{"id":54455,"date":"2026-08-03T12:46:17","date_gmt":"2026-08-03T12:46:17","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=54455"},"modified":"2026-08-04T21:12:13","modified_gmt":"2026-08-04T21:12:13","slug":"dividendi-e-ritenuta-alla-fonte","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/tatime\/dividendi-dhe-tatimi-ne-burim\/","title":{"rendered":"Dividendi e ritenuta alla fonte"},"content":{"rendered":"<p><\/p>\n\n\n<div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/alprofitconsult.al\/it\/\">Pagina Iniziale<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/it\/tasse\/\">Normativa fiscale<\/a><\/span> | <span class=\"breadcrumb_last\" aria-current=\"page\">Dividendi e ritenuta alla fonte<\/span><\/span><\/div>\n\n\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600;700&#038;display=swap\" rel=\"stylesheet\">\n<style>\n.db * { box-sizing: border-box; margin: 0; padding: 0; }\n.db {\n  font-family: 'DM Sans', sans-serif;\n  color: #0D1F40;\n  padding: 40px 0 72px;\n}\n.db-eyebrow {\n  font-size: 11px;\n  font-weight: 700;\n  color: #2563EB;\n  letter-spacing: .07em;\n  text-transform: uppercase;\n  margin-bottom: 8px;\n}\n.db-intro {\n  font-size: 16px;\n  color: #4B5563;\n  line-height: 1.8;\n  margin-bottom: 28px;\n}\n.db-pills {\n  display: flex;\n  gap: 10px;\n  flex-wrap: wrap;\n  margin-bottom: 44px;\n}\n.db-pill {\n  display: inline-flex;\n  align-items: center;\n  gap: 6px;\n  background: #EFF6FF;\n  color: #1e3a8a;\n  font-size: 13px;\n  font-weight: 600;\n  padding: 7px 16px;\n  border-radius: 20px;\n  border: 1px solid #BFDBFE;\n}\n.db-section { margin-bottom: 48px; 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}\n.db-compare-text strong {\n  font-size: 15px;\n  font-weight: 700;\n  color: #0D1F40;\n  display: block;\n  margin-bottom: 4px;\n}\n.db-compare-text span {\n  font-size: 13px;\n  color: #6B7280;\n  line-height: 1.5;\n}\n.db-compare-arrow {\n  font-size: 22px;\n  color: #9CA3AF;\n  flex-shrink: 0;\n}\n.db-divider {\n  border: none;\n  border-top: 1px solid #E5E7EB;\n  margin: 0 0 36px;\n}\n.db-secondary {\n  display: flex;\n  gap: 10px;\n  flex-wrap: wrap;\n}\n.db-sec {\n  background: #F9FAFB;\n  border: 1.5px solid #E5E7EB;\n  border-radius: 8px;\n  padding: 9px 18px;\n  text-decoration: none;\n  font-size: 14px;\n  font-weight: 500;\n  color: #374151;\n  transition: border-color .15s, color .15s;\n}\n.db-sec:hover { border-color: #1e3a8a; color: #1e3a8a; }\n.db-final {\n  background: #0D1F40;\n  border-radius: 12px;\n  padding: 52px 32px;\n  text-align: center;\n  margin-top: 52px;\n}\n.db-final h2 {\n  font-size: 22px;\n  font-weight: 700;\n  color: #fff;\n  margin-bottom: 10px;\n}\n.db-final p {\n  font-size: 15px;\n  color: #94A3B8;\n  line-height: 1.7;\n  max-width: 440px;\n  margin: 0 auto 28px;\n}\n.db-final-btns {\n  display: flex;\n  gap: 12px;\n  justify-content: center;\n  flex-wrap: wrap;\n  margin-bottom: 20px;\n}\n.db-final-btn {\n  display: inline-block;\n  padding: 13px 32px;\n  background: #fff;\n  color: #0D1F40 !important;\n  border: 2px solid #fff;\n  border-radius: 8px;\n  font-size: 15px;\n  font-weight: 700;\n  text-decoration: none;\n  font-family: 'DM Sans', sans-serif;\n}\n.db-final-btn-out {\n  display: inline-block;\n  padding: 13px 