{"id":19315,"date":"2025-01-02T14:10:17","date_gmt":"2025-01-02T13:10:17","guid":{"rendered":"https:\/\/beneggiassociati.com\/?p=19315"},"modified":"2025-01-02T14:10:17","modified_gmt":"2025-01-02T13:10:17","slug":"riforma-irpef-ires-2025-novita-su-redditi-da-lavoro-e-dimpresa","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/riforma-irpef-ires-2025-novita-su-redditi-da-lavoro-e-dimpresa\/","title":{"rendered":"Riforma IRPEF-IRES 2025: novit\u00e0 su redditi da lavoro e d\u2019impresa"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>La riforma fiscale avviata con il D.Lgs. 192\/2024 introduce importanti modifiche al sistema di tassazione in Italia. La normativa, entrata in vigore il 31 dicembre 2024, interviene su vari aspetti fiscali, tra cui redditi da lavoro dipendente, autonomo e d\u2019impresa. Approfondiamo i principali cambiamenti introdotti dalla riforma IRPEF-IRES.<\/p>\n<h3>Novit\u00e0 per i Redditi da Lavoro Dipendente<\/h3>\n<h4><strong>Fondi Sanitari Integrativi<\/strong><\/h4>\n<p>Dal 1\u00b0 gennaio 2025, saranno deducibili solo i contributi versati a fondi sanitari iscritti all\u2019<strong>Anagrafe dei Fondi Sanitari Integrativi<\/strong>. Inoltre, i fondi dovranno operare secondo criteri di mutualit\u00e0 e solidariet\u00e0 per garantire la deducibilit\u00e0.<\/p>\n<h4><strong>Copertura Long Term Care<\/strong><\/h4>\n<p>Estesa la possibilit\u00e0 di sottoscrivere coperture per il rischio di non autosufficienza anche ai familiari fiscalmente a carico del lavoratore dipendente.<\/p>\n<h4><strong>Franchigia per Beni e Servizi Aziendali<\/strong><\/h4>\n<ul>\n<li>Aggiornato il limite di esenzione fiscale a <strong>258,23 euro<\/strong>.<\/li>\n<li>Per beni e servizi prodotti dall\u2019azienda, il reddito sar\u00e0 calcolato sul prezzo mediamente praticato o, in mancanza, sul costo sostenuto.<\/li>\n<\/ul>\n<h4><strong>Spese per Trasferte nel Comune<\/strong><\/h4>\n<p>Le spese di viaggio e trasporto, documentate anche con strumenti digitali, non concorreranno alla formazione del reddito.<\/p>\n<h3>Novit\u00e0 per i Redditi da Lavoro Autonomo<\/h3>\n<h4><strong>Nuova Struttura Normativa<\/strong><\/h4>\n<p>L\u2019articolo 54 del TUIR \u00e8 stato suddiviso in nuovi articoli (54-bis a 54-octies), rendendo la disciplina pi\u00f9 chiara e organica. Introdotto il principio di <strong>onnicomprensivit\u00e0<\/strong>, che include tutte le somme percepite e le spese sostenute, salvo eccezioni esplicite.<\/p>\n<h4><strong>Cessione della Clientela<\/strong><\/h4>\n<p>La cessione della clientela e di altri elementi immateriali sar\u00e0 soggetta a tassazione separata anche se avviene in pi\u00f9 rate nello stesso periodo d\u2019imposta.<\/p>\n<h4><strong>Spese Deducibili<\/strong><\/h4>\n<ul>\n<li>Le spese sostenute per incarichi conferiti direttamente dal committente non costituiranno compensi in natura.<\/li>\n<li>Per spese di manutenzione su immobili, saranno deducibili in quote costanti in 5 anni, con una riduzione al 50% per immobili a uso promiscuo.<\/li>\n<\/ul>\n<h4><strong>Ammortamento<\/strong><\/h4>\n<ul>\n<li>Confermata la deducibilit\u00e0 per beni mobili e immobili strumentali, con regole specifiche per leasing e manutenzioni straordinarie.<\/li>\n<\/ul>\n<h4><strong>Neutralit\u00e0 Fiscale nelle Operazioni Straordinarie<\/strong><\/h4>\n<p>Introdotto l\u2019articolo 177-bis del TUIR, che prevede la neutralit\u00e0 fiscale per conferimenti in societ\u00e0 tra professionisti, garantendo che tali operazioni non generino plusvalenze o minusvalenze.<\/p>\n<h3>Novit\u00e0 per i Redditi d\u2019Impresa<\/h3>\n<h4><strong>Riduzione del Doppio Binario<\/strong><\/h4>\n<p>Prevista una graduale riduzione delle differenze tra valori contabili e fiscali, con nuove regole applicabili in modo differenziato a seconda della decorrenza.<\/p>\n<h4><strong>Tassazione delle Plusvalenze<\/strong><\/h4>\n<p>Le aree edificabili ricevute in donazione saranno tassate considerando il costo di acquisto sostenuto dal donante.<\/p>\n<h4><strong>Semplificazioni Contabili<\/strong><\/h4>\n<p>Eliminate alcune differenze tra reddito d\u2019impresa e reddito autonomo, razionalizzando le procedure di imputazione temporale per evitare disallineamenti.<\/p>\n<p>&nbsp;<\/p>\n<script>\nvar 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