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STUDIO DORIGHELLI

MODIFICATA LA QUOTA IMPONIBILE DI DIVIDENDI E PLUSVALENZE


In data 11 luglio è stato pubblicato in Gazzetta Ufficiale il D.M. che ha modificato la percentuale di imponibilità di dividendi e plusvalenze per i soggetti non imprenditori e per gli imprenditori soggetti ad IRPEF. La nuova percentuale di imposizione è pari al 58,14%. La modifica della percentuale comporta l'invarianza del livello di tassazione complessivo a seguito della riduzione, con la Legge di Stabilità 2016, dell'aliquota IRES dal 27,5% al 24%. In merito ai dividendi percepiti dagli enti non commerciali è stato previsto che i dividendi percepiti, formati con utili prodotti a partire dall'esercizio successivo a quello in corso al 31 dicembre 2016, concorrono alla formazione del reddito imponibile nella misura del 100% del loro ammontare, invece i dividendi formati con utili prodotti fino all'esercizio in corso al 31 dicembre 2016, resta fermo che essi non concorrono alla formazione del reddito nella misura del 22,26%.
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  • 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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  • 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.

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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