{"id":2295,"date":"2022-03-16T12:43:21","date_gmt":"2022-03-16T11:43:21","guid":{"rendered":"https:\/\/www.ciat-tortona.it\/web\/?p=2295"},"modified":"2022-03-16T17:56:09","modified_gmt":"2022-03-16T16:56:09","slug":"abolita-irap-2022-per-imprenditori-individuali-professionisti-imprese-familiari","status":"publish","type":"post","link":"https:\/\/www.ciat-tortona.it\/web\/abolita-irap-2022-per-imprenditori-individuali-professionisti-imprese-familiari\/","title":{"rendered":"Novit\u00e0 2022: abolita l\u2019IRAP per imprenditori individuali e professionisti"},"content":{"rendered":"\n<p>A partire<strong> dal 1\u00b0 gennaio 2022 l\u2019IRAP non dovr\u00e0 pi\u00f9 essere versata da imprenditori individuali, professionisti<\/strong>, <strong>imprese familiari e aziende coniugali<\/strong> (non gestite in forma societaria).<\/p>\n\n\n\n<p>L&#8217;<strong>IRAP relativa al 2021<\/strong>&nbsp;(ultimo anno di versamento per i soggetti a cui si applica l&#8217;agevolazione) dovr\u00e0 essere versata rispettando le seguenti <strong>tempistiche<\/strong>: &nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>versamento del saldo IRAP<\/strong>,<strong> entro il 30 giugno 2022<\/strong> (oppure entro i successivi 30 giorni con una maggiorazione dello 0,4%);<\/li><li>presentazione in via telematica della dichiarazione IRAP, entro il 30 novembre 2022.<\/li><\/ul>\n\n\n\n<p><strong>Quanto si risparmia? <\/strong>Il risparmio per le imprese individuali e per gli esercenti arti e professioni \u00e8 pari all\u2019aliquota IRAP ordinaria, ovvero il 3,9%.<\/p>\n\n\n\n<p><em>Per calcolare l\u2019effettivo risparmio d\u2019imposta occorre tenere conto del fatto che una quota di IRAP \u00e8 deducibile ai fini della determinazione del reddito imponibile ad IRPEF degli imprenditori individuali e degli esercenti arti e professioni<\/em>.<\/p>\n\n\n\n<p><strong>Il provvedimento non ha alcuna valenza interpretativa<\/strong>: il contribuente non pu\u00f2 quindi usufruirne per ottenere l\u2019estinzione di eventuali contenziosi in corso (relativi all&#8217;obbligo di assoggettamento ad Irap per gli anni antecendenti al 2022). Chi ha incardinato un contenzioso davanti al giudice tributario dovr\u00e0 comunque dimostrare la mancanza di una specifica organizzazione, presupposto per l&#8217;applicazione del tributo.<\/p>\n\n\n\n<p>Il tributo, almeno per il momento, <strong>continua ad essere dovuto dai soggetti \u201ccollettivi\u201d<\/strong>:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>societ\u00e0<\/strong>&nbsp;<strong>di capitali<\/strong>, cooperative, enti commerciali ed altri soggetti a queste equiparate;<\/li><li><strong>societ\u00e0 di persone (snc<\/strong> e <strong>sas)<\/strong> ed altre organizzazioni ad esse equiparate;<\/li><li><strong>enti privati non commerciali<\/strong>, <strong>amministrazioni pubbliche<\/strong>;<\/li><li><strong>studi associati e<\/strong>&nbsp;<strong>associazioni professionali<\/strong>.<\/li><\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A partire dal 1\u00b0 gennaio 2022 l\u2019IRAP non dovr\u00e0 pi\u00f9 essere versata da imprenditori individuali, professionisti, imprese familiari e aziende coniugali (non gestite in forma societaria). L&#8217;IRAP relativa al 2021&nbsp;(ultimo anno di versamento per i soggetti a cui si applica l&#8217;agevolazione) dovr\u00e0 essere versata rispettando le seguenti tempistiche: &nbsp; versamento del saldo IRAP, entro il [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2296,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-2295","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IRAP 2022, abolita la tassa per imprenditori individuali e professionisti<\/title>\n<meta name=\"description\" content=\"Novit\u00e0 per imprenditori individuali e professionisti, imprese familiari e aziende coniugali. Dal 1 gennaio 2022 l&#039;IRAP non va pi\u00f9 versata.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ciat-tortona.it\/web\/abolita-irap-2022-per-imprenditori-individuali-professionisti-imprese-familiari\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRAP 2022, abolita la tassa per imprenditori individuali e professionisti\" \/>\n<meta property=\"og:description\" content=\"Novit\u00e0 per imprenditori individuali e professionisti, imprese familiari e aziende coniugali. 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