{"id":18191,"date":"2023-09-19T19:49:55","date_gmt":"2023-09-19T19:49:55","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18191"},"modified":"2023-09-19T19:49:57","modified_gmt":"2023-09-19T19:49:57","slug":"imposta-sul-reddito-delle-persone-fisiche-determinazione-del-reddito-imponibile-redditi-da-investimenti-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-investimet-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Imposta sul reddito delle persone fisiche: determinazione del reddito imponibile: redditi da capitale (modifiche normative successive al gennaio 2024)"},"content":{"rendered":"

Proventi da investimenti<\/strong><\/h2>\n\n\n\n

1. I redditi da investimenti, se non considerati come redditi d'impresa ai sensi di Articolo 13 della presente legge<\/a>, i ricavi sono i seguenti:
a) proventi da interessi, dividendi e commissioni;
b) plusvalenze derivanti dalla cessione di titoli o strumenti finanziari;
c) plusvalenze realizzate su contratti di assicurazione sulla vita;
c) il rendimento degli investimenti dei regimi pensionistici privati;
d) plusvalenze derivanti dalla cessione di beni immobili;
d) redditi derivanti dalla locazione di beni immobili;
e) i redditi derivanti dall'emissione o dall'acquisizione di beni virtuali, come definiti all'articolo 16 della presente legge; f) i redditi derivanti da operazioni su beni virtuali.<\/p><\/blockquote>\n\n\n\n

  1. I seguenti proventi sono considerati redditi da investimenti esenti:
    a) i proventi derivanti dalla cessione di beni mobili, ad eccezione della cessione di autoveicoli, aeromobili e navi, qualora la vendita avvenga entro 12 mesi dall'acquisto;
    b) i proventi derivanti dal trasferimento del diritto di propriet\u00e0 su terreni agricoli, qualora il successore legale mantenga i terreni per lo stesso scopo e la stessa attivit\u00e0;
    c) i redditi da interessi e le plusvalenze derivanti da eurobbligazioni emesse dalla Repubblica di Albania, qualora il beneficiario sia una persona fisica non residente.<\/li><\/ol>\n\n\n\n

    3. I redditi derivanti da investimenti detenuti congiuntamente da pi\u00f9 di un membro della famiglia sono considerati come redditi del membro della famiglia con il reddito imponibile annuo pi\u00f9 elevato.<\/p><\/blockquote>\n\n\n\n

    Reddito imponibile derivante da operazioni di cessione di titoli, strumenti finanziari e beni virtuali.<\/h2>\n\n\n\n
    1. Il reddito da investimento imponibile derivante dalla cessione di titoli o strumenti finanziari \u00e8 determinato come differenza tra il prezzo di vendita e il prezzo di acquisto delle attivit\u00e0 cedute. Qualsiasi spesa direttamente correlata all\u2019acquisto e alla vendita di titoli o strumenti finanziari \u00e8 inclusa nel prezzo di acquisto e nel prezzo di vendita e non viene aggiunta o dedotta separatamente.<\/li>
    2. Se il reddito imponibile derivante dalla cessione di titoli o strumenti finanziari comporta una perdita in un determinato esercizio fiscale, tale perdita pu\u00f2 essere compensata con il reddito imponibile da investimenti derivante dalla cessione di altri titoli o strumenti finanziari nello stesso esercizio fiscale.<\/li>
    3. Il reddito da investimento imponibile derivante dalla cessione di beni virtuali \u00e8 determinato come differenza tra il prezzo di vendita e il prezzo di acquisto di tali beni. Se il reddito da investimento imponibile derivante dalla cessione di beni virtuali comporta una perdita in un anno fiscale, il reddito da investimento imponibile \u00e8 considerato pari a zero.<\/li>
    4. Per i titoli quotati o gli strumenti finanziari, i prezzi di acquisto e di vendita sono determinati in base ai documenti di negoziazione pertinenti alla data della vendita.<\/li>
    5. Nel caso di titoli o strumenti finanziari acquisiti per successione o donazione, il prezzo di acquisto ai fini fiscali corrisponde al valore imponibile dei titoli o degli strumenti finanziari oggetto della donazione o della successione al momento del loro ricevimento.<\/li>
