| Developer: | Centro Studi Informatica di Danilo Priore (11) | ||
| Price: | ▼ Free | ||
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| Points: | 2 + 1 ¡ | ||
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Description
La Flat tax per i possessori di partita IVA altro non è che il regime forfettario del 15% o 5%.
Con questa semplice applicazione è possibile simulare il calcolo dell' imposta da versare in base al nuovo regime forfettario, detto anche regime forfettario agevolato, previsto dalla Legge di Stabilità 2015 (L. 23 dicembre 2014, n. 190, art. 1 commi da 54 a 89) con le modifiche introdotte dalla Legge di Stabilità 2016 (L.208/2015), dalla Legge di Bilancio 2019 (L. 145/2018) e gli ultimi aggiornamenti introdotti dalla Legge di Bilancio 2020 (L. 160/2019).
A seconda del settore corrispondente, il calcolatore tiene conto del corretto coefficiente di redditività previsto per il calcolo della Flat tax.
È possibile indicare se ci si trovi nei primi 5 anni di attività o nei successivi per ottenere il calcolo della tassa con aliquota agevolata al 5% prevista per i primi 5 anni di attività o l’aliquota al 15%. Si ricorda che la flat tax è applicabile solo se l’azienda non supera i 65.000 euro di fatturato annuale.
Cos’è la flat tax?
In generale, si tratta di una misura fiscale meno complessa di quella attuale. Il principio di base è che, anziché un sistema di tassazione progressivo Irpef che si basa su aliquote e scaglioni a cui sottrarre le detrazioni per il lavoro dipendente, la tassa piatta prevede un’imposizione fiscale uguale per tutti i soggetti sotto una determinata fascia di reddito.
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What's new
- Version: 1.2
- Updated:
- * Incremento limite da 65.000€ a 85.000€ (Flat-tax 2024)
* correzioni minori
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