{"id":19002,"date":"2024-02-12T21:00:02","date_gmt":"2024-02-12T21:00:02","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=19002"},"modified":"2024-02-12T21:00:03","modified_gmt":"2024-02-12T21:00:03","slug":"imposta-sul-reddito-delle-societa-disposizioni-generali-sulla-determinazione-dellutile-parte-terza-modifiche-legislative-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-trete-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Imposta sul reddito delle societ\u00e0: disposizioni generali sulla determinazione dell'utile: parte terza (modifiche legislative successive al gennaio 2024)"},"content":{"rendered":"

Spese deducibili<\/strong><\/h2>\n\n\n\n
\n

Sono deducibili tutte le spese sostenute da un soggetto soggetto alla presente legge nel corso dell'anno fiscale, nella misura in cui tali spese per l\u2019acquisto di beni o servizi siano effettivamente sostenute al fine di generare un profitto e nell\u2019interesse dell\u2019impresa, siano documentate dal contribuente e non siano soggette ad alcuna limitazione prevista dalla presente legge. Il Ministro responsabile delle finanze stabilisce, mediante direttiva, le modalit\u00e0 di attuazione del presente articolo.<\/p>\n<\/blockquote>\n\n\n\n

Spese deducibili relative ai terreni ceduti a titolo di corrispettivo per la costruzione<\/strong><\/h2>\n\n\n\n

Nel determinare l'utile imponibile delle imprese che operano nel settore della costruzione e\/o della vendita di immobili a uso residenziale, industriale, commerciale o di servizi, la metodologia per la rilevazione dei ricavi delle vendite e dei costi operativi, nonch\u00e9 la considerazione della quota di utile dei proprietari dei terreni e dei costi dei terreni stessi, sono approvate con decisione del Consiglio dei Ministri.<\/p>\n\n\n\n