    6. Il conferimento di titoli comprende il conferimento in natura di titoli a titolo di capitale iniziale o di aumento di capitale di un'entit\u00e0.<\/li><\/ol>\n\n\n\n

      7. Il ministro competente in materia di finanze approva, mediante direttiva, le norme generali e le modalit\u00e0 di calcolo per l'attuazione del presente articolo.<\/p><\/blockquote>\n\n\n\n

      Reddito imponibile derivante da investimenti nella cessione di beni immobili<\/h2>\n\n\n\n
      1. Il reddito da investimento imponibile derivante dalla cessione di beni \u00e8 determinato come differenza tra il prezzo di vendita e il prezzo di acquisto del bene.<\/li>
      2. Il prezzo di acquisto relativo al reddito imponibile derivante dalla cessione di beni immobili non pu\u00f2 essere dedotto dalla base imponibile.<\/li>
      3. Nel caso di beni immobili acquisiti per successione o donazione, oppure a seguito di rinuncia alla propriet\u00e0, il prezzo di acquisto ai fini fiscali corrisponde al valore imponibile del bene oggetto di donazione o eredit\u00e0 al momento dell'acquisizione.<\/li>
      4. Se il reddito imponibile derivante dagli investimenti ai sensi del presente articolo risulta in perdita in un esercizio fiscale, il reddito imponibile derivante dagli investimenti a seguito della cessione di beni \u00e8 considerato pari a zero.<\/li>
      5. Il prezzo di vendita dell'immobile sar\u00e0 determinato come il maggiore tra il prezzo di vendita contrattuale e il prezzo di riferimento stabilito dalla normativa vigente in materia immobiliare.<\/li>
      6. Il valore di acquisto del terreno, nel caso di permuta del diritto di propriet\u00e0 del terreno con il diritto di propriet\u00e0 dell'edificio ivi sorto, \u00e8 calcolato in riferimento al prezzo di riferimento al metro quadrato del terreno, approvato con delibera del Consiglio dei Ministri per le citt\u00e0 e le zone all'interno delle citt\u00e0. Il prezzo di vendita \u00e8 calcolato in riferimento al valore di mercato dell\u2019immobile acquisito in cambio del terreno, tenendo conto di tutte le parti del lotto edificabile di cui beneficia il proprietario del terreno. Lo scambio di un lotto edificabile con un lotto da urbanizzare, in base a un accordo di permuta, non costituisce una plusvalenza imponibile sul trasferimento di beni immobili. La metodologia di calcolo dei prezzi di acquisto e di vendita \u00e8 determinata con decisione del Consiglio dei Ministri.<\/li>
      7. L'imposta sul reddito delle persone fisiche relativa ai proventi da investimento derivanti dalla cessione di beni immobili deve essere versata dalla persona fisica che trasferisce il diritto di propriet\u00e0 sull'immobile, prima della registrazione dei suddetti beni nel registro immobiliare, in conformit\u00e0 con le disposizioni di legge pertinenti. L'ente responsabile del registro immobiliare non registra l'immobile fino a quando non sia stato confermato il pagamento dell'imposta. L'istituzione responsabile della registrazione dei trasferimenti di beni immobili versa sul conto dell'amministrazione fiscale, entro il 20 del mese successivo, l'imposta riscossa in conformit\u00e0 con le disposizioni del presente articolo.<\/li>
      8. Il ministro competente in materia di finanze e l'ente preposto alla registrazione dei beni immobili stabiliscono, mediante direttiva congiunta, le condizioni, le procedure e le modalit\u00e0 di applicazione del presente articolo.<\/li><\/ol>\n\n\n\n

        Reddito imponibile annuo derivante dall'investimento<\/h2>\n\n\n\n

        Il reddito imponibile annuo derivante dall'investimento \u00e8 definito come l'importo totale del reddito imponibile derivante dall'investimento.<\/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":"

