{"id":18119,"date":"2023-08-31T16:49:39","date_gmt":"2023-08-31T16:49:39","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18119"},"modified":"2023-08-31T16:49:41","modified_gmt":"2023-08-31T16:49:41","slug":"imposta-sul-reddito-delle-persone-fisiche-determinazione-del-reddito-imponibile-modifiche-normative-a-partire-dal-gennaio-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Imposta sul reddito delle persone fisiche: determinazione del reddito imponibile (modifiche normative a partire dal gennaio 2024)"},"content":{"rendered":"

Reddito imponibile<\/h2>\n\n\n\n

I seguenti redditi sono considerati redditi imponibili ai fini dell'imposta sul reddito delle persone fisiche:
a) redditi da lavoro dipendente;
b) redditi da attivit\u00e0 commerciale;
c) proventi da investimenti.<\/p><\/blockquote>\n\n\n\n

Il reddito \u00e8 soggetto a imposta indipendentemente dal fatto che sia corrisposto in denaro o in natura. Il reddito in natura \u00e8 valutato al valore di mercato, salvo diversa disposizione della presente legge o della normativa di attuazione emanata ai fini della sua applicazione. Il principio di libera concorrenza, come definito nell'articolo 44 della presente legge, si applica alle operazioni tra parti correlate.<\/p>\n\n\n\n

Redditi non soggetti all'imposta sul reddito delle persone fisiche<\/h2>\n\n\n\n


I seguenti redditi non sono soggetti all'imposta sul reddito delle persone fisiche:
a) i redditi percepiti in virt\u00f9 dell'iscrizione al regime obbligatorio di previdenza sociale e di assicurazione sanitaria;
b) aiuti finanziari a carico del bilancio pubblico a favore di persone prive di reddito o a basso reddito, secondo la definizione contenuta nella normativa vigente in materia;
c) i redditi esenti in virt\u00f9 di accordi internazionali ratificati dall'Assemblea della Repubblica di Albania;
c) gli indennizzi versati ai proprietari immobiliari a titolo di risarcimento per espropriazioni effettuate dallo Stato per motivi di pubblica utilit\u00e0, oppure agli ex proprietari per l'espropriazione dei loro beni avvenuta in passato;
d) indennizzi versati agli ex prigionieri politici e ai loro discendenti;
dh) riconoscimenti e premi conferiti da istituzioni statali per risultati ottenuti in ambito scientifico, sportivo e culturale;
e) borse di studio per alunni e studenti;
e) le indennit\u00e0 ottenute con sentenze definitive, le indennit\u00e0 previste dal contratto assicurativo ottenute in conformit\u00e0 alla normativa vigente in materia di attivit\u00e0 assicurativa e riassicurativa, nonch\u00e9 determinati rimborsi delle spese processuali;
f) proventi derivanti da contributi e sovvenzioni a favore dell'agricoltura e dell'allevamento, finanziati dal bilancio dello Stato o da altre fonti.<\/p>\n\n\n\n

Reddito da lavoro dipendente<\/h2>\n\n\n\n

Il reddito da lavoro dipendente comprende:<\/p>\n\n\n\n

a) stipendi, premi e benefici derivanti da rapporti di lavoro o da rapporti analoghi, compreso il trasferimento o il distacco di dipendenti, indipendentemente dal fatto che tali rapporti siano attuali, futuri o passati, e qualora il contribuente sia tenuto a seguire le istruzioni del pagatore per ricevere il pagamento o la remunerazione;
b) la remunerazione degli amministratori, la remunerazione in qualit\u00e0 di membro del consiglio di amministrazione o di un organo statutario della societ\u00e0, nonch\u00e9 la remunerazione per la gestione e la partecipazione ai consigli di sorveglianza;
c) la retribuzione e i benefici corrisposti dalla societ\u00e0 al proprio socio per il lavoro svolto per conto della stessa;
c) il reddito percepito da un lavoratore autonomo se:
i. l'80 per cento o pi\u00f9 dei ricavi proviene, direttamente o indirettamente, da un unico cliente; oppure
ii. Il 90% o pi\u00f9 dei ricavi totali proviene da meno di tre clienti.<\/p>\n\n\n\n

La lettera \u201c\u00e7\u201d non si applica qualora il lavoratore autonomo presti servizi esclusivamente a soggetti non residenti nella Repubblica di Albania o esclusivamente a soggetti che non dispongono di una sede fissa nella Repubblica di Albania. In tali casi, si ritiene che il lavoratore autonomo percepisca redditi d'impresa.<\/p><\/blockquote>\n\n\n\n

