{"id":18522,"date":"2024-06-01T14:48:00","date_gmt":"2024-06-01T12:48:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2024\/06\/01\/viaggi-e-formazione-la-riforma-conferma-i-limiti-alle-spese-per-i-professionisti\/"},"modified":"2024-06-01T14:48:00","modified_gmt":"2024-06-01T12:48:00","slug":"viaggi-e-formazione-la-riforma-conferma-i-limiti-alle-spese-per-i-professionisti","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/viaggi-e-formazione-la-riforma-conferma-i-limiti-alle-spese-per-i-professionisti\/","title":{"rendered":"Viaggi e formazione: la riforma conferma i limiti alle spese per i professionisti"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>La riforma fiscale conferma i limiti alla deducibilit\u00e0 delle spese per i professionisti. Nonostante le modifiche introdotte dal decreto sul reddito da lavoro autonomo, i limiti esistenti per le spese di vitto, alloggio, formazione e rappresentanza restano sostanzialmente invariati. Il decreto, che rivede l&#8217;articolo 54 del TUIR e aggiunge nuovi articoli fino al 54-octies, \u00e8 stato approvato in prima lettura dal Governo e attende ulteriori approvazioni parlamentari.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Spese di vitto e alloggio<\/strong><\/p>\n<p>Il nuovo articolo 54-septies, comma 1, conferma che le spese per prestazioni alberghiere e somministrazione di alimenti e bevande sono deducibili al 75%, con un limite del 2% dei compensi annui. Questo significa che, per esempio, su spese di viaggio di 5.000 euro, sono deducibili solo 3.750 euro, a condizione che questa cifra non superi il 2% dei compensi annuali. Se i compensi annuali sono 187.500 euro, i 3.750 euro di spese sono interamente deducibili.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Spese di rappresentanza<\/strong><\/p>\n<p>Le spese di rappresentanza sono deducibili fino all\u20191% dei compensi percepiti nel periodo d\u2019imposta. Ad esempio, per un professionista con compensi annui di 150.000 euro, sono deducibili spese di rappresentanza fino a 1.500 euro. Spese eccedenti questo limite, come nel caso di 2.000 euro di spese totali, risultano indeducibili per la parte eccedente (500 euro). Le spese di rappresentanza includono anche quelle per l&#8217;acquisto di beni destinati a essere ceduti gratuitamente.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Spese per Master, corsi di formazione e convegni<\/strong><\/p>\n<p>Le spese per iscrizioni a master, corsi di formazione e aggiornamento professionale, nonch\u00e9 per convegni e congressi, sono deducibili al 100%, con un limite annuo di 10.000 euro. Questo comprende anche le spese di viaggio e soggiorno. Inoltre, sono deducibili al 100% fino a un limite di 5.000 euro le spese per servizi personalizzati di certificazione delle competenze, orientamento, ricerca e sostegno all\u2019autoimprenditorialit\u00e0.<\/p>\n<p>&nbsp;<\/p>\n<p>La riforma conferma il principio di cassa per la determinazione del reddito dei professionisti: i compensi rilevano al momento della percezione e i costi sono deducibili all\u2019effettivo sostenimento della spesa.<\/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 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Nonostante le modifiche introdotte dal decreto sul reddito da lavoro autonomo, i limiti esistenti per le spese di vitto, alloggio, formazione e rappresentanza restano sostanzialmente invariati. Il decreto, che rivede l&#8217;articolo 54 del TUIR e aggiunge nuovi articoli fino al 54-octies, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-18522","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fisco-e-contabilita"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Viaggi e formazione: la riforma conferma i limiti alle spese per i professionisti - Beneggi &amp; Associati<\/title>\n<meta name=\"description\" content=\"&nbsp; La riforma fiscale conferma i limiti alla deducibilit\u00e0 delle spese per i professionisti. 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