{"id":4050,"date":"2025-02-11T09:00:36","date_gmt":"2025-02-11T08:00:36","guid":{"rendered":"https:\/\/www.studio-campana.it\/index.php\/2025\/02\/03\/le-novita-della-legge-di-stabilita-2025-copy\/"},"modified":"2025-02-04T14:46:59","modified_gmt":"2025-02-04T13:46:59","slug":"le-novita-della-legge-di-stabilita-2025-la-nuova-irpef","status":"publish","type":"post","link":"https:\/\/www.studio-campana.it\/index.php\/2025\/02\/11\/le-novita-della-legge-di-stabilita-2025-la-nuova-irpef\/","title":{"rendered":"LE NOVITA\u2019 DELLA LEGGE DI STABILITA\u2019 2025 &#8211; La nuova IRPEF"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4050\" class=\"elementor elementor-4050\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-70dff176 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70dff176\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fae5063\" data-id=\"fae5063\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-202d2315 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"202d2315\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p><strong>LE NOVITA\u2019 DELLA LEGGE DI STABILITA\u2019 2025<\/strong><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-625e2ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"625e2ab\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-db13a44\" data-id=\"db13a44\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e60d78b flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"e60d78b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>\u00c8 stata pubblicata sul S.O. n. 43\/L alla G.U. 31.12.2024, n. 305, la Legge n. 207\/2024, Finanziaria 2025, contenente una serie di interessanti novit\u00e0 di natura fiscale, in vigore dall\u20191.1.2025.<\/p><p>Tra le novit\u00e0 si segnala la nuova disciplina dell\u2019Irpef.<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-80464ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"80464ea\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9f88625\" data-id=\"9f88625\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c1e4a6 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"2c1e4a6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p><strong>NUOVA IRPEF 2025 &#8211; comma da 2 a 11 e 13<\/strong><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51f2402 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51f2402\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9aa4099\" data-id=\"9aa4099\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a2231ad flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"a2231ad\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>Con la pubblicazione sul Supplemento Ordinario n. 43\/L alla G.U. 31.12.2024, n. 305 della Legge n. 207\/2024, \u00e8 definitivamente approvata la Finanziaria 2025, in cui risulta confermata la &#8220;<strong>stabilizzazione <\/strong><strong>a regime<\/strong>&#8221; <strong>delle modifiche alla tassazione IRPEF<\/strong>, con la revisione delle soglie di reddito e delle relative aliquote IRPEF nonch\u00e9 delle detrazioni per i redditi di lavoro dipendente e assimilati <strong>previste per il 2024<\/strong>.<\/p><p>Inoltre, ai contribuenti con:<\/p><ul><li><strong>reddito complessivo non superiore a \u20ac 000 <\/strong>\u00e8 riconosciuta una <strong>somma integrativa<\/strong>, calcolata come percentuale del reddito di lavoro dipendente;<\/li><li><strong>reddito complessivo superiore a \u20ac 20.000 ma non superiore a \u20ac 40.000 <\/strong>\u00e8 riconosciuta una <strong>ulteriore detrazione <\/strong>dall\u2019IRPEF lorda, <strong>rapportata al periodo di lavoro<\/strong>, di \u20ac 000 se il reddito complessivo \u00e8 non superiore a \u20ac 32.000 e di ammontare decrescente all&#8217;aumentare del reddito complessivo oltre tale soglia.<\/li><\/ul><p>\u00c8 inoltre confermata l&#8217;introduzione di:<\/p><ul><li>un <strong>nuovo limite<\/strong>, variabile in base all\u2019ammontare del reddito complessivo e alla presenza o meno di figli a carico, <strong>per la fruizione delle detrazioni IRPEF per oneri \/ spese<\/strong>, per i contribuenti <strong>con reddito complessivo superiore a \u20ac 75.000<\/strong>;<\/li><li>un <strong>nuovo limite <\/strong>alle <strong>detrazioni per i figli a carico<\/strong>, riconosciute per i <strong>figli di et\u00e0 inferiore a 30 anni<\/strong>, a meno che non siano disabili, nonch\u00e9 alla <strong>detrazione per gli &#8220;altri familiari&#8221; a carico<\/strong>, riconosciuta <strong>per i soli ascendenti conviventi<\/strong>.<\/li><\/ul>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0e60a5d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0e60a5d\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef4ef18\" data-id=\"ef4ef18\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6cc0d51 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"6cc0d51\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p><strong>NUOVI SCAGLIONI \/ ALIQUOTE \/ DETRAZIONI IRPEF &#8211; Art. 1, comma 2<\/strong><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-849ce0e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"849ce0e\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6d27b7b\" data-id=\"6d27b7b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62926d1 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"62926d1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>Sono confermati gli interventi sulle disposizioni del TUIR per stabilizzare la rimodulazione, gi\u00e0 prevista per il 2024, degli <strong>scaglioni di reddito <\/strong>e le relative <strong>aliquote IRPEF <\/strong>nonch\u00e9 della misura delle <strong>detrazioni <\/strong>spettanti per i <strong>redditi di lavoro dipendente<\/strong>.