        T\u00eb ardhurat nga investimet 1. T\u00eb ardhurat nga investimet, n\u00ebse nuk konsiderohen si t\u00eb ardhura nga biznesi sipas nenit 13 t\u00eb k\u00ebtij ligji, p\u00ebrfshijn\u00eb t\u00eb ardhurat si m\u00eb posht\u00eb:a) t\u00eb ardhurat nga interesat, dividend\u00ebt dhe honoraret;b) fitimet kapitale nga tjet\u00ebrsimi i titujve apo instrumenteve financiare;c) fitimet kapitale t\u00eb realizuara nga skemat e sigurimit t\u00eb jet\u00ebs;\u00e7) […]<\/p>\n","protected":false},"author":1,"featured_media":18192,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[434,435,90,249,436],"class_list":["post-18191","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-investimet","tag-mjetet-virtuale","tag-tatimi-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-personale","tag-titujt"],"yoast_head":"\nTatimi mbi t\u00eb ardhurat personale: p\u00ebrcaktimi i t\u00eb ardhurave t\u00eb tatueshme: t\u00eb ardhurat nga investimet (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-redditi-da-investimenti-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 investimet (ndryshimet ligjore pas Janar 2024)\" \/>\n<meta property=\"og:description\" content=\"T\u00eb ardhurat nga investimet 1. T\u00eb ardhurat nga investimet, n\u00ebse nuk konsiderohen si t\u00eb ardhura nga biznesi sipas nenit 13 t\u00eb k\u00ebtij ligji, p\u00ebrfshijn\u00eb t\u00eb ardhurat si m\u00eb posht\u00eb:a) t\u00eb ardhurat nga interesat, dividend\u00ebt dhe honoraret;b) fitimet kapitale nga tjet\u00ebrsimi i titujve apo instrumenteve financiare;c) fitimet kapitale t\u00eb realizuara nga skemat e sigurimit t\u00eb jet\u00ebs;\u00e7) […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/it\/imposta-sul-reddito-delle-persone-fisiche-determinazione-del-reddito-imponibile-redditi-da-investimenti-modifiche-normative-successive-al-gennaio-2024\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-19T19:49:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-19T19:49:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/09\/Tatimi-mbi-te\u0308-ardhurat-personale-pe\u0308rcaktimi-i-te\u0308-ardhurave-te\u0308-tatueshme-te\u0308-ardhurat-nga-investimet-ndryshimet-ligjore-pas-Janar-2024-Alprofit-Consult.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:site\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/#\\\/schema\\\/person\\\/6b9ac6ae1535adaed60182dcc6afd3ce\"},\"headline\":\"Tatimi mbi t\u00eb ardhurat personale: p\u00ebrcaktimi i t\u00eb ardhurave t\u00eb tatueshme: t\u00eb ardhurat nga investimet (ndryshimet ligjore pas Janar 2024)\",\"datePublished\":\"2023-09-19T19:49:55+00:00\",\"dateModified\":\"2023-09-19T19:49:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/\"},\"wordCount\":1182,\"publisher\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/alprofitconsult.al\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/Tatimi-mbi-te\u0308-ardhurat-personale-pe\u0308rcaktimi-i-te\u0308-ardhurave-te\u0308-tatueshme-te\u0308-ardhurat-nga-investimet-ndryshimet-ligjore-pas-Janar-2024-Alprofit-Consult.jpg\",\"keywords\":[\"investimet\",\"mjetet virtuale\",\"Tatimi mbi t\u00eb ardhurat\",\"Tatimi mbi t\u00eb ardhurat personale\",\"titujt\"],\"articleSection\":[\"Tatime\"],\"inLanguage\":\"it-IT\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/\",\"url\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/\",\"name\":\"Tatimi mbi t\u00eb ardhurat personale: p\u00ebrcaktimi i t\u00eb ardhurave t\u00eb tatueshme: t\u00eb ardhurat nga investimet (ndryshimet ligjore pas Janar 2024) - AlProfit Consult\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/alprofitconsult.al\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/Tatimi-mbi-te\u0308-ardhurat-personale-pe\u0308rcaktimi-i-te\u0308-ardhurave-te\u0308-tatueshme-te\u0308-ardhurat-nga-investimet-ndryshimet-ligjore-pas-Janar-2024-Alprofit-Consult.jpg\",\"datePublished\":\"2023-09-19T19:49:55+00:00\",\"dateModified\":\"2023-09-19T19:49:57+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/#primaryimage\",\"url\":\"https:\\\/\\\/alprofitconsult.al\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/Tatimi-mbi-te\u0308-ardhurat-personale-pe\u0308rcaktimi-i-te\u0308-ardhurave-te\u0308-tatueshme-te\u0308-ardhurat-nga-investimet-ndryshimet-ligjore-pas-Janar-2024-Alprofit-Consult.jpg\",\"contentUrl\":\"https:\\\/\\\/alprofitconsult.al\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/Tatimi-mbi-te\u0308-ardhurat-personale-pe\u0308rcaktimi-i-te\u0308-ardhurave-te\u0308-tatueshme-te\u0308-ardhurat-nga-investimet-ndryshimet-ligjore-pas-Janar-2024-Alprofit-Consult.jpg\",\"width\":1920,\"height\":1280},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kryefaqe\",\"item\":\"https:\\\/\\\/alprofitconsult.al\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tatimi