{"id":18217,"date":"2023-10-08T17:04:33","date_gmt":"2023-10-08T17:04:33","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18217"},"modified":"2023-10-08T17:04:35","modified_gmt":"2023-10-08T17:04:35","slug":"imposta-sul-reddito-delle-persone-fisiche-la-base-imponibile-del-reddito-delle-persone-fisiche-le-disposizioni-per-il-calcolo-dellimposta-e-le-modifiche-normative-successive-al-gennaio-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/tatimi-mbi-te-ardhurat-personale-baza-tatimore-e-te-ardhurave-personale-dhe-dispozita-te-llogaritjes-se-llogaritjes-se-tatimit-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Imposta sul reddito delle persone fisiche: base imponibile e modalit\u00e0 di calcolo dell'imposta (modifiche normative successive al gennaio 2024)"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>Base imponibile annuale<\/strong><\/h2>\n\n\n\n<p>La base imponibile annuale \u00e8 costituita da:<\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>a) reddito da lavoro dipendente imponibile annuo;<\/p><p>b) il reddito imponibile annuo dell'impresa;<\/p><p>c) il reddito imponibile annuo derivante da investimenti.<\/p><\/blockquote><\/figure>\n\n\n\n<p> La base imponibile annuale \u00e8 ridotta delle detrazioni e delle deduzioni previste dalla presente legge. Se la differenza tra il reddito imponibile annuale e l'importo complessivo delle detrazioni e delle deduzioni \u00e8 negativa, la base imponibile annuale \u00e8 considerata pari a zero.<\/p>\n\n\n\n<p>L'importo dell'imposta sul reddito dovuta da una persona per un esercizio fiscale \u00e8 pari alla somma degli importi dovuti ai sensi del presente capitolo per ciascuna dichiarazione dei redditi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Z<strong>Le proteste dei contribuenti<\/strong><\/h2>\n\n\n\n<p>Un contribuente soggetto all'imposta sul reddito delle persone fisiche, che percepisca redditi da lavoro dipendente e\/o da attivit\u00e0 imprenditoriale, pu\u00f2 dedurre dalla base imponibile relativa al periodo d'imposta:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>a) un importo di 600.000 lek\u00eb se il reddito annuo \u00e8 pari o inferiore a 600.000 lek\u00eb, oppure un importo di 50.000 lek\u00eb al mese se il reddito mensile \u00e8 pari o inferiore a 50.000 lek\u00eb;<\/p><p>b) un importo di 420.000 lek\u00eb se il reddito annuo \u00e8 superiore a 600.000 lek\u00eb e non supera i 720.000 lek\u00eb, oppure un importo di 35.000 lek\u00eb al mese se il reddito mensile \u00e8 superiore a 50.000 lek\u00eb e non supera i 60.000 lek\u00eb;<\/p><p>c) un importo di 360.000 lek\u00eb se il reddito annuo supera i 720.000 lek\u00eb, oppure un importo di 30.000 lek\u00eb al mese se il reddito mensile supera i 60.000 lek\u00eb;<\/p><p>d) un importo di indennizzo pari a 48.000 lek\u00eb per ciascun figlio a suo carico di et\u00e0 inferiore ai 18 anni.<\/p><\/blockquote>\n\n\n\n<p>Un contribuente soggetto all\u2019imposta sul reddito delle persone fisiche con un reddito imponibile annuo derivante da lavoro dipendente e\/ooppure un reddito d\u2019impresa imponibile annuo inferiore a 1.200.000 lek\u00eb, pu\u00f2 dedurre, oltre agli importi individuali di cui al comma 1 del presente articolo, le spese correnti sostenute per l\u2019istruzione dei figli a carico, fino a un massimo di 100.000 lek\u00eb.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Richiesta di sconto<\/strong><\/h2>\n\n\n\n<p>Gli alimenti per i figli e le spese scolastiche sono a carico del membro della famiglia con il reddito annuo imponibile pi\u00f9 elevato. Le modalit\u00e0 di applicazione del presente articolo sono stabilite in una direttiva del ministro competente in materia di finanze.<\/p>\n\n\n\n<p>Un contribuente soggetto all\u2019imposta sul reddito delle persone fisiche con reddito da lavoro dipendente, Mediante la dichiarazione dello stato personale, il contribuente con reddito da lavoro dipendente pu\u00f2 richiedere mensilmente al proprio datore di lavoro le detrazioni personali, per un importo pari a un dodicesimo delle somme di cui alle lettere \u201ca\u201d, \u201cb\u201d e \u201cc\u201d del comma 1 dell'articolo 22 della presente legge.