Rottamazione cartelle con deduzione fiscale

Rottamazione cartelle con deduzione fiscale

di Redazione PMI.it

scritto il

I contribuenti che hanno aderito alla rottamazione delle cartelle esattoriali possono dedurre parte delle somme versate ai fini dell’adesione alla definizione agevolata dei ruoli, prevista dai DL n. 193/2016 e dal DL n. 148/2017, dal reddito imponibile da inserire nella propria dichiarazione dei redditi.

Somme deducibili

La deducibilità spetta solo nel caso in cui la rottamazione delle cartelle abbia avuto ad oggetto determinate tipologie di tributi/contributi o oneri:

  •  contributi previdenziali e assistenziali, tipicamente deducibili dal reddito ai fini IRPEF secondo quanto previsto a punto e) dell’art. 10 Tuir, versati in ottemperanza a disposizioni di legge, o facoltativamente alla gestione della forma pensionistica obbligatoria di appartenenza, compresi quelli per la ricongiunzione di periodi assicurativi e versati al fondo di cui all’articolo 1 del decreto legislativo 16 settembre 1996, n. 565;
  • professionisti o imprese aderenti al nuovo regime semplificato …(continua)
13.518 comments to “Rottamazione cartelle con deduzione fiscale”
  1. We work together medbsupplies.com
    The plan sets as its goal not a relative reduction, as is the case with the United Nations’ Millennium Development Goals, but a firm number for all countries: By 2035, only 1 in 50 children (or fewer) would die before age 5, a number that would match the current average for developed countries. (In 2011, this global figure was much higher, at 1 in 20 children.)

  2. The manager famciclovir 250 mg dosage Details about the “insider threat” program have emerged as the administration grapples with a new series of leaks, from former NSA contractor Edward Snowden. Snowden has leaked details about phone and Internet surveillance programs, raising civil liberties concerns inside the U.S. and angering foreign governments. 

  3. I’d like to order some foreign currency low dose naltrexone depression reddit Executive Digital Director for Glamour, Mike Hofman, expressed enthusiasm over how different teams approached the central challenge of tech innovation in the fashion space. He noted, “In terms of trends, I think lots of teams looked for mobile solutions to help women get outfit idea inspiration and shopping tips by sharing content such as selfies, snaps of their closet and even sample sale intel — the editors in attendance really liked that last idea a lot.”

  4. Could I make an appointment to see ? yk11 results Vickers was making his fifth start for Waltrip Racing in the No. 55 Aaron’s Dream Machine Toyota. Waltrip and Mark Martin are the primary divers of the No. 55, but it was Vickers who brought the machine to victory lane for the first time this season. He credited crew chief Rodney Childers for the victory and expects to achieve more in the future.

Lascia un commento