mbi t\u00eb ardhurat personale: p\u00ebrcaktimi i t\u00eb ardhurave t\u00eb tatueshme: t\u00eb ardhurat nga investimet (ndryshimet ligjore pas Janar 2024)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/#website\",\"url\":\"https:\\\/\\\/alprofitconsult.al\\\/\",\"name\":\"AlProfit Consult\",\"description\":\"Zyr\u00eb Kontabiliteti\",\"publisher\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alprofitconsult.al\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":[\"Organization\",\"Place\",\"AccountingService\"],\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/#organization\",\"name\":\"Alprofit Consult\",\"url\":\"https:\\\/\\\/alprofitconsult.al\\\/\",\"logo\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/#local-main-organization-logo\"},\"image\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/#local-main-organization-logo\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/AlProfitConsult\\\/\",\"https:\\\/\\\/x.com\\\/AlProfitConsult\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/alprofit-consult\",\"https:\\\/\\\/www.pinterest.com\\\/AlProfitConsult\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCZ5Gfntn161Nla3g1XdRldA\"],\"address\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/#local-main-place-address\"},\"geo\":{\"@type\":\"GeoCoordinates\",\"latitude\":\"41.3347019\",\"longitude\":\"19.8277012\"},\"telephone\":[\"+355693232349\"],\"contactPoint\":{\"@type\":\"ContactPoint\",\"telephone\":\"+355693232349\",\"email\":\"andi.haxhillari@alprofitconsult.al\"},\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"08:30\",\"closes\":\"17:00\"},{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Saturday\",\"Sunday\"],\"opens\":\"00:00\",\"closes\":\"00:00\"}],\"email\":\"info@alprofitconsult.al\",\"vatID\":\"L72008007D\",\"taxID\":\"L72008007D\",\"priceRange\":\"$$\",\"currenciesAccepted\":\"LEK\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/#\\\/schema\\\/person\\\/6b9ac6ae1535adaed60182dcc6afd3ce\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/alprofitconsult.al\\\/\",\"https:\\\/\\\/www.facebook.com\\\/AlProfitConsult\\\/\",\"https:\\\/\\\/www.instagram.com\\\/alprofitconsult\\\/\"],\"url\":\"https:\\\/\\\/alprofitconsult.al\\\/it\\\/author\\\/admin\\\/\"},{\"@type\":\"PostalAddress\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/#local-main-place-address\",\"streetAddress\":\"Rr. Elbasanit, Pll. Fratari, Shk. 1, Ap. 18, Tirana, Apartamenti 18, Rruga e Elbasanit, Pallati Fratari, T\u00ebrshana 1, Shkalla 1, Kati 6, Tiran\u00eb 1001\",\"addressLocality\":\"Tiran\u00eb\",\"postalCode\":\"1001\",\"addressRegion\":\"Albania\",\"addressCountry\":\"AL\"},{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\\\/#local-main-organization-logo\",\"url\":\"https:\\\/\\\/alprofitconsult.al\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/logowhite-alprofitconsult.png\",\"contentUrl\":\"https:\\\/\\\/alprofitconsult.al\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/logowhite-alprofitconsult.png\",\"width\":822,\"height\":90,\"caption\":\"Alprofit Consult\"}]}<\/script>\n<meta name=\"geo.placename\" content=\"Tiran\u00eb\" \/>\n<meta name=\"geo.position\" content=\"41.3347019;19.8277012\" \/>\n<meta name=\"geo.region\" content=\"Albania\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Imposta sul reddito delle persone fisiche: determinazione del reddito imponibile: redditi da capitale (modifiche normative successive al gennaio 2024) - AlProfit Consult","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\/imposta-sul-reddito-delle-persone-fisiche-determinazione-del-reddito-imponibile-redditi-da-investimenti-modifiche-normative-successive-al-gennaio-2024\/","og_locale":"it_IT","og_type":"article","og_title":"Tatimi