{"id":18115,"date":"2023-08-27T21:22:57","date_gmt":"2023-08-27T21:22:57","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18115"},"modified":"2023-08-27T21:22:58","modified_gmt":"2023-08-27T21:22:58","slug":"imposta-sul-reddito-delle-persone-fisiche-disposizioni-generali-e-modifiche-normative-dopo-gennaio-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/tatimi-mbi-te-ardhurat-personale-dispozitat-e-pergjithshme-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Imposta sul reddito delle persone fisiche: disposizioni generali (modifiche legislative successive al gennaio 2024)"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>Contribuente soggetto all&#x27;imposta sul reddito delle persone fisiche<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>Ai fini della presente legge, ogni persona fisica \u00e8 considerata contribuente ed \u00e8 soggetta all&#x27;imposta sul reddito delle persone fisiche.<\/p><\/blockquote><\/figure>\n\n\n\n<p>\u201cPer &quot;persona fisica&quot; si intende: a) qualsiasi lavoratore autonomo; b) qualsiasi commerciante; e c) qualsiasi persona fisica ai sensi del Codice civile, compresi i lavoratori dipendenti, nonch\u00e9 qualsiasi altra persona fisica che percepisca redditi da qualsiasi fonte, inclusi donazioni, eredit\u00e0 o vincite al gioco d&#x27;azzardo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Residenza<\/h2>\n\n\n\n<p>Ai fini dell&#x27;imposta sul reddito delle persone fisiche, si considera contribuente residente chiunque soddisfi una delle seguenti condizioni:<\/p>\n\n\n\n<p>a) abbia una sede fissa nel territorio della Repubblica di Albania durante l\u2019anno fiscale; oppure<\/p>\n\n\n\n<p>b) soggiorna nella Repubblica di Albania durante l\u2019anno fiscale per uno o pi\u00f9 periodi che, sommati, ammontano a 183 giorni o pi\u00f9. Il giorno della partenza dal Paese e il giorno dell\u2019ingresso nel Paese sono considerati separatamente come giorni di presenza nel Paese; oppure<\/p>\n\n\n\n<p>c) \u00e8 cittadino della Repubblica di Albania e, al di fuori del territorio di tale Repubblica, svolge mansioni in qualit\u00e0 di dipendente o funzionario del governo della Repubblica di Albania; oppure<\/p>\n\n\n\n<p>c) possiede un negozio, uno studio professionale, uno stabilimento o qualsiasi altro luogo in cui la persona fisica svolga un\u2019attivit\u00e0 nella Repubblica di Albania, oppure abbia la propria residenza abituale nella Repubblica di Albania, salvo nel caso in cui la persona fisica abbia una residenza permanente al di fuori della Repubblica di Albania per l\u2019intero anno fiscale e non abbia inoltre una residenza permanente nella Repubblica di Albania; oppure<\/p>\n\n\n\n<p>d) abbia il proprio centro di interessi vitali nella Repubblica di Albania, il che implica legami personali o economici significativi con la Repubblica di Albania.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Documentazione<\/strong><\/h2>\n\n\n\n<p>Il contribuente soggetto all&#x27;imposta sul reddito delle persone fisiche \u00e8 tenuto a conservare tutta la documentazione necessaria a verificare le informazioni dichiarate nella dichiarazione dei redditi.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Ogni lavoratore autonomo o commerciante che non sia soggetto all\u2019obbligo di legge di tenere la contabilit\u00e0 in conformit\u00e0 alla normativa vigente in materia di contabilit\u00e0 e bilancio \u00e8 tenuto a tenere almeno un registro delle entrate, spese, crediti e passivit\u00e0 o debiti, secondo una struttura semplificata, come definito nella normativa secondaria di attuazione della presente legge.<\/p><\/blockquote>\n\n\n\n<p>Leggi qui <a href=\"https:\/\/alprofitconsult.al\/it\/legge-n-29-del-2023-sullimposta-sul-reddito\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/<\/a> il testo integrale della legge.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/08\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT.pdf\">LEGGE N. 29 DEL 2023 SULL'IMPOSTA SUL REDDITO<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/08\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<p>Fonte: <a href=\"https:\/\/www.tatime.gov.al\/c\/6\/70\/tatimi-mbi-te-ardhurat\" target=\"_blank\" rel=\"noreferrer noopener\">Direzione Generale delle Imposte.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contatti\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Tatimpaguesi i tatimit mbi t\u00eb ardhurat personale \u00c7do person fizik konsiderohet tatimpagues n\u00eb kuptim t\u00eb k\u00ebtij ligji dhe \u00ebsht\u00eb p\u00ebrgjegj\u00ebs p\u00ebr tatimin mbi t\u00eb ardhurat personale. \u201cPerson fizik\u201d \u00ebsht\u00eb \u00e7do: a) individ i vet\u00ebpun\u00ebsuar; b) individ tregtar; dhe c) individ sipas kuptimit t\u00eb Kodit Civil, p\u00ebrfshir\u00eb t\u00eb pun\u00ebsuarit, si dhe \u00e7do individ tjet\u00ebr person fizik [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18117,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[85,90,249],"class_list":["post-18115","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-ndryshime-ligjore","tag-tatimi-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-personale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tatimi mbi t\u00eb ardhurat personale: dispozitat e p\u00ebrgjithshme (ndryshimet ligjore pas Janar 2024) - 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\" 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