IRAP: Imposta sulle AttivitAi?? Produttive

Categorie: Fisco e Leggi

Cosai??i??A? lai??i??Irap e come viene calcolata? Lai??i??Irap A? la tassa regionale imposta sulle attivitAi?? produttive che vengono esercitate sul territorio. Non A? pagata dalle persone fisiche ma esclusivamente dalle imprese, ed A? di natura oggettiva. Come tale, colpisce determinati tipi di attivitAi??: i lavoratori autonomi, le banche e le agenzie di assicurazione, le societAi?? di persone, di capitali, di fatto e individuali, gli enti commerciali.



Per il calcolo della tassa su imprese e lavoratori autonomi bisogna prima di tutto conoscere il guadagno effettuato nellai??i??anno di riferimento: si tratta, quindi, del valore incassato al netto delle spese. Questo utile A? quello a cui normalmente ci si riferisce quando si parla del lordo dai??i??imposta. E su di esso che deve essere calcolato lai??i??Irap, per unai??i??aliquota del 3,9%. Tuttavia, A? possibile che la vostra regione dai??i??appartenenza applichi unai??i??aliquota maggiore: purtroppo, non A? affatto strano, dato che la legge lascia la possibilitAi?? non solo di aumentare questo costo, ma anche di diversificarlo a seconda della categoria produttiva coinvolta.

Il versamento dellai??i??Irap avviene lai??i??anno successivo a quello nel quale viene calcolata e deve essere saldata in due rate, la prima pari al 40% di quanto dovuto, la seconda pari al 60%.

Il saldo va effettuato entro il 16 giugno di ogni anno.

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