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LEGGE DI BILANCIO 2025: ALIQUOTE IRPEF, LIMITI DETRAZIONI E RIVALUTAZIONE TERRENI E PARTECIPAZIONI


La Legge di Bilancio 2025 (Legge n. 207 del 30 dicembre 2024), pubblicata nella Gazzetta Ufficiale n. 305 S.O. n. 43 del 31 dicembre 2024, comprende numerose misure in favore di lavoratori, imprese e famiglie. Si segnalano, in particolare: la conferma del passaggio da quattro a tre aliquote IRPEF come segue: 23% per redditi fino a 28.000 euro; 35% per redditi tra 28.000 e 50.000 euro; 43% per redditi superiori a 50.000 euro; una limitazione alla fruizione delle detrazioni fiscali per i percettori di reddito superiore a 75.000 euro. L?"importo massimo detraibile dipende dal reddito complessivo e dal numero di figli a carico, con coefficienti che aumentano in relazione al numero di figli. Il limite detraibile base è di 14.000 euro per chi ha un reddito tra 75.000 e 100.000 euro, e di 8.000 euro per chi ha un reddito superiore a 100.000 euro; l?"introduzione a regime della rivalutazione del costo di acquisto delle partecipazioni, negoziate e non negoziate, e dei terreni edificabili e con destinazione agricola; la modifica, a partire dal 2024, della soglia limite di reddito da lavoro dipendente e assimilato percepita nell?"anno precedente fino alla quale i soggetti percettori possono avvalersi del regime forfetario, che passa da 30 a 35mila euro. Fonte: https://www.gazzettaufficiale.it
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