opzionale,\u00a0in sede di dichiarazione dei redditi 2024\u00a0(in luogo delle aliquote per scaglioni di reddito stabilite dall\u2019articolo 11 del Tuir),\u00a0un\u2019imposta del 15% sostitutiva\u00a0dell\u2019IRPEF e relative addizionali,\u00a0sull\u2019eccedenza del reddito d\u2019impresa e\/o di lavoro autonomo\u00a0rispetto al pi\u00f9 elevato importo del reddito d\u2019impresa e\/o di lavoro autonomo dichiarato negli anni 2020, 2021 e 2022.<\/p>\n<p>&nbsp;<\/p>\n<p>L&#8217;imposta sostituiva agevolata si calcoler\u00e0 applicando\u00a0l&#8217;aliquota del 15%\u00a0su:<\/p>\n<ul>\n<li>una base imponibile, comunque non superiore a 40.000 euro,<\/li>\n<li>pari alla differenza tra il reddito d\u2019impresa e di lavoro autonomo determinato nel 2023 e il reddito d\u2019impresa e di lavoro autonomo, d\u2019importo pi\u00f9 elevato, dichiarato negli anni dal 2020 al 2022.<\/li>\n<\/ul>\n<p>L\u2019eventuale eccedenza\u00a0rispetto a tale importo\u00a0\u00e8 soggetta ad IRPEF\u00a0secondo i\u00a0criteri ordinari\u00a0(di tale eccedenza si tiene comunque conto ai fini della spettanza e per la determinazione di deduzioni, detrazioni o benef\u00ecci di qualsiasi titolo, anche di natura non tributaria, qualora il riconoscimento di detti benefici sia subordinato al possesso di requisiti reddituali).<\/p>\n<p>&nbsp;<\/p>\n<p>\u00c8, inoltre, disposta una\u00a0franchigia pari al 5% dell\u2019importo pi\u00f9 elevato\u00a0dichiarato negli anni dal 2020 al 2022 (considerato nel calcolo della base imponibile),\u00a0che resta assoggettata all\u2019IRPEF secondo i criteri ordinari. Ai fini della determinazione degli acconti dovuti (Irpef e relative addizionali) per il periodo d\u2019imposta 2024 si assume, quale imposta del periodo precedente, quella che si sarebbe determinata non applicando le suddette disposizioni agevolative, ma applicando i criteri ordinari (le aliquote per scaglioni di reddito stabilite dall\u2019articolo 11 del Tuir).<\/p>\n<p>&nbsp;<\/p>\n<script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof InitializeEditor,callIfLoaded:function(o){return!(!gform.domLoaded||!gform.scriptsLoaded||!gform.themeScriptsLoaded&&!gform.isFormEditor()||(gform.isFormEditor()&&console.warn(\"The use of gform.initializeOnLoaded() is 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