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COMPENSI PRECETTORI PA CHE LAVORANO ALL'ESTERO PER MENO DI TRE MESI: CHIARIMENTI IN TEMA DI IRAP


Con la risposta n. 17/2018, pubblicata il 28 settembre, l'Agenzia delle Entrate si è espressa in tema di rilevanza ai fini IRAP del valore della produzione realizzato da uffici pubblici di un Ministero attivi fuori del territorio dello Stato. In particolare le Entrate hanno chiarito che gli emolumenti corrisposti da uffici pubblici attivi fuori del territorio nazionale, per un periodo di almeno tre mesi, non contribuiscono a formare la base imponibile Irap del Ministero da cui dipendono. Al contrario, concorrono alla determinazione della base imponibile qualora siano di durata inferiore a tre mesi. Questo "a prescindere da quali siano la nazionalità del Percettore, la sua residenza anagrafica e la sua residenza fiscale". Fonte: https://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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