<\/p><h1 class=\"h1sub\">SCAGLIONI E ALIQUOTE IRPEF<\/h1><p>Con la riscrittura dell\u2019art. 11, comma 1, TUIR, gli scaglioni di reddito e le relative aliquote IRPEF risultano cos\u00ec fissate.<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a5dfe42 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5dfe42\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-33db366\" data-id=\"33db366\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9346614 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-shortcode\" data-id=\"9346614\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<table id=\"tablepress-1\" class=\"tablepress tablepress-id-1 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"4\" class=\"column-1\">Scaglioni di reddito e aliquote<\/th>\n<\/tr>\n<tr class=\"row-2\">\n\t<th colspan=\"2\" class=\"column-1\">Per il 2022 e 2023<\/th><th colspan=\"2\" class=\"column-3\">Per il 2024 e dal 2025<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Fino a \u20ac 15.000<\/td><td class=\"column-2\">23%<\/td><td rowspan=\"2\" class=\"column-3\">Fino a \u20ac 28.000<\/td><td rowspan=\"2\" class=\"column-4\">23%<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Oltre \u20ac 15.000 fino a \u20ac 28.000<\/td><td class=\"column-2\">25%<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">Oltre \u20ac 28.000 fino a \u20ac 50.000<\/td><td class=\"column-2\">35%<\/td><td class=\"column-3\">Oltre \u20ac 28.000 fino a \u20ac 50.000<\/td><td class=\"column-4\">35%<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">Oltre \u20ac 50.000<\/td><td class=\"column-2\">43%<\/td><td class=\"column-3\">Oltre \u20ac 50.000<\/td><td class=\"column-4\">43%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-1 from cache --><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7a4a1fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7a4a1fc\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3b888f0\" data-id=\"3b888f0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dcb3cb3 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"dcb3cb3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<h1 class=\"h1sub\">DETRAZIONI LAVORO DIPENDENTE<\/h1>\nLe detrazioni per i redditi di lavoro dipendente, di cui all\u2019art. 13, comma 1, TUIR, risultano fissate\nnelle seguenti misure.\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2bce34c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2bce34c\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fc3b392\" data-id=\"fc3b392\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e52a606 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-shortcode\" data-id=\"e52a606\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<table id=\"tablepress-2\" class=\"tablepress tablepress-id-2 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"3\" class=\"column-1\">Detrazioni lavoro dipendente<\/th>\n<\/tr>\n<tr class=\"row-2\">\n\t<th colspan=\"2\" class=\"column-1\">Per il 2022 e 2023<\/th><th class=\"column-3\">Per il 2024 e dal 2025<\/th>\n<\/tr>\n<tr class=\"row-3\">\n\t<th class=\"column-1\">Reddito<\/th><th class=\"column-2\">Detrazione (*)<\/th><th class=\"column-3\">Detrazione (*)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-4\">\n\t<td rowspan=\"2\" class=\"column-1\">Non superiore a \u20ac 15.000<\/td><td class=\"column-2\">\u20ac 1.880<\/td><td class=\"column-3\">\u20ac 1.955<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td colspan=\"2\" class=\"column-2\">La detrazione effettivamente spettante non pu\u00f2 essere inferiore a \u20ac 690 \/ \u20ac 1.380 per i rapporti di lavoro a tempo determinato.<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">Superiore a \u20ac 15.000 ma non a \u20ac 28.000<\/td><td colspan=\"2\" class=\"column-2\">\u20ac 1.910 + \u20ac 1.190 x [(28.000 - reddito complessivo) \/ 13.000]<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">Superiore a \u20ac 28.000 ma non a \u20ac 50.000<\/td><td colspan=\"2\" class=\"column-2\">\u20ac 1.910 x [(50.000 - reddito complessivo) \/ 22.000)]<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-2 from cache --><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c390335 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c390335\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f334d42\" data-id=\"f334d42\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f383ad8 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"f383ad8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>(*) <em>Se il reddito complessivo \u00e8 superiore a \u20ac 25.000 ma non a \u20ac 35.000, la detrazione \u00e8 aumentata di \u20ac 65<\/em>.<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a523163 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a523163\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-99dac38\" data-id=\"99dac38\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0f85fd flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"d0f85fd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p><strong>SOMMA<\/strong> <strong>INTEGRATIVA<\/strong> <strong>&#8211;<\/strong> <strong>Art.