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Home Area Fiscale e Amministrativa Gestione dell'impianto contabile aziendale MANOVRA DI FERRAGOSTO: LE ADDIZIONALI IRPEF
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MANOVRA DI FERRAGOSTO: LE ADDIZIONALI IRPEF PDF Stampa E-mail
Area Fiscale e Amministrativa - Gestione dell'impianto contabile aziendale
Lunedì 22 Agosto 2011 19:52

L'art. 1 Comma 10 del D.L. 138/2011 è intervenuto sul D.Lgs 68/2011 relativo al  Federalismo Regionale Fiscale.
Secondo tale articolo le addizionali IRPEF potranno essere modificate sia dalle Regioni che dai Comuni a partire dal 2012 e non più dal 2013 e potranno variare in aumento o diminuzione l'aliquota base.
A livello regionale l'aliquota base fissata allo 0,09% potrà subire una variazione non superiore allo 0,5% nel 2012 e nel 2013; all'1,1% nel 2014 e al 2,1% dal 2015.
Per quanto riguarda invece l'addizionale Comunale IRPEF i Comuni, già a partire dal 2012, dietro approvazione di delibera comunale potranno incrementare l'aliquota dell'addizionale comunale fino allo 0,8% in conseguenza del mancato rispetto del "patto di stabilità interno".
In questo modo la manovra di ferragosto ha abrogato il contenuto dell'art.5 del D.LGS 23/2011 che avrebbe dovuto riguardare proprio la graduale cessazione del blocco delle aliquote istituite dai Comuni


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