by Arianna De Carlo | Nov 9, 2023 | Blog
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....
by Arianna De Carlo | Nov 9, 2023 | Blog
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...
by Arianna De Carlo | Sep 12, 2023 | Blog
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,...
by Arianna De Carlo | Sep 12, 2023 | Blog
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...
by Arianna De Carlo | Jul 6, 2023 | newsletter
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...
