{"id":19078,"date":"2024-03-24T21:37:42","date_gmt":"2024-03-24T21:37:42","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=19078"},"modified":"2024-03-24T21:37:44","modified_gmt":"2024-03-24T21:37:44","slug":"imposta-sul-reddito-delle-societa-disposizioni-generali-sulla-determinazione-dellutile-ritenuta-alla-fonte-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-tatimi-ne-burim-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Imposta sul reddito delle societ\u00e0: disposizioni generali sulla determinazione dell'utile: ritenuta alla fonte (modifiche legislative successive al gennaio 2024)"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>Agente di ritenuta<\/strong><\/h2>\n\n\n\n<p>Ogni soggetto tenuto a trattenere l'imposta alla fonte \u00e8 tenuto a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>di trattenere l'imposta al momento del pagamento di qualsiasi reddito o somma soggetta alle disposizioni del presente articolo. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-4.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">articolo 58 della presente legge;<\/a><\/li>\n\n\n\n<li>di versare l'importo esatto entro il termine previsto per la ritenuta alla fonte sul conto dell'autorit\u00e0 fiscale competente, unitamente alla dichiarazione relativa alla ritenuta alla fonte, come previsto dall'articolo <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-4.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">articolo 57 della presente legge;<\/a><\/li>\n\n\n\n<li>tenere la contabilit\u00e0 dei redditi, dei pagamenti e delle imposte versate, e metterla a disposizione dell\u2019autorit\u00e0 fiscale competente su richiesta di quest\u2019ultima, al fine di verificare la correttezza del calcolo, della ritenuta alla fonte e\/o del pagamento delle imposte ai sensi della presente legge.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Per data di pagamento dei redditi soggetti a ritenuta alla fonte si intende la data in cui viene effettuato il pagamento. Nel caso di un dividendo soggetto all\u2019obbligo di ritenuta alla fonte che non sia stato pagato, l\u2019imposta deve essere trattenuta e versata entro la fine del terzo mese successivo a quello in cui l\u2019organo statutario dell\u2019entit\u00e0 ha deliberato la distribuzione del relativo utile. L\u2019ente deve presentare alle autorit\u00e0 fiscali, entro e non oltre il 31 luglio di ogni anno, la delibera relativa alla ripartizione degli utili.<\/p>\n<\/blockquote>\n\n\n\n<p>Gli agenti incaricati della ritenuta fiscale hanno la responsabilit\u00e0 di versare l'imposta per conto di un altro contribuente come se si trattasse del proprio debito fiscale.<\/p>\n\n\n\n<p>Il soggetto tenuto alla ritenuta d'acconto \u00e8 tenuto a dichiarare e versare l'imposta trattenuta sul conto delle entrate dell'amministrazione fiscale entro il 20 del mese successivo a quello in cui l'imposta \u00e8 stata pagata o trattenuta, ai sensi del comma 2 del presente articolo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Dichiarazione delle ritenute fiscali alla fonte<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>La dichiarazione relativa alle ritenute alla fonte deve contenere almeno le seguenti informazioni:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>i dati identificativi del soggetto tenuto alla ritenuta alla fonte;<\/li>\n\n\n\n<li> i dati identificativi del contribuente a cui viene trattenuta l'imposta;<\/li>\n\n\n\n<li>la residenza fiscale del contribuente a cui viene trattenuta l'imposta, nel caso in cui l'imposta venga trattenuta alla fonte per un contribuente non residente;<\/li>\n\n\n\n<li>il tipo di reddito o di pagamento;<\/li>\n\n\n\n<li>l'importo dell'imposta trattenuta alla fonte;<\/li>\n\n\n\n<li>la data del reddito o dei pagamenti.<\/li>\n<\/ul>\n\n\n\n<p>La dichiarazione relativa alle ritenute alla fonte non costituisce prova del pagamento delle imposte nella Repubblica di Albania fino a quando non sia stata certificata dall'autorit\u00e0 fiscale competente.<\/p>\n\n\n\n<p>Il ministro responsabile delle finanze approva, mediante direttiva, la forma e il contenuto della dichiarazione relativa alla ritenuta alla fonte.<\/p>\n\n\n\n<p>La dichiarazione relativa alle ritenute alla fonte viene presentata in conformit\u00e0 con i requisiti stabiliti dalla Legge sulle procedure fiscali della Repubblica di Albania.