<\/strong> <strong>1,<\/strong> <strong>commi<\/strong> <strong>3,<\/strong> <strong>4,<\/strong> <strong>5<\/strong> <strong>e<\/strong> <strong>9<\/strong><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4af622c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4af622c\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e509ff9\" data-id=\"e509ff9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-86bf505 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"86bf505\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>Con riferimento al <strong>trattamento integrativo <\/strong>di cui all&#8217;art. 1, comma 1, DL n. 3\/2020, <strong>c.d. <\/strong><em>\u201c<\/em><strong>Bonus IRPEF<\/strong><em>\u201d<\/em>, riconosciuto nella misura di \u20ac 1.200 per i soggetti con reddito complessivo fino a \u20ac 15.000, il Legislatore conferma la <strong>stabilizzazione a regime <\/strong>della condizione prevista per il 2024 dall&#8217;art. 1, comma 3, D.Lgs. n. 216\/2023, prevedendo che il beneficio \u00e8 riconosciuto quando<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-95c0991 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"95c0991\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f6b2926\" data-id=\"f6b2926\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9e88b5f flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"9e88b5f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p><img class=\"size-full wp-image-4019 alignleft\" src=\"https:\/\/www.studio-campana.it\/wp-content\/uploads\/2025\/02\/biblio.png\" alt=\"\" width=\"52\" height=\"52\" \/><\/p><p><em>\u201cl&#8217;imposta lorda determinata sui redditi di cui agli articoli 49 &#8230; e 50, comma 1, lettere a), b), c), c-bis), d), h-bis) e l) &#8230; sia di importo superiore a quello della detrazione spettante ai sensi dell&#8217;articolo 13, comma 1, del citato testo unico<\/em>, <strong><em>diminuita dell&#8217;importo di 75 euro rapportato al periodo di lavoro nell&#8217;anno<\/em><\/strong><em>\u201d.<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-57c517b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57c517b\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e554963\" data-id=\"e554963\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7bb40d9 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"7bb40d9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>Inoltre, a favore dei <strong>titolari di reddito di lavoro dipendente <\/strong>(esclusi quelli da pensione di cui alla lett. a del comma 2 dell\u2019art. 49, TUIR) con <strong>reddito complessivo non superiore a \u20ac 20.000 <\/strong>\u00e8 confermato il riconoscimento di una <strong>somma che non concorre alla formazione del reddito<\/strong>, pari all\u2019importo risultante <strong>applicando al reddito di lavoro dipendente le seguenti percentuali<\/strong>.<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f1ff25b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f1ff25b\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62fde5d\" data-id=\"62fde5d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-125a5f0 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-shortcode\" data-id=\"125a5f0\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<table id=\"tablepress-3\" class=\"tablepress tablepress-id-3\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\">Somma integrativa<\/th>\n<\/tr>\n<tr class=\"row-2\">\n\t<th colspan=\"2\" class=\"column-1\">(se reddito complessivo non superiore a \u20ac 20.000)<\/th>\n<\/tr>\n<tr class=\"row-3\">\n\t<th class=\"column-1\">Reddito di lavoro dipendente<\/th><th class=\"column-2\">% del reddito di lavoro dipendente (*)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Fino a \u20ac 8.500<\/td><td class=\"column-2\">7,10%<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">Oltre \u20ac 8.500 fino a \u20ac 15.000<\/td><td class=\"column-2\">5,30%<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">Oltre \u20ac 15.000 e fino a \u20ac 20.000<\/td><td class=\"column-2\">4,80%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-3 from cache --><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-511b117 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"511b117\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9a36e44\" data-id=\"9a36e44\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b01cb0 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"4b01cb0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p><em>(*) Per individuare la percentuale applicabile, il reddito di lavoro dipendente va rapportato all\u2019intero anno.<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b871f77 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b871f77\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f2185b\" data-id=\"1f2185b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ea8bbc9 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"ea8bbc9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>Il comma 9 dell\u2019art. 1 in esame specifica che:<\/p><ul><li>la quota di reddito esente dei c.d. \u201cimpatriati\u201d (di cui agli artt. 44, DL n. 78\/2010, 16, D.Lgs. n. 147\/2015 e 5, D.Lgs. n. 209\/2023) concorre all\u2019ammontare sia del reddito complessivo che del reddito di lavoro dipendente;<\/li><li>il reddito complessivo va assunto al netto del reddito dell\u2019abitazione principale e relative<\/li><\/ul>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f6b8fb1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f6b8fb1\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c940827\" data-id=\"c940827\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d404bbd flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"d404bbd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p><strong>ULTERIORE