32px;\n  background: transparent;\n  color: #fff !important;\n  border: 2px solid rgba(255,255,255,.4);\n  border-radius: 8px;\n  font-size: 15px;\n  font-weight: 700;\n  text-decoration: none;\n  font-family: 'DM Sans', sans-serif;\n}\n.db-final-trust {\n  font-size: 13px;\n  color: #64748B;\n  margin-bottom: 12px;\n}\n.db-final-contact {\n  font-size: 13px;\n  color: #64748B;\n}\n.db-final-contact a {\n  color: #93C5FD;\n  text-decoration: none;\n}\n@media (max-width: 600px) {\n  .db-grid { grid-template-columns: 1fr; }\n  .db-final { padding: 36px 20px; }\n  .db-final-btns { flex-direction: column; align-items: center; }\n}\n<\/style>\n<div class=\"db\">\n  <div class=\"db-eyebrow\">Dividendi e ritenuta alla fonte<\/div>\n  <p class=\"db-intro\">Quando l'utile passa dalla societ\u00e0 al socio, sorge un secondo obbligo fiscale: l'imposta sui dividendi. Quando l'azienda paga canoni di locazione, interessi o commissioni, l'obbligo fiscale sorge dall'altra parte, poich\u00e9 il pagatore trattiene l'imposta del 15% per conto del beneficiario e la versa al fisco.<\/p>\n  <p class=\"db-intro\">In entrambi i casi si applica lo stesso meccanismo: ritenuta alla fonte al momento del pagamento e rendicontazione mensile, ma la documentazione e le aliquote differiscono. Di seguito illustriamo entrambe le modalit\u00e0.<\/p>\n  <div class=\"db-pills\">\n    <span class=\"db-pill\">\u2713 Dividendo: 8%<\/span>\n    <span class=\"db-pill\">\u2713 Affitto: 15%<\/span>\n    <span class=\"db-pill\">\u2713 Interessi e commissioni: 15%<\/span>\n    <span class=\"db-pill\">\u2713 Delibera obbligatoria dell\u2019assemblea<\/span>\n  <\/div>\n  <div class=\"db-section\">\n    <div class=\"db-h2\">Cosa si trova qui?<\/div>\n    <div class=\"db-grid\">\n      <a class=\"db-card\" href=\"\/it\/tasse\/dividendi-e-ritenuta-alla-fonte\/dividendo-2\/\">\n        <div class=\"db-card-head\">\n          <div class=\"db-card-label\">Dalla societ\u00e0 al partner<\/div>\n          <div class=\"db-card-title\">Dividendo<\/div>\n        <\/div>\n        <div class=\"db-card-body\">\n          <p class=\"db-card-desc\">La procedura di distribuzione, la delibera dell\u2019assemblea, la regola 8% e la scadenza, l\u2019ammontare degli utili distribuibili e la ripartizione dei dividendi tra le societ\u00e0.<\/p>\n          <span class=\"db-card-link\">Leggi \u2192<\/span>\n        <\/div>\n      <\/a>\n      <a class=\"db-card\" href=\"\/it\/tasse\/dividendi-e-ritenuta-alla-fonte\/ritenuta-alla-fonte\/\">\n        <div class=\"db-card-head\">\n          <div class=\"db-card-label\">Quando pagano gli altri<\/div>\n          <div class=\"db-card-title\">Ritenuta alla fonte<\/div>\n        <\/div>\n        <div class=\"db-card-body\">\n          <p class=\"db-card-desc\">Quando sussiste l\u2019obbligo di trattenere il 15% di imposta sulle plusvalenze, sui canoni di locazione, sugli interessi, sui compensi, sui pagamenti a soggetti non residenti e sulle comunicazioni mensili.<\/p>\n          <span class=\"db-card-link\">Leggi \u2192<\/span>\n        <\/div>\n      <\/a>\n    <\/div>\n    <a class=\"db-compare\" href=\"\/it\/tasse\/dividendi-e-ritenuta-alla-fonte\/dividendo-2\/#vendimi\">\n      <div class=\"db-compare-text\">\n        <strong>Modello standard di delibera dell'assemblea per la distribuzione degli utili<\/strong>\n        <span>Il modello che i partner devono compilare e firmare, insieme alle procedure da seguire dopo l'approvazione.