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Redditi e pagamenti soggetti a ritenuta alla fonte<\/strong><\/h2>\n\n\n\n<p>I seguenti redditi e pagamenti sono soggetti a ritenuta alla fonte, a valere sull\u2019imposta dovuta, quando vengono corrisposti a un contribuente residente o a una sede fissa nella Repubblica di Albania di un contribuente non residente:<\/p>\n<\/div><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dividendi;<\/li>\n\n\n\n<li> interessi;<\/li>\n\n\n\n<li> onorari;<\/li>\n\n\n\n<li>ricavi derivanti dal gioco d'azzardo;<\/li>\n\n\n\n<li>I redditi da locazione sono considerati tali solo quando vengono versati alla persona fisica.<\/li>\n<\/ul>\n\n\n\n<p>I seguenti pagamenti sono soggetti a ritenuta alla fonte definitiva qualora siano effettuati da un contribuente residente o da una stabile organizzazione nella Repubblica di Albania a favore di una persona fisica non residente o di un soggetto giuridico non residente privo di stabile organizzazione nella Repubblica di Albania:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dividendi, interessi e commissioni;<\/li>\n\n\n\n<li>proventi derivanti dal gioco d'azzardo;<\/li>\n\n\n\n<li>pagamenti per servizi, ad eccezione dei servizi effettivamente ricevuti al di fuori del territorio della Repubblica di Albania;<\/li>\n\n\n\n<li> servizi assicurativi;<\/li>\n\n\n\n<li>compensi per la partecipazione a consigli di amministrazione, comitati o altri organi direttivi;<\/li>\n\n\n\n<li> pagamenti relativi a lavori di costruzione, installazioni, allestimenti o attivit\u00e0 di supervisione correlate;<\/li>\n\n\n\n<li>i compensi corrisposti per le prestazioni di attori, musicisti o atleti, compresi i compensi versati a soggetti che impiegano artisti o atleti o che fungono da intermediari nell\u2019organizzazione di spettacoli o esibizioni.<\/li>\n<\/ul>\n\n\n\n<p>I seguenti redditi non sono soggetti a ritenuta alla fonte: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li> redditi corrisposti a soggetti esenti dall'imposta sul reddito;<\/li>\n\n\n\n<li>dividendi alle condizioni specificate nell'articolo 29 della presente legge;<\/li>\n\n\n\n<li>i redditi da plusvalenze, nonch\u00e9 gli interessi derivanti dall\u2019emissione di eurobond da parte della Repubblica di Albania, corrisposti a soggetti non residenti privi di una stabile organizzazione nella Repubblica di Albania;<\/li>\n\n\n\n<li>Proventi da interessi corrisposti a banche e altri istituti finanziari. Articolo 59<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Aliquota della ritenuta alla fonte<\/strong><\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>L'aliquota della ritenuta alla fonte sui dividendi \u00e8 pari all'81%. L'aliquota della ritenuta alla fonte sui redditi e sui pagamenti di cui all'articolo 58 della presente legge \u00e8 pari al 15%.<\/p>\n<\/blockquote>\n\n\n\n<p><br>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>Agjenti i mbajtjes s\u00eb tatimit n\u00eb burim \u00c7do agjent i mbajtjes s\u00eb tatimit n\u00eb burim \u00ebsht\u00eb i detyruar: Data e pages\u00ebs s\u00eb t\u00eb ardhurave, subjekt i mbajtjes s\u00eb tatimit n\u00eb burim, n\u00ebnkupton dat\u00ebn n\u00eb t\u00eb cil\u00ebn pagesa \u00ebsht\u00eb kryer. N\u00eb rastin e dividentit, subjekt i detyrimit t\u00eb mbajtjes s\u00eb tatimit n\u00eb burim, i cili nuk [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":19080,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[443,47],"tags":[72,490,491,489,213],"class_list":["post-19078","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kryesore","category-news","tag-dividenti","tag-interesa","tag-jorezidente","tag-tatim-mbi-te-ardhurat","tag-tatim-ne-burim"],"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 : Tatimi n\u00eb burim (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-ritenuta-alla-fonte-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 : Tatimi n\u00eb burim (ndryshimet ligjore pas Janar 2024)\" \/>\n<meta property=\"og:description\" content=\"Agjenti i mbajtjes s\u00eb tatimit n\u00eb burim \u00c7do agjent i mbajtjes s\u00eb tatimit n\u00eb burim \u00ebsht\u00eb i detyruar: Data e pages\u00ebs s\u00eb t\u00eb ardhurave, subjekt i mbajtjes s\u00eb tatimit n\u00eb burim, n\u00ebnkupton dat\u00ebn n\u00eb t\u00eb cil\u00ebn pagesa \u00ebsht\u00eb kryer. 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