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LEGGE DI BILANCIO 2025: LE MISURE A SOSTEGNO DEI REDDITI MEDIO-BASSI


La Legge di Bilancio 2025, pubblicata nella Gazzetta Ufficiale n. 305 S.O. n. 43 del 31 dicembre 2024, comprende numerose misure in favore di lavoratori, imprese e famiglie, che si concentrano, tra l'altro, sul sostegno ai redditi medio-bassi dei lavoratori dipendenti e dei pensionati.  Viene confermato e reso strutturale il taglio del cuneo fiscale per i redditi medio-bassi ed esteso anche ai redditi fino a 40.000 euro.  Il taglio del cuneo resta contributivo per i redditi fino a 20.000 euro mentre, per chi guadagna di più (redditi tra 20.000 e 40.000 euro), il taglio diventa fiscale, con una detrazione fissa di 1.000 euro fino a 32.000 euro. La detrazione diminuisce in modo progressivo fino ad azzerarsi tra i 32.000 e i 40.000 euro. Viene inoltre confermato il 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. La revisione delle aliquote IRPEF prevede quindi l?"accorpamento dei primi due scaglioni di reddito con l?"applicazione dell?"aliquota al 23% sugli imponibili fino a 28.000 euro lordi (anziché fino a 15.000 euro). Fonte: https://www.mef.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
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