<\/span>\n      <\/div>\n      <span class=\"db-compare-arrow\">\u2192<\/span>\n    <\/a>\n  <\/div>\n  <div class=\"db-divider\"><\/div>\n  <div class=\"db-section\">\n    <div class=\"db-h2\">Vedi anche<\/div>\n    <div class=\"db-secondary\">\n      <a class=\"db-sec\" href=\"\/it\/tasse\/imposta-sul-reddito-2\/\">Imposta sul reddito<\/a>\n      <a class=\"db-sec\" href=\"\/it\/tasse\/stranieri-e-doppia-imposizione\/\">Stranieri e doppia imposizione<\/a>\n      <a class=\"db-sec\" href=\"\/it\/tasse\/dichiarazione-individuale-diva\/\">Dichiarazione DIVA individuale<\/a>\n      <a class=\"db-sec\" href=\"\/it\/tasse\/kalendari\/\">Calendario fiscale<\/a>\n      <a class=\"db-sec\" href=\"\/it\/tasse\/\">Tutte le imposte<\/a>\n    <\/div>\n  <\/div>\n  <div class=\"db-final\">\n    <h2>Ci occupiamo noi della ripartizione degli utili?<\/h2>\n    <p>AlProfit Consult redige la delibera dell'assemblea, calcola l'importo distribuibile e presenta la dichiarazione dei redditi entro i termini previsti, il tutto nell'ambito dell'abbonamento mensile.<\/p>\n    <div class=\"db-final-btns\">\n      <a class=\"db-final-btn\" href=\"\/it\/offerta\/\">Richiedi un preventivo<\/a>\n      <a class=\"db-final-btn-out\" href=\"\/it\/prezzo\/\">Vedi i prezzi<\/a>\n    <\/div>\n    <div class=\"db-final-trust\">\u2713 Nessun impegno \u00b7 \u2713 Riservatezza \u00b7 \u2713 Risposta entro 24 ore<\/div>\n    <div class=\"db-final-contact\">\n      <a href=\"tel:+355693232349\">+355 69 323 2349<\/a>\n      &nbsp;\u00b7&nbsp;\n      <a href=\"mailto:info@alprofitconsult.al\">info@alprofitconsult.al<\/a>\n    <\/div>\n  <\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Dividendi dhe Tatimi n\u00eb Burim Kur fitimi kalon nga shoq\u00ebria tek ortaku, lind nj\u00eb detyrim i dyt\u00eb tatimor, dividendi 8%. Kur biznesi paguan qira, interesa ose honorare, detyrimi lind n\u00eb an\u00ebn tjet\u00ebr, sepse paguesi mban tatimin 15% n\u00eb em\u00ebr t\u00eb marr\u00ebsit dhe e derdh ai n\u00eb buxhet. T\u00eb dyja rastet ndjekin t\u00eb nj\u00ebjtin mekaniz\u00ebm, mbajtja [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":14925,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-54455","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Dividendi 8% dhe tatimi n\u00eb burim 15% - AlProfit Consult<\/title>\n<meta name=\"description\" content=\"Kur fitimi kalon tek ortaku, dividendi tatohet 8%. Kur biznesi paguan qira, interesa ose honorare, mban 15% n\u00eb burim. 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Quando l'impresa versa canoni di locazione, interessi o commissioni, effettua una ritenuta alla fonte del 15%. Procedure, scadenze e disposizioni.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alprofitconsult.al\/it\/tasse\/dividendi-e-ritenuta-alla-fonte\/","og_locale":"it_IT","og_type":"article","og_title":"Dividendi dhe tatimi n\u00eb burim","og_description":"Kur fitimi kalon tek ortaku, dividendi tatohet 8%. Kur biznesi paguan qira, interesa ose honorare, mban 15% n\u00eb burim. 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