{"id":18338,"date":"2023-11-27T09:08:44","date_gmt":"2023-11-27T09:08:44","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18338"},"modified":"2023-11-27T09:14:27","modified_gmt":"2023-11-27T09:14:27","slug":"imposta-sul-reddito-delle-societa-disposizioni-generali-sulla-determinazione-dellutile-prima-parte-modifiche-normative-successive-al-gennaio-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/tatimi-mbi-te-ardhurat-e-korporates-dispozita-te-pergjithshme-mbi-percaktimin-e-fitimit-pjesa-e-pare-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Imposta sul reddito delle societ\u00e0: disposizioni generali sulla determinazione dell'utile: Parte prima (modifiche legislative successive al gennaio 2024)"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>Utile imponibile<\/strong><\/h2>\n\n\n\n<p>L'utile imponibile comprende tutti i redditi realizzati da un soggetto soggetto alle disposizioni del presente capitolo nel corso dell'anno fiscale, al netto delle spese deducibili.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>L'utile imponibile e le spese deducibili sono determinati sulla base del bilancio, redatto in conformit\u00e0 alla normativa vigente in materia di contabilit\u00e0 e bilancio, nonch\u00e9 alle disposizioni della presente legge. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-3.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">diritto<\/a>, nonch\u00e9 con la normativa di attuazione.<\/p><\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Il principio del mercato<\/strong><\/h2>\n\n\n\n<p>Le operazioni tra parti correlate devono essere conformi al principio di libera concorrenza. Gli utili imponibili di un soggetto che partecipa a una o pi\u00f9 operazioni controllate sono considerati conformi al principio di libera concorrenza se le condizioni di tali operazioni non differiscono da quelle che sarebbero state applicate tra parti indipendenti in operazioni comparabili, effettuate in circostanze comparabili.<\/p>\n\n\n\n<p>Con decreto del ministro competente in materia di finanze, sono approvate le norme e le procedure per l'attuazione del presente articolo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Contratti a lungo termine<\/strong><\/h2>\n\n\n\n<p>Un contratto a lungo termine \u00e8 un contratto che soddisfa le seguenti condizioni:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00e8 collegato ai fini della produzione, dell\u2019installazione, della costruzione o della prestazione di servizi;<\/li><li>La sua durata supera, o si prevede che superi, i 12 mesi.<\/li><\/ul>\n\n\n\n<p>I ricavi relativi a un contratto a lungo termine devono essere riconosciuti dalle autorit\u00e0 fiscali ai fini dell\u2019imposta sul reddito delle persone fisiche e dell\u2019imposta sul reddito delle societ\u00e0, per un importo corrispondente alla parte del contratto eseguita nel relativo esercizio fiscale. La percentuale di completamento del contratto viene determinata facendo riferimento alla rendicontazione dei costi di quell\u2019anno rispetto alla spesa totale stimata oppure in base ai principi contabili nazionali e internazionali.<\/p>\n\n\n\n<p>Le spese fiscalmente deducibili relative a contratti a lungo termine sono prese in considerazione nell'esercizio fiscale in cui sono sostenute, in conformit\u00e0 con i principi contabili stabiliti con decreto del ministro competente in materia di finanze.<\/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\n<p>Scarica<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-4.pdf\">LEGGE N. 29 DEL 2023 SULL'IMPOSTA SUL REDDITO 4<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-4.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\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>Fitimi i tatuesh\u00ebm Fitimi i tatuesh\u00ebm p\u00ebrfshin \u00e7do t\u00eb ardhur t\u00eb realizuar nga nj\u00eb person, subjekt i k\u00ebtij kreu, gjat\u00eb vitit tatimor, duke zbritur shpenzimet e zbritshme. Fitimi i tatuesh\u00ebm dhe shpenzimet e zbritshme p\u00ebrcaktohen n\u00eb baz\u00eb t\u00eb pasqyrave financiare, t\u00eb cilat p\u00ebrgatiten n\u00eb p\u00ebrputhje me legjislacionin n\u00eb fuqi p\u00ebr kontabilitetin dhe pasqyrat financiare, me [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18339,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[85,392,89,444],"class_list":["post-18338","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-ndryshime-ligjore","tag-shkalla-tatimore-tatim-fitimi-5","tag-tatim-fitimi","tag-tatimi-mbi-te-ardhurat-e-korporates"],"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 e korporat\u00ebs: Dispozita t\u00eb p\u00ebrgjithshme mbi p\u00ebrcaktimin e fitimit : pjesa e par\u00eb (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-societa-disposizioni-generali-sulla-determinazione-dellutile-prima-parte-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 e korporat\u00ebs: Dispozita t\u00eb p\u00ebrgjithshme mbi p\u00ebrcaktimin e fitimit : pjesa e par\u00eb (ndryshimet ligjore pas Janar 2024)\" \/>\n<meta property=\"og:description\" content=\"Fitimi i tatuesh\u00ebm Fitimi i tatuesh\u00ebm p\u00ebrfshin \u00e7do t\u00eb ardhur t\u00eb realizuar nga nj\u00eb person, subjekt i k\u00ebtij kreu, gjat\u00eb vitit tatimor, duke zbritur shpenzimet e zbritshme. Fitimi i tatuesh\u00ebm dhe shpenzimet e zbritshme p\u00ebrcaktohen n\u00eb baz\u00eb t\u00eb pasqyrave financiare, t\u00eb cilat p\u00ebrgatiten n\u00eb p\u00ebrputhje me legjislacionin n\u00eb fuqi p\u00ebr kontabilitetin dhe pasqyrat financiare, me [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/it\/imposta-sul-reddito-delle-societa-disposizioni-generali-sulla-determinazione-dellutile-prima-parte-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=\"2023-11-27T09:08:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-27T09:14:27+00:00\" \/>\n<meta property=\"og:image\" 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