DETRAZIONE IRPEF- Art. 1, comma 6 e 9<\/strong><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4922c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4922c8\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-04a1bd6\" data-id=\"04a1bd6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c0f244e flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"c0f244e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>A favore dei titolari di <strong>reddito di lavoro dipendente <\/strong>(esclusi quelli da pensione di cui alla lett. a del comma 2 dell\u2019art. 49, TUIR), <strong>con reddito complessivo superiore a \u20ac 20.000 ma non superiore a \u20ac 40.000<\/strong>, \u00e8 confermato il riconoscimento di una <strong>ulteriore detrazione <\/strong>dall\u2019IRPEF lorda, <strong>rapportata al periodo di lavoro<\/strong>, di ammontare variabile in base al reddito complessivo, come di seguito riportato.<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9edb74b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9edb74b\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0a02e38\" data-id=\"0a02e38\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-541dfb8 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-shortcode\" data-id=\"541dfb8\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<table id=\"tablepress-4\" class=\"tablepress tablepress-id-4\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\">Ulteriore detrazione IRPEF<\/th>\n<\/tr>\n<tr class=\"row-2\">\n\t<th colspan=\"2\" class=\"column-1\">(se reddito complessivo superiore a \u20ac 20.000 ma non a \u20ac 40.000)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Reddito complessivo<\/td><td class=\"column-2\">Ulteriore detrazione (*)<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Oltre \u20ac 20.000 fino a \u20ac 32.000<\/td><td class=\"column-2\">\u20ac 1.000<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">Oltre \u20ac 32.000 fino a \u20ac 40.000<\/td><td class=\"column-2\">\u20ac 1.000 x [(40.000 - reddito complessivo) \/ 8.000]<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-4 from cache --><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d71928 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d71928\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e3a089\" data-id=\"3e3a089\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-12a2dc0 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"12a2dc0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p><em>(*) Da rapportare al periodo di lavoro.<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9f5e76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9f5e76\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6e2d8ca\" data-id=\"6e2d8ca\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c53a3b flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"1c53a3b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>Il comma 9 dell\u2019art. 1 in esame specifica che:<\/p><ul><li>la quota di reddito esente dei c.d. \u201cimpatriati\u201d (di cui agli artt. 44, DL n. 78\/2010, 16, D.Lgs. n. 147\/2015 e 5, D.Lgs. n. 209\/2023) concorre all\u2019ammontare sia del reddito complessivo che del reddito di lavoro dipendente;<\/li><li>il reddito complessivo va assunto al netto del reddito dell\u2019abitazione principale e relative<\/li><\/ul>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ee01153 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ee01153\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d7bb77f\" data-id=\"d7bb77f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e7d244 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"1e7d244\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p><strong>RIORDINO DETRAZIONI IRPEF- Art. 1, commi 10, 11, 13 e 229<\/strong><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b5543bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5543bb\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-abf605f\" data-id=\"abf605f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bbdec74 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"bbdec74\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>\u00c9 confermata l&#8217;introduzione del <strong>nuovo art. 16-ter, TUIR<\/strong>, con il quale sono apportate modifiche:<\/p><ul><li>alla <strong>detraibilit\u00e0 degli oneri \/ spese <\/strong>in presenza di <strong>redditi superiori a \u20ac 000<\/strong>;<\/li><li>alle <strong>detrazioni <\/strong>previste per i <strong>figli a carico<\/strong>.<\/li><\/ul>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-daa6bd4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"daa6bd4\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-29ce9c4\" data-id=\"29ce9c4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e3743c2 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"e3743c2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<h1 class=\"h1sub\">IMPORTO MASSIMO ONERI \/ SPESE DETRAIBILI<\/h1><p>Ferme restando le limitazioni previste dalle specifiche disposizioni relative ai diversi tipi di spesa \/ onere, i <strong>contribuenti con reddito complessivo superiore a \u20ac 75.000 <\/strong>possono <strong>detrarre dall\u2019IRPEF lorda oneri e spese per un ammontare complessivo non superiore ad un limite variabile <\/strong>in base all\u2019ammontare del reddito e alla presenza o meno di figli fiscalmente a carico.