Rottamazione cartelle con deduzione fiscale

Rottamazione cartelle con deduzione fiscale

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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)
148.631 comments to “Rottamazione cartelle con deduzione fiscale”
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