Please note that Legislative Decree 216/2023 introduced, for the 2024 tax period, changes to the personal income tax regime.
In particular, the provision provided for the absorption of the second income bracket (range from 15,000 to 28,000 euros with a marginal rate of 25% in the 2023 tax period) from the first bracket which, consequently, in the 2024 tax period, includes incomes up to 28,000 euros with a marginal rate of 23%.
Due to this novelty, to the Regions and Autonomous Provinces
- time has been given for any modification of the brackets and rates applicable for the 2024 tax year until 15 April 2024 (instead of the ordinary deadline set at 31 December 2023).
- with the obligation to transmit, by 15 May 2024 (instead of the ordinary deadline set at 31 January 2024), the data contained in the provisions for the variation of the regional surcharge to Irpef, for the purposes of publication on the website of the Department of Finance of the Mef.
For further information, contact the Confartigianato Bologna Metropolitana office closest to you.
The regional surtax for Emilia-Romagna
With reference to the Emilia Romagna Region, the rate of the regional surcharge to the IRPEF, for the 2024 tax period, is calculated, by income brackets, according to the following measures.
- Up to 15,000 euros rate 1.33%
- Over 15,000 euros and up to 28,000 euros rate 1.93%
- Over 28,000 euros and up to 50,000 euros rate 2.03%
- Over 50,000 euros rate 2.27%
