+39 02 48 00 65 14 info@ldp-ita.com

Family members dependents in the CU

With resolution no. 55/E/2023, the Revenue Agency has provided clarification on filling out the 2024 Certificazione Unica, specifically the section “Data related to the spouse and dependents,” in light of the changes introduced by Legislative Decree no....

Familiari a Carico in CU

Con la risoluzione n. 55/E/2023, l’Agenzia delle entrate ha fornito chiarimenti sulla compilazione della Certificazione Unica 2024, sezione “Dati relativi al coniuge e ai familiari a carico”, alla luce delle novità introdotte dal D.Lgs. 230/2021 che ha istituito...

Taxation of loans and fringe benefits

The Italian Revenue Agency, in response to inquiry number 378/2023, has clarified that loans granted to employees and subsequently securitized in special-purpose vehicles (SPVs) must be taxed in accordance with the provisions outlined in letter b), paragraph 4,...

Tassazione prestiti e fringe benefit

L’Agenzia delle entrate, con risposta a interpello n. 378/2023, ha precisato che i prestiti concessi ai dipendenti e successivamente cartolarizzati in società veicolo devono essere tassati secondo le regole presenti nella lettera b), comma 4, articolo 51, Tuir. Tale...

NEWSLETTER PAYROLL JULY 2023

Contributory exemption under 36 from July 2022 to December Circular Inps no. 57/2023 provides instructions, including those for UniEmens flows, for the management of social security obligations related to the contributory exemption measure provided by the 2023 Budget...