{"id":18124,"date":"2023-09-13T13:42:00","date_gmt":"2023-09-13T13:42:00","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18124"},"modified":"2023-09-13T13:42:02","modified_gmt":"2023-09-13T13:42:02","slug":"imposta-sul-reddito-delle-persone-fisiche-determinazione-del-reddito-imponibile-reddito-dimpresa-modifiche-normative-successive-al-gennaio-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-biznesi-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Imposta sul reddito delle persone fisiche: determinazione del reddito imponibile: redditi d'impresa (modifiche normative successive al gennaio 2024)"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Introduzione: Reddito imponibile<\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>I seguenti redditi sono considerati redditi imponibili ai fini dell'imposta sul reddito delle persone fisiche:<br>a) redditi da lavoro dipendente;<br><span style=\"text-decoration: underline;\"><strong>b) redditi da attivit\u00e0 commerciale;<\/strong><\/span><br>c) proventi da investimenti.<\/p><\/blockquote>\n\n\n\n<p>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<h2 class=\"wp-block-heading\"><strong>Reddito d'impresa<\/strong><\/h2>\n\n\n\n<p>I redditi d'impresa comprendono, a titolo esemplificativo ma non esaustivo, i seguenti redditi, qualora non siano classificati come redditi da lavoro dipendente ai sensi di <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/08\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Articolo 12 <\/a>di questa legge:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>il reddito di una persona fisica derivante da qualsiasi attivit\u00e0 commerciale, ivi comprese le attivit\u00e0 svolte da lavoratori autonomi o commercianti;<\/li><li>proventi da interessi, dividendi e commissioni, che sono effettivamente legati all'attivit\u00e0; <\/li><li>proventi derivanti dalla vendita di titoli, che sono effettivamente collegati all'attivit\u00e0 aziendale;<\/li><li>redditi derivanti dalla locazione di un'impresa, indipendentemente dal fatto che il contratto di locazione comprenda la totalit\u00e0 o una parte dei suoi beni materiali o immateriali;<\/li><li>i proventi derivanti dalla vendita di qualsiasi tipo di attivit\u00e0 o passivit\u00e0 aziendale, compresa la vendita dell'intera impresa;<\/li><li>la plusvalenza realizzata dalla cessione delle attivit\u00e0 e delle passivit\u00e0 dell'impresa nell'ambito di una riorganizzazione aziendale, come definita all'articolo 46 della presente legge;<\/li><li>regali, sovvenzioni o contributi ricevuti da una persona nell'ambito della propria attivit\u00e0;<\/li><li>i ricavi realizzati dalla persona fisica derivanti da qualsiasi tipo di canone per servizi digitali tecnici o automatizzati;<\/li><li>plusvalenze derivanti dalla rivalutazione di beni aziendali quando tali beni vengono conferiti in natura al capitale di una societ\u00e0, sia al momento della sua costituzione sia in occasione di un aumento di capitale;<\/li><li>redditi derivanti dall'estrazione o dalla generazione di beni virtuali;<\/li><li>Proventi derivanti da operazioni su strumenti virtuali effettivamente collegati all'attivit\u00e0 aziendale.<\/li><\/ul>\n\n\n\n<p>Il reddito imponibile annuo dell'impresa \u00e8 determinato come il reddito d'impresa complessivo, al netto delle spese corrispondenti debitamente documentate e sostenute al fine di generare, mantenere e garantire tale reddito. Il reddito d'impresa imponibile annuo \u00e8 calcolato in conformit\u00e0 al Capitolo IV della presente legge.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Regime speciale per commercianti e lavoratori autonomi<\/strong><\/h2>\n\n\n\n<p>Le persone fisiche, gli imprenditori individuali o i lavoratori autonomi con un fatturato annuo non superiore a 10.000.000 di lek, ai fini del riconoscimento delle spese deducibili, hanno la facolt\u00e0 di scegliere uno dei seguenti metodi:<\/p>\n\n\n\n<p>a) l'adozione di un regime speciale in base al quale le spese sostenute sono deducibili <em>a priori <\/em>in conformit\u00e0 con gli importi indicati nella presente lettera e senza essere soggetti alla verifica da parte dell'amministrazione fiscale dei relativi documenti contabili;<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>i. 60% del reddito derivante da attivit\u00e0 produttive;<br>ii. il 90% dei proventi derivanti dalle attivit\u00e0 di commercio all'ingrosso;<br>iii. 70% dei ricavi derivanti dalle attivit\u00e0 di commercio al dettaglio e dai trasporti individuali;   iv. 60% dei ricavi derivanti da bar, ristoranti, discoteche e attivit\u00e0 simili di questo tipo.;<br>v. 50% dei redditi derivanti da attivit\u00e0 di prestazione di servizi, attivit\u00e0 artigianali e artistiche;<br>vi. 30% del reddito dei lavoratori autonomi; oppure<\/p><\/blockquote>\n\n\n\n<p>b) il calcolo delle spese deducibili sulla base della relativa documentazione e delle fatture relative a ciascuna spesa.<\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>2. Le persone fisiche, gli imprenditori individuali o i lavoratori autonomi di cui al paragrafo 1 del presente articolo devono scegliere e comunicare all'amministrazione fiscale il metodo che intendono adottare. Il passaggio da un metodo all'altro non pu\u00f2 avvenire pi\u00f9 di una volta ogni tre anni.<\/p><\/blockquote><\/figure>\n\n\n\n<p>La definizione del tipo di attivit\u00e0 svolte da persone fisiche, commercianti o lavoratori autonomi, ai sensi del paragrafo 1 del presente articolo, \u00e8 stabilita con decisione del Consiglio dei Ministri, in conformit\u00e0 con la normativa vigente che disciplina tali attivit\u00e0 svolte da persone fisiche, commercianti individuali o lavoratori autonomi.<\/p>\n\n\n\n<p>Le persone fisiche, i commercianti o i lavoratori autonomi che hanno optato per il regime speciale non possono beneficiare di alcuna detrazione o altro indennizzo, ad eccezione della franchigia personale ai sensi di <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/08\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Articolo 22<\/a> di questa legge.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/09\/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\/09\/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>Hyrje: 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18126,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[432,85,90,249,433],"class_list":["post-18124","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-ligji-per-tatimin-mbi-te-ardhurat","tag-ndryshime-ligjore","tag-tatimi-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-personale","tag-te-ardhura-biznesi"],"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: p\u00ebrcaktimi i t\u00eb ardhurave t\u00eb tatueshme: t\u00eb ardhurat nga biznesi (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-reddito-dimpresa-modifiche-normative-successive-al-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: t\u00eb ardhurat nga biznesi (ndryshimet ligjore pas Janar 2024)\" \/>\n<meta property=\"og:description\" content=\"Hyrje: 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. 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