The determination of income pursuant to art. 54 TUIR
Special Declarations n. 32 – 2024
Income from self-employment, i.e. income deriving from the habitual exercise of arts and professions, is determined pursuant to Article 54 of the TUIR and is placed in the RE framework of the Income Model. In the first and second parts of this discussion, the criteria for determining taxable fees and deductible expenses were analysed. Here, we will focus on the peculiarities that concern the expenses incurred for properties intended for the practice of art or profession.
Index of topics
- Premise
- Cash principle
- Expenses relating to real estate
- RE10 – Expenses relating to properties
- Operational properties for exclusive use in ownership
- Capital properties for exclusive use under leasing
- Promiscuous use instrumental properties
- Maintenance costs on properties
- Sharing of premises
- Normative requirements
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- Self-employment income. RE framework. Part 3 (PDF) (305 kB)
Self-employment income. RE framework. Part 3
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