<\/p>\n\n\n\n<p>L'indennit\u00e0 personale pu\u00f2 essere richiesta una sola volta per anno fiscale. Il contribuente che richiede l'indennit\u00e0 personale, o parte di essa, non pu\u00f2 richiederla pi\u00f9 di una volta al mese.<\/p>\n\n\n\n<p>Altre detrazioni, ad eccezione delle detrazioni personali di cui alle lettere a), b) e c) del comma 1 dell\u2019articolo 22 della presente legge, possono essere richieste esclusivamente tramite la dichiarazione dei redditi annuale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Aliquota fiscale<\/strong><\/h2>\n\n\n\n<p>Il reddito da lavoro dipendente imponibile \u00e8 tassato alle seguenti aliquote progressive:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><thead><tr><th>Base imponibile annuale<\/th><th>Tasso annuo<\/th><\/tr><\/thead><tbody><tr><td>0 \u2013 2.040.000 lek <\/td><td>13%<\/td><\/tr><tr><td>Oltre 2.040.000 lek <\/td><td>23%<\/td><\/tr><\/tbody><\/table><figcaption>Imposta sul reddito da lavoro dipendente<\/figcaption><\/figure>\n\n\n\n<p>Il reddito imponibile netto (utile imponibile) derivante dall'attivit\u00e0 commerciale per i commercianti e i lavoratori autonomi \u00e8 tassato alle seguenti aliquote progressive:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Base imponibile annuale<\/th><th>Aliquota fiscale<\/th><\/tr><\/thead><tbody><tr><td>0 \u2013 14.000.000 di lek <\/td><td>15%<\/td><\/tr><tr><td>Oltre 14.000.000 di lek <\/td><td>23%<\/td><\/tr><\/tbody><\/table><figcaption>Imposta sul reddito d'impresa <\/figcaption><\/figure>\n\n\n\n<p>I redditi da investimento sono tassati alle seguenti aliquote:<\/p>\n\n\n\n<p>a) redditi da dividendi 8%;<\/p>\n\n\n\n<p>b) qualsiasi altro reddito da investimenti 15%.<\/p>\n\n\n\n<p>Salvo quanto diversamente previsto dalla presente legge, non saranno detratti costi dal reddito derivante dall'investimento.<\/p>\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>Baza tatimore vjetore Baza tatimore vjetore p\u00ebrb\u00ebhet nga: a) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb pun\u00ebsimit; b) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb biznesit; c) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb investimeve. Baza tatimore vjetore zvog\u00eblohet me kompensimet dhe zbritjet e p\u00ebrcaktuara sipas k\u00ebtij ligji. N\u00ebse diferenca midis t\u00eb ardhurave vjetore t\u00eb tatueshme dhe shum\u00ebs [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18218,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[389,309,322,90,249,440],"class_list":["post-18217","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-investime","tag-norma-tatimore","tag-tatim-mbi-te-ardhurat-nga-punesimi","tag-tatimi-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-personale","tag-te-ardhura-nga-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: baza tatimore e t\u00eb ardhurave personale dhe dispozita t\u00eb llogaritjes s\u00eb llogaritjes s\u00eb tatimit: (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-la-base-imponibile-del-reddito-delle-persone-fisiche-le-disposizioni-per-il-calcolo-dellimposta-e-le-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: baza tatimore e t\u00eb ardhurave personale dhe dispozita t\u00eb llogaritjes s\u00eb llogaritjes s\u00eb tatimit: (ndryshimet ligjore pas Janar 2024)\" \/>\n<meta property=\"og:description\" content=\"Baza tatimore vjetore Baza tatimore vjetore p\u00ebrb\u00ebhet nga: a) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb pun\u00ebsimit; b) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb biznesit; c) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb investimeve. Baza tatimore vjetore zvog\u00eblohet me kompensimet dhe zbritjet e p\u00ebrcaktuara sipas k\u00ebtij ligji. 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