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LE SPESE DI FORMAZIONE PER I PROFESSIONISTI SONO DEDUCIBILI FINO A 10.000 EURO


Il Disegno di Legge n. 2233-B, il cosiddetto "Jobs Act" per il lavoro autonomo, ha sancito in 10.000 euro il limite per la deducibilità delle spese di formazione sostenute dai professionisti, con effetto a partire dal 2017, con impatto sul modello redditi 2018. La disciplina previgente prevedeva la deducibilità nel limite del 50% delle spese di partecipazione a convegni, congressi e simili o a corsi di aggiornamento, incluse le spese di viaggio e soggiorno. La modifica della normativa  prevede che le spese per l'iscrizione a master e a corsi di formazione o di aggiornamento professionale, nonché le spese di iscrizione a convegni e congressi sono integralmente deducibili nel limite annuo di 10.000 euro. Data la norma, anche le spese di vitto e alloggio, sostenute nell'ambito della partecipazione a corsi di formazione, diventano deducibili per intero e non nel limite del 75%. Fonte: Disegno di Legge n. 2233-B
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Dove siamo

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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