{"id":1661,"date":"2024-01-11T12:13:53","date_gmt":"2024-01-11T11:13:53","guid":{"rendered":"https:\/\/www.vbpartners.it\/?p=1661"},"modified":"2026-04-28T15:24:51","modified_gmt":"2026-04-28T13:24:51","slug":"novita-irpef-2024","status":"publish","type":"post","link":"https:\/\/www.vbpartners.it\/en\/novita-irpef-2024","title":{"rendered":"Novit\u00e0 IRPEF 2024"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Tempo di lettura: 1 minuto<\/em><\/p>\n<p style=\"text-align: right;\"><em>Interessati: tutti<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>Il D.Lgs 216\/2023 ha modificato la tassazione delle persone fisiche <strong>a partire dal 01\/01\/2024:<\/strong><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>E\u2019 stata ridotta l\u2019aliquota <strong>Irpef<\/strong> del secondo scaglione di reddito, per cui<strong> le aliquote in vigore scendono a tre<\/strong> come riassunto nella tabella seguente:<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n\t\t\t<div  class=\"spbtbl-wrapper spbtbl-blockmode\" >\n\t\t\t\t<table class=\"spbtbl-style spbtbl-color-standard\" title=\"11\/01\/24\"  itemscope itemtype=\"http:\/\/schema.org\/Table\"  >\n\t\t\t\t\t<!-- Superb Tables Plugin -->\n\t\t\t\t\t<tr>\n\t\t\t\t\t\t<th style=\"font-size: 15px !important;\"  itemprop=\"name\"  align=\"left\"><\/th><th style=\"font-size: 15px !important;\"  itemprop=\"name\"  align=\"left\"><\/th><th style=\"font-size: 15px !important;\"  itemprop=\"name\"  align=\"left\"><\/th>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >Scaglione di reddito<\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >Aliquota 2023<\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >Aliquota 2024<\/td><\/tr><tr>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >Fino a 15.000\u20ac <\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >23%<\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >23%<\/td><\/tr><tr>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >Oltre 15.000\u20ac e fino a 28.000\u20ac <\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >25%<\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >23%<\/td><\/tr><tr>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >Oltre 28.000\u20ac e fino a 50.000\u20ac<\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >35%<\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >35%<\/td><\/tr><tr>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >Oltre 50.000\u20ac<\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >43%<\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >43%<\/td><\/tr>\t\n\t\t\t\t<\/table>\n\t\t\t<\/div>\n\t\t\t\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Sono state aumentate le detrazioni per i redditi pi\u00f9 bassi<strong> derivanti da lavoro dipendente\/pensione o da lavoro autonomo<\/strong>, come riassunto nella tabella seguente:<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n\t\t\t<div  class=\"spbtbl-wrapper spbtbl-blockmode\" >\n\t\t\t\t<table class=\"spbtbl-style spbtbl-color-standard\" title=\"11\/01\/24\/2\"  itemscope itemtype=\"http:\/\/schema.org\/Table\"  >\n\t\t\t\t\t<!-- Superb Tables Plugin -->\n\t\t\t\t\t<tr>\n\t\t\t\t\t\t<th style=\"font-size: 15px !important;\"  itemprop=\"name\"  align=\"left\"><\/th><th style=\"font-size: 15px !important;\"  itemprop=\"name\"  align=\"left\"><\/th><th style=\"font-size: 15px !important;\"  itemprop=\"name\"  align=\"left\"><\/th>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >Scaglione di reddito<\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >Detrazioni 2023<\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >Detrazioni 2024<\/td><\/tr><tr>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >Fino a 15.000\u20ac <\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >1.880\u20ac\r\ncon detrazione minima di 690\u20ac\r\nNei rapporti di lavoro a tempo determinato la detrazione minima \u00e8 pari a 1.380\u20ac\r\n<\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >1.955\u20ac \r\ncon detrazione minima di 690\u20ac \r\nNei rapporti di lavoro a tempo determinato la detrazione minima \u00e8 pari a 1.380\u20ac \r\n<\/td><\/tr><tr>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >Oltre 15.000\u20ac e fino a 28.000\u20ac <\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >1.910\u20ac + 1.190\u20ac x [(28.000 \u2013 reddito totale) \/ (28.000 \u2013 15.000)] <\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >1.910\u20ac + 1.190\u20ac x [(28.000 \u2013 reddito totale) \/ (28.000 \u2013 15.000)] <\/td><\/tr><tr>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >Oltre 28.000\u20ac e fino a 50.000\u20ac<\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >1.910\u20ac x [(50.000 - reddito totale) \/ (50.000 - 28.000)] <\/td>                            <td style=\"font-size:14px !important;\" itemprop=\"description\" >1.910\u20ac x [(50.000 - reddito totale) \/ (50.000 - 28.000)] <\/td><\/tr>\t\n\t\t\t\t<\/table>\n\t\t\t<\/div>\n\t\t\t\n<p>&nbsp;<\/p>\n<ul>\n<li>Viene introdotta una riduzione di <strong>260\u20ac alle detrazioni del 19% per oneri<\/strong> (ad eccetto delle spese sanitarie), nonch\u00e9 alle detrazioni per erogazioni liberali a favore dei partiti politici ed a quelle per premi assicurativi per il rischio di eventi calamitosi per i <strong>contribuenti con reddito complessivo superiore a 50.000\u20ac<\/strong>. Tale riduzione va ad aggiungersi alle limitazioni gi\u00e0 operanti:<\/li>\n<li>per i redditi compresi tra 120.000\u20ac e 240.000\u20ac: le detrazioni vengono riparametrate;<\/li>\n<li>per i redditi maggiori a 240.000\u20ac: le detrazioni del 19% per oneri non spettano.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Invitiamo i gentili Clienti a scaricare la VB NEWS.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Viotto Battiston &amp; Partners<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.vbpartners.it\/wp-content\/uploads\/2024\/01\/VB-NEWS-DEL-11.01.2024-1.pdf\">SCARICA LA VB NEWS DEL 11.01.2024<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tempo di lettura: 1 minuto Interessati: tutti &nbsp; Il D.Lgs 216\/2023 ha modificato la tassazione delle persone fisiche a partire dal 01\/01\/2024: &nbsp; E\u2019 stata ridotta l\u2019aliquota Irpef del secondo scaglione di reddito, per cui le aliquote in vigore scendono a tre come riassunto nella tabella seguente: &nbsp; &nbsp; &nbsp; &nbsp; Sono state aumentate le [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1667,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[21],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.9.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Novit\u00e0 IRPEF 2024 - VBPartners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vbpartners.it\/en\/novita-irpef-2024\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novit\u00e0 IRPEF 2024 - VBPartners\" \/>\n<meta property=\"og:description\" content=\"Tempo di lettura: 1 minuto Interessati: tutti &nbsp; Il D.Lgs 216\/2023 ha modificato la tassazione delle persone fisiche a partire dal 01\/01\/2024: &nbsp; 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