The 2017 Budget Law enacted the so-called IRI regime (Flat Tax on Business Income) which provides for the possibility to tax at a proportional rate the income produced by individual entrepreneurs, partnerships and limited liability companies having a limited number of shareholders. Only the amount distributed (and deducted by the company itself) will be fully taxed in the hands of the shareholders. The legislator, once more, tries, through this new regime, to remove qualitative discriminations in the taxation of business income. It is queried whether this attempt, following quite a number of previous unsuccessful approaches to the topic, will be successful at last, despite the many operational issues posed by the newly introduced regime.
La Legge di Bilancio 2017 ha introdotto il regime c.d. IRI (Imposta sul reddito di impresa) che si sostanzia nella possibilità di tassare in misura proporzionale il reddito di impresa prodotto dagli imprenditori individuali, dalle società di persone e dalle società a responsabilità limitata a ristretta base proprietaria. Solo l’ammontare distribuito (previa deduzione dello stesso da parte della società) sarà integralmente tassato in capo ai soci. Così facendo, per l’ennesima volta, il legislatore cerca di eliminare discriminazioni qualitative nella tassazione del reddito di impresa. Ci si chiede se sia la “volta buona” dato che i precedenti tentativi sono stati fallimentari e anche questo regime presenta non poche criticità operative.
L’Imposta sul Reddito di Impresa (IRI): vecchie “delusioni” e nuove “aspettative” o vecchie “aspettative” e nuove “delusioni”
Federico Rasi
2017-01-01
Abstract
The 2017 Budget Law enacted the so-called IRI regime (Flat Tax on Business Income) which provides for the possibility to tax at a proportional rate the income produced by individual entrepreneurs, partnerships and limited liability companies having a limited number of shareholders. Only the amount distributed (and deducted by the company itself) will be fully taxed in the hands of the shareholders. The legislator, once more, tries, through this new regime, to remove qualitative discriminations in the taxation of business income. It is queried whether this attempt, following quite a number of previous unsuccessful approaches to the topic, will be successful at last, despite the many operational issues posed by the newly introduced regime.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
