ROME (ITALPRESS) – Green light from the Council of Ministers for the revision of Irpef and Ires, within the scope of the fiscal delegation. On the Irpef front, the components excluded from the formation of employee income are expanding. In particular, contributions and premiums paid by the employer for dependent family members of employees for services that concern the risk of non-self-sufficiency or serious pathologies are excluded.
Furthermore, in view of the introduction of a replacement tax regime for the thirteenth month’s salary, an allowance of 100 euros is expected to be paid in January 2025 to employees with an income not exceeding 28,000 euros and with a spouse and at least one child dependent.
For income from self-employment, the so-called all-inclusive principle is introduced as a general criterion for determining income. The income deriving from the exercise of arts and professions will be made up of the difference between all sums and values in general, for any reason received in relation to the activity, and the amount of expenses incurred for the work.
On the IRES front, action is taken with the rationalization and simplification of the regimes for realigning tax values with accounting values and the modification of the criteria for determining business income.
Furthermore, in view of the introduction of a replacement tax regime for the thirteenth month’s salary, an allowance of 100 euros is expected to be paid in January 2025 to employees with an income not exceeding 28,000 euros and with a spouse and at least one child dependent.
For income from self-employment, the so-called all-inclusive principle is introduced as a general criterion for determining income. The income deriving from the exercise of arts and professions will be made up of the difference between all sums and values in general, for any reason received in relation to the activity, and the amount of expenses incurred for the work.
On the IRES front, action is taken with the rationalization and simplification of the regimes for realigning tax values with accounting values and the modification of the criteria for determining business income.
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