{"id":15449,"date":"2022-10-08T18:35:43","date_gmt":"2022-10-08T18:35:43","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=15449"},"modified":"2022-10-22T11:11:04","modified_gmt":"2022-10-22T11:11:04","slug":"il-significato-della-doppia-imposizione","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/tatime\/individ\/taksimi-i-dyfishte\/kuptimi-i-taksimit-te-dyfishte\/","title":{"rendered":"Il significato della doppia imposizione per le persone fisiche"},"content":{"rendered":"
Home page<\/a><\/span> | Normativa fiscale<\/a><\/span> | individuale<\/a><\/span> | Riservato: doppia imposizione<\/a><\/span> | Il significato della doppia imposizione per le persone fisiche<\/span><\/span><\/div>\n\n\n

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L'imposta sul reddito si applica sia alle persone fisiche residenti che a quelle non residenti.<\/h4>\n\n\n\n

I residenti sono soggetti all'imposta sul reddito delle persone fisiche nel corso dell'anno fiscale su tutti i redditi percepiti a livello mondiale, ovvero sia in Albania che all'estero., <\/p>Il principio di residenza<\/cite><\/blockquote>\n\n\n\n

Quando una persona fisica residente percepisce redditi provenienti da fonti situate al di fuori del territorio albanese, l'imposta sul reddito delle persone fisiche dovuta da tale residente in relazione a tali redditi \u00e8 ridotta (accreditata) dell'importo dell'imposta estera pagata su tali redditi. L'importo dell'imposta estera dovuta deve essere comprovato da un documento autentico.<\/p>\n\n\n\n

La riduzione dell'imposta sul reddito delle persone fisiche non pu\u00f2 superare l'imposta dovuta sui redditi di fonte estera, qualora tali redditi siano percepiti nella Repubblica di Albania.<\/p>\n\n\n\n

La riduzione fiscale viene calcolata separatamente per ciascun Paese estero da cui provengono i redditi.<\/p>\n\n\n\n

Le persone fisiche non residenti sono soggette all'imposta sul reddito delle persone fisiche nel corso dell'anno fiscale per i redditi percepiti nel territorio della Repubblica di Albania., <\/p>Il principio della fonte<\/cite><\/blockquote>\n\n\n\n

Tassazione dei redditi percepiti dai residenti al di fuori del territorio della Repubblica di Albania.<\/h4>\n\n\n\n

Se sei residente ma percepisci redditi provenienti da fonti situate al di fuori della Repubblica di Albania, sarai soggetto a tassazione nella Repubblica di Albania sul tuo reddito mondiale, come previsto dalla legge \u201csull'imposta sul reddito\u201d, e successive modifiche.
Se percepisci redditi passivi (dividendi, interessi, commissioni) provenienti dall'estero rispetto alla Repubblica di Albania e benefici delle convenzioni fiscali applicabili, l'importo dell'imposta versata all'estero sar\u00e0 quello specificato nella convenzione fiscale.
L'importo dell'imposta estera, come attestato dal documento pertinente, sar\u00e0 dedotto dall'imposta dovuta in Albania, in conformit\u00e0 alle disposizioni di legge applicabili.<\/p>\n\n\n\n

Eliminazione della doppia imposizione per i residenti<\/h4>\n\n\n\n

Se sei residente e percepisci redditi al di fuori della Repubblica di Albania, devi richiedere un certificato di residenza rilasciato dall'Amministrazione fiscale albanese.<\/p>\n\n\n\n

Il certificato di residenza serve al contribuente per dimostrare di pagare le imposte sul proprio reddito mondiale in Albania, affinch\u00e9 l'autorit\u00e0 fiscale dello Stato estero in cui ha percepito il reddito applichi la Convenzione, applicando, a seconda dei casi, l'aliquota ridotta o non tassando tali redditi.<\/p>\n\n\n\n

Fonte: Direzione Generale delle Imposte.<\/a><\/p>\n\n\n

Hai qualche domanda?<\/h3>

Non esitare a contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

Tatimi mbi t\u00eb ardhurat zbatohet si p\u00ebr individ\u00ebt rezident\u00eb edhe ato jorezident\u00eb. Individ\u00ebt rezident\u00eb i n\u00ebnshtrohen detyrimit p\u00ebr tatimin mbi t\u00eb ardhurat personale gjat\u00eb periudh\u00ebs tatimore, p\u00ebr t\u00eb gjitha burimet e t\u00eb ardhurave t\u00eb realizuara n\u00eb shkall\u00eb bot\u00ebrore, pra n\u00eb Shqip\u00ebri dhe kudo gjetk\u00eb, Parimi i rezidenc\u00ebs Kur nj\u00eb individ rezident, siguron nga burime jasht\u00eb […]<\/p>\n","protected":false},"author":1,"featured_media":15786,"parent":15448,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15449","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nKuptimi i taksimit t\u00eb dyfisht\u00eb p\u00ebr individ\u00ebt - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/it\/tasse\/individuale\/doppia-imposizione\/il-significato-della-doppia-imposizione\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kuptimi i taksimit t\u00eb dyfisht\u00eb p\u00ebr individ\u00ebt - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Tatimi mbi t\u00eb ardhurat zbatohet si p\u00ebr individ\u00ebt rezident\u00eb edhe ato jorezident\u00eb. 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