mbi t\u00eb ardhurat personale: p\u00ebrcaktimi i t\u00eb ardhurave t\u00eb tatueshme: t\u00eb ardhurat nga investimet (ndryshimet ligjore pas Janar 2024)","og_description":"T\u00eb ardhurat nga investimet 1. T\u00eb ardhurat nga investimet, n\u00ebse nuk konsiderohen si t\u00eb ardhura nga biznesi sipas nenit 13 t\u00eb k\u00ebtij ligji, p\u00ebrfshijn\u00eb t\u00eb ardhurat si m\u00eb posht\u00eb:a) t\u00eb ardhurat nga interesat, dividend\u00ebt dhe honoraret;b) fitimet kapitale nga tjet\u00ebrsimi i titujve apo instrumenteve financiare;c) fitimet kapitale t\u00eb realizuara nga skemat e sigurimit t\u00eb jet\u00ebs;\u00e7) […]","og_url":"https:\/\/alprofitconsult.al\/it\/imposta-sul-reddito-delle-persone-fisiche-determinazione-del-reddito-imponibile-redditi-da-investimenti-modifiche-normative-successive-al-gennaio-2024\/","og_site_name":"AlProfit Consult","article_publisher":"https:\/\/www.facebook.com\/AlProfitConsult\/","article_author":"https:\/\/www.facebook.com\/AlProfitConsult\/","article_published_time":"2023-09-19T19:49:55+00:00","article_modified_time":"2023-09-19T19:49:57+00:00","og_image":[{"width":1920,"height":1280,"url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/09\/Tatimi-mbi-te\u0308-ardhurat-personale-pe\u0308rcaktimi-i-te\u0308-ardhurave-te\u0308-tatueshme-te\u0308-ardhurat-nga-investimet-ndryshimet-ligjore-pas-Janar-2024-Alprofit-Consult.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_creator":"@AlProfitConsult","twitter_site":"@AlProfitConsult","twitter_misc":{"Scritto da":"admin","Tempo di lettura stimato":"5 minuti"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/#article","isPartOf":{"@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/"},"author":{"name":"admin","@id":"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce"},"headline":"Tatimi mbi t\u00eb ardhurat personale: p\u00ebrcaktimi i t\u00eb ardhurave t\u00eb tatueshme: t\u00eb ardhurat nga investimet (ndryshimet ligjore pas Janar 2024)","datePublished":"2023-09-19T19:49:55+00:00","dateModified":"2023-09-19T19:49:57+00:00","mainEntityOfPage":{"@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/"},"wordCount":1182,"publisher":{"@id":"https:\/\/alprofitconsult.al\/#organization"},"image":{"@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/#primaryimage"},"thumbnailUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/09\/Tatimi-mbi-te\u0308-ardhurat-personale-pe\u0308rcaktimi-i-te\u0308-ardhurave-te\u0308-tatueshme-te\u0308-ardhurat-nga-investimet-ndryshimet-ligjore-pas-Janar-2024-Alprofit-Consult.jpg","keywords":["investimet","mjetet virtuale","Tatimi mbi t\u00eb ardhurat","Tatimi mbi t\u00eb ardhurat personale","titujt"],"articleSection":["Tatime"],"inLanguage":"it-IT"},{"@type":"WebPage","@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/","url":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/","name":"Imposta sul reddito delle persone fisiche: determinazione del reddito imponibile: redditi da capitale (modifiche normative successive al gennaio 2024) - AlProfit Consult","isPartOf":{"@id":"https:\/\/alprofitconsult.al\/#website"},"primaryImageOfPage":{"@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/#primaryimage"},"image":{"@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/#primaryimage"},"thumbnailUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/09\/Tatimi-mbi-te\u0308-ardhurat-personale-pe\u0308rcaktimi-i-te\u0308-ardhurave-te\u0308-tatueshme-te\u0308-ardhurat-nga-investimet-ndryshimet-ligjore-pas-Janar-2024-Alprofit-Consult.jpg","datePublished":"2023-09-19T19:49:55+00:00","dateModified":"2023-09-19T19:49:57+00:00","breadcrumb":{"@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/"]}]},{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/#primaryimage","url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/09\/Tatimi-mbi-te\u0308-ardhurat-personale-pe\u0308rcaktimi-i-te\u0308-ardhurave-te\u0308-tatueshme-te\u0308-ardhurat-nga-investimet-ndryshimet-ligjore-pas-Janar-2024-Alprofit-Consult.jpg","contentUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/09\/Tatimi-mbi-te\u0308-ardhurat-personale-pe\u0308rcaktimi-i-te\u0308-ardhurave-te\u0308-tatueshme-te\u0308-ardhurat-nga-investimet-ndryshimet-ligjore-pas-Janar-2024-Alprofit-Consult.jpg","width":1920,"height":1280},{"@type":"BreadcrumbList","@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kryefaqe","item":"https:\/\/alprofitconsult.al\/"},{"@type":"ListItem","position":2,"name":"Tatimi