Spese non deducibili e limiti alle deduzioni<\/strong><\/h2>\n\n\n\n
    \n
  1. Le seguenti spese non sono deducibili:
    a) i costi di acquisto e di sistemazione dei terreni e dei lotti edificabili;
    b) il costo di acquisto, miglioramento, ristrutturazione e ricostruzione dei beni ammortizzabili;
    c) gli ammortamenti, in conformit\u00e0 alle norme contabili e all'articolo 51 della presente legge;
    c) l'aumento del capitale sociale della societ\u00e0 o del capitale conferito a una societ\u00e0 di persone;
    d) i dividendi distribuiti agli azionisti o ai soci, nonch\u00e9 i dividendi di altri soggetti a cui si applica la presente legge;
    dh) gli interessi pagati che superano il tasso di interesse medio annuo sui crediti a 12 mesi fissato dalle banche commerciali, come pubblicato ufficialmente dalla Banca d'Albania, esclusi gli interessi sui prestiti concessi da istituti di microcredito;
    e) multe e sanzioni versate a un ente pubblico a seguito di violazioni della normativa;
    e) le spese relative alla costituzione o all'aumento di accantonamenti, riserve o altri fondi speciali, salvo quanto diversamente previsto dalla presente legge;
    f) l'imposta sul reddito delle societ\u00e0, l'IVA a monte, nonch\u00e9 le accise versate dai soggetti che trattano prodotti soggetti ad accisa;
    g) spese di rappresentanza e di ospitalit\u00e0 superiori allo 0,3% del fatturato annuo. Per i contribuenti esportatori, esclusi i produttori che utilizzano materiali in conto terzi, che negli ultimi tre anni hanno realizzato oltre il 70% del proprio fatturato dalle esportazioni, le spese documentate sostenute per la partecipazione o la presentazione a fiere o esposizioni all\u2019estero sono riconosciute come spese deducibili fino al 3% del fatturato annuo.
    g) le spese sostenute a titolo di consumo personale da azionisti, soci, amministratori e dai loro familiari;
    h) le spese che superano i limiti stabiliti dalla legge o dai regolamenti vigenti;
    i) regali e donazioni;
    j) le spese per servizi tecnici, di consulenza e di gestione fatturate da soggetti non residenti, a condizione che non siano state pagate dal contribuente entro il termine per la presentazione della dichiarazione dei redditi. Se tali spese vengono pagate successivamente, sono deducibili nell'anno fiscale in cui vengono pagate.;
    k) le spese relative a stipendi, premi e altre forme di reddito personale connesse a rapporti di lavoro, corrisposte ai dipendenti, compresi gli amministratori, e che non sono state effettuate tramite il sistema bancario o istituti di moneta elettronica autorizzati dalla Banca d'Albania.;
    l) gli importi versati in contanti che superano i limiti stabiliti dalle disposizioni della legge sulle procedure fiscali della Repubblica di Albania;
    ll) i costi delle assicurazioni sulla vita e sanitarie per i dipendenti del contribuente che superano il 51% della loro retribuzione lorda per l'anno fiscale;
    m) borse di studio concesse ad alunni e studenti di istituti scolastici pubblici e privati diversi da quelli stabiliti dal Consiglio dei Ministri;
    n) le spese relative ai contributi versati dal datore di lavoro per conto dei propri dipendenti a un regime pensionistico privato, che superano i limiti di cui al comma 5 dell'articolo 20 della presente legge;
    (n) le spese relative al reddito che non sono incluse nell'utile imponibile ai sensi della presente legge;
    o) tangenti e bustarelle;
    p) Importi sponsorizzati:
    i. che superano il 5% dell'utile al lordo delle imposte per gli editori di testate giornalistiche e le pubblicazioni di
    opere letterarie, scientifiche ed enciclopediche, nonch\u00e9 per attivit\u00e0 culturali o artistiche;
    ii. che superino il 5 per cento dell'utile ante imposte derivante dalle attivit\u00e0 sportive. Gli importi delle sponsorizzazioni, entro il limite sopra indicato, per le attivit\u00e0 delle squadre sportive facenti parte di organizzazioni sportive riconosciute dalla legislazione vigente in materia, sono deducibili ai fini del calcolo dell\u2019imposta sulle societ\u00e0 per il periodo d\u2019imposta nella misura di tre volte il valore dell\u2019importo della sponsorizzazione. Non \u00e8 consentito il riporto a periodi d\u2019imposta futuri. Tale deduzione \u00e8 consentita previo rilascio dell\u201c\u201dAutorizzazione alla sponsorizzazione\u00bb da parte del Direttore Generale delle Imposte, secondo le modalit\u00e0 stabilite nelle linee guida del ministro responsabile delle finanze. La presente disposizione si applica esclusivamente ai soggetti
    aziende sponsor che realizzano un utile imponibile annuo superiore a 100 milioni di lek\u00eb,
    iii. che superino il 3 per cento dell'utile ante imposte per le sponsorizzazioni di altre attivit\u00e0 non incluse nei sottoparagrafi (i) e (ii) del presente paragrafo;
    q) perdite, danni, sprechi e scarti verificatisi durante la produzione, il trasporto, lo stoccaggio e la commercializzazione che superino i limiti stabiliti dalla normativa di legge e dai regolamenti di attuazione vigenti;
    r) qualsiasi spesa dichiarata il cui importo non sia comprovato da documenti presentati dal contribuente o che non corrisponda a un'operazione effettiva.<\/li>\n\n\n\n
  2. Il ministro delle Finanze stabilisce, mediante direttiva, le modalit\u00e0 di applicazione del presente articolo.<\/li>\n<\/ol>\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":"

    Shpenzimet e zbritshme Shpenzimet e zbritshme jan\u00eb t\u00eb gjitha shpenzimet e kryera nga nj\u00eb person q\u00eb i n\u00ebnshtrohet k\u00ebtij ligji gjat\u00eb vitit tatimor, n\u00eb mas\u00ebn q\u00eb k\u00ebto shpenzime p\u00ebr blerje mallrash apo sh\u00ebrbimesh kryhen realisht p\u00ebr q\u00ebllim t\u00eb realizimit t\u00eb fitimit dhe n\u00eb interes t\u00eb biznesit, q\u00eb jan\u00eb t\u00eb dokumentuara nga tatimpaguesi dhe q\u00eb nuk […]<\/p>\n","protected":false},"author":1,"featured_media":19003,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100,1],"tags":[437,392,368,439,444],"class_list":["post-19002","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","category-uncategorized","tag-entitete","tag-shkalla-tatimore-tatim-fitimi-5","tag-shpk","tag-tatimi-i-ri-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-e-korporates"],"yoast_head":"\nTatimi mbi t\u00eb ardhurat e korporat\u00ebs: Dispozita t\u00eb p\u00ebrgjithshme mbi p\u00ebrcaktimin e fitimit : pjesa e tret\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\" 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