Il reddito da lavoro dipendente, oltre a quanto previsto dal paragrafo 1 del presente articolo, comprende anche le indennit\u00e0 corrisposte in caso di perdita o cessazione del rapporto di lavoro.<\/p>\n\n\n\n

Quando il reddito da lavoro dipendente viene corrisposto a un dipendente tramite un'agenzia di collocamento non residente nella Repubblica di Albania e l'importo totale corrisposto include la commissione, si considera che il reddito da lavoro dipendente sia pari ad almeno l'80% dell'importo totale.<\/p>\n\n\n\n

I redditi derivanti da lavoro dipendente non sono considerati tali nei casi in cui:
a) il valore dei pasti consumati, delle bevande analcoliche, attrezzature di lavoro, cure mediche e altri benefici forniti nei locali gestiti da o per conto di un datore di lavoro, siano accessibili a tutti i dipendenti a condizioni simili e creino migliori condizioni di lavoro per i dipendenti;
b) il rimborso delle spese di viaggio e di soggiorno e delle indennit\u00e0 di trasferta avviene secondo la procedura prevista dalla normativa applicabile o dagli atti di attuazione della presente legge.;
c) indennit\u00e0 per i dipendenti in caso di malattia, infortunio o difficolt\u00e0 economiche, in conformit\u00e0 con le disposizioni della normativa vigente in materia e con le disposizioni degli atti secondari che attuano la presente legge;
c) contributi per l'assicurazione sulla vita, l'assicurazione sanitaria e l'assicurazione contro gli infortuni sul lavoro;
d) i redditi derivanti da stipendi e indennit\u00e0 relativi ai rapporti di lavoro di funzionari consolari, diplomatici o personale analogo di paesi terzi e organizzazioni internazionali che, nell'esercizio delle loro funzioni ufficiali nella Repubblica di Albania, in conformit\u00e0 con le convenzioni o gli accordi internazionali ratificati, accettati o firmati dalla Repubblica di Albania o dal Consiglio dei Ministri, godono dello status diplomatico.<\/p>\n\n\n\n

Il reddito imponibile annuo derivante da rapporti di lavoro dipendente \u00e8 definito come l'importo complessivo del reddito da lavoro dipendente imponibile percepito da un contribuente nel corso dell'anno fiscale.<\/p>\n\n\n\n

Il totale dei salari e delle somme simili corrisposte in un'unica soluzione in un determinato anno costituisce reddito per gli anni in cui sono stati corrisposti.<\/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":"

E ardhura e tatueshme T\u00eb ardhurat e m\u00ebposhtme konsiderohen si t\u00eb ardhura t\u00eb tatueshme t\u00eb nj\u00eb tatimpaguesi t\u00eb tatimit mbi t\u00eb ardhurat personale:a) t\u00eb ardhura nga pun\u00ebsimi;b) t\u00eb ardhura nga biznesi;c) t\u00eb ardhura nga investimet. T\u00eb ardhurat jan\u00eb t\u00eb tatueshme pavar\u00ebsisht n\u00ebse paguhen n\u00eb t\u00eb holla ose n\u00eb natyr\u00eb. T\u00eb ardhurat n\u00eb natyr\u00eb vler\u00ebsohen me […]<\/p>\n","protected":false},"author":1,"featured_media":18120,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[432,90,249],"class_list":["post-18119","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-ligji-per-tatimin-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-personale"],"yoast_head":"\nTatimi mbi t\u00eb ardhurat personale: p\u00ebrcaktimi i t\u00eb ardhurave t\u00eb tatueshme (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\" href=\"https:\/\/alprofitconsult.al\/it\/imposta-sul-reddito-delle-persone-fisiche-determinazione-del-reddito-imponibile-modifiche-normative-a-partire-dal-gennaio-2024\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tatimi mbi t\u00eb ardhurat personale: p\u00ebrcaktimi i t\u00eb ardhurave t\u00eb tatueshme (ndryshimet ligjore pas Janar 2024)\" \/>\n<meta property=\"og:description\" content=\"E ardhura e tatueshme T\u00eb ardhurat e m\u00ebposhtme konsiderohen si t\u00eb ardhura t\u00eb tatueshme t\u00eb nj\u00eb tatimpaguesi t\u00eb tatimit mbi t\u00eb ardhurat personale:a) t\u00eb ardhura nga pun\u00ebsimi;b) t\u00eb ardhura nga biznesi;c) t\u00eb ardhura nga investimet. T\u00eb ardhurat jan\u00eb t\u00eb tatueshme pavar\u00ebsisht n\u00ebse paguhen n\u00eb t\u00eb holla ose n\u00eb natyr\u00eb. 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