mbi t\u00eb ardhurat personale: p\u00ebrcaktimi i t\u00eb ardhurave t\u00eb tatueshme: t\u00eb ardhurat nga investimet (ndryshimet ligjore pas Janar 2024)"}]},{"@type":"WebSite","@id":"https:\/\/alprofitconsult.al\/#website","url":"https:\/\/alprofitconsult.al\/","name":"AlProfit Consult","description":"Ufficio contabilit\u00e0","publisher":{"@id":"https:\/\/alprofitconsult.al\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alprofitconsult.al\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":["Organization","Place","AccountingService"],"@id":"https:\/\/alprofitconsult.al\/#organization","name":"Alprofit Consult","url":"https:\/\/alprofitconsult.al\/","logo":{"@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/#local-main-organization-logo"},"image":{"@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/#local-main-organization-logo"},"sameAs":["https:\/\/www.facebook.com\/AlProfitConsult\/","https:\/\/x.com\/AlProfitConsult","https:\/\/www.linkedin.com\/company\/alprofit-consult","https:\/\/www.pinterest.com\/AlProfitConsult\/","https:\/\/www.youtube.com\/channel\/UCZ5Gfntn161Nla3g1XdRldA"],"address":{"@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/#local-main-place-address"},"geo":{"@type":"GeoCoordinates","latitude":"41.3347019","longitude":"19.8277012"},"telephone":["+355693232349"],"contactPoint":{"@type":"ContactPoint","telephone":"+355693232349","email":"andi.haxhillari@alprofitconsult.al"},"openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"08:30","closes":"17:00"},{"@type":"OpeningHoursSpecification","dayOfWeek":["Saturday","Sunday"],"opens":"00:00","closes":"00:00"}],"email":"info@alprofitconsult.al","vatID":"L72008007D","taxID":"L72008007D","priceRange":"$$","currenciesAccepted":"LEK"},{"@type":"Person","@id":"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce","name":"Amministratore","image":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/alprofitconsult.al\/","https:\/\/www.facebook.com\/AlProfitConsult\/","https:\/\/www.instagram.com\/alprofitconsult\/"],"url":"https:\/\/alprofitconsult.al\/it\/author\/admin\/"},{"@type":"PostalAddress","@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/#local-main-place-address","streetAddress":"Rr. Elbasanit, Pll. Fratari, Shk. 1, Ap. 18, Tirana, Apartamenti 18, Rruga e Elbasanit, Pallati Fratari, T\u00ebrshana 1, Shkalla 1, Kati 6, Tiran\u00eb 1001","addressLocality":"Tiran\u00eb","postalCode":"1001","addressRegion":"Albania","addressCountry":"AL"},{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-personale-percaktimi-i-te-ardhurave-te-tatueshme-te-ardhurat-nga-investimet-ndryshimet-ligjore-pas-janar-2024\/#local-main-organization-logo","url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/logowhite-alprofitconsult.png","contentUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/logowhite-alprofitconsult.png","width":822,"height":90,"caption":"Alprofit Consult"}]},"geo.placename":"Tiran\u00eb","geo.position":{"lat":"41.3347019","long":"19.8277012"},"geo.region":"Albania"},"_links":{"self":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts\/18191","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/comments?post=18191"}],"version-history":[{"count":0,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts\/18191\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/media\/18192"}],"wp:attachment":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/media?parent=18191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/categories?post=18191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/tags?post=18191"}],"curies":[{"name":"WordPress","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}