<\/p><p>In particolare il predetto limite va cos\u00ec determinato:<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5db3b8f flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-thegem-styledimage\" data-id=\"5db3b8f\" data-element_type=\"widget\" data-settings=\"{&quot;image&quot;:{&quot;url&quot;:&quot;https:\\\/\\\/www.studio-campana.it\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/tabimg01.png&quot;,&quot;id&quot;:4123,&quot;size&quot;:&quot;&quot;,&quot;alt&quot;:&quot;&quot;,&quot;source&quot;:&quot;library&quot;},&quot;image_position&quot;:&quot;centered&quot;,&quot;thegem_elementor_preset&quot;:&quot;default&quot;,&quot;icon_show&quot;:&quot;yes&quot;}\" data-widget_type=\"thegem-styledimage.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<div class=\"styled-image-wrapper\">\n\t\t<div class=\"centered-box gem-image-centered-box\">\n\t\t\t\t<div class=\"gem-image gem-wrapbox gem-wrapbox-default gem-wrapbox-position-centered lazy-loading \">\n\t\t\t<div class=\"gem-wrapbox-inner  lazy-loading-item\"  data-ll-effect=\"move-up\">\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.studio-campana.it\/wp-content\/uploads\/2025\/02\/tabimg01.png\" class=\"fancybox\">\n\t\t\t\t\t\t\t\t\t\t<img class=\"gem-wrapbox-element img-responsive \"\n\t\t\t\t\t\t src=\"https:\/\/www.studio-campana.it\/wp-content\/uploads\/2025\/02\/tabimg01.png\"\n\t\t\t\t\t\t alt=\"tabimg01\">\n\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-camera\"><\/i>\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\n\n\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-944a08e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"944a08e\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-64f9dfe\" data-id=\"64f9dfe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c179c3e flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"c179c3e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>A tal fine, l&#8217;<strong>importo base <\/strong>ed il <strong>coefficiente <\/strong>da applicare sono fissati nelle seguenti misure.<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3dea8b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3dea8b2\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-59e226c\" data-id=\"59e226c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aedb593 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-shortcode\" data-id=\"aedb593\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<table id=\"tablepress-5\" class=\"tablepress tablepress-id-5\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">Reddito complessivo (*)<\/th><th class=\"column-2\">Importo base<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Oltre \u20ac 75.000 fino a \u20ac 100.000<\/td><td class=\"column-2\">\u20ac 14.000<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Oltre \u20ac 100.000<\/td><td class=\"column-2\">\u20ac 8.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-5 from cache --><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a342362 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"a342362\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p><em>(*) Al netto del reddito dell\u2019abitazione principale e relative pertinenze.<\/em><\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2c32ac7\" data-id=\"2c32ac7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-521aa00 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-shortcode\" data-id=\"521aa00\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<table id=\"tablepress-6\" class=\"tablepress tablepress-id-6\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">Numero figli fiscalmente a carico<\/th><th class=\"column-2\">Coefficiente<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">0<\/td><td class=\"column-2\">0,5<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">1<\/td><td class=\"column-2\">0,7<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">2<\/td><td class=\"column-2\">0,85<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">\u25c6 3 o pi\u00f9<br \/>\n\u25c6 almeno 1 figlio disabile<\/td><td class=\"column-2\">1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-6 from cache --><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bfa146d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bfa146d\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b5e6979\" data-id=\"b5e6979\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7bc61ae flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"7bc61ae\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>Da quanto sopra deriva pertanto che i limiti delle spese \/ oneri detraibili sono cos\u00ec individuati.<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8a00b29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a00b29\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4a3b4d0\" data-id=\"4a3b4d0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e20d724 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-shortcode\" data-id=\"e20d724\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<table id=\"tablepress-7\" class=\"tablepress tablepress-id-7 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">Reddito complessivo<\/th><th class=\"column-2\">Numero figli fiscalmente a carico<\/th><th colspan=\"2\" class=\"column-3\">Importo massimo spesa \/ onere detraibile<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td rowspan=\"4\" class=\"column-1\">Oltre \u20ac 75.000 e fino a \u20ac 100.000<\/td><td class=\"column-2\">0<\/td><td class=\"column-3\">14.000 x 0,50<\/td><td class=\"column-4\">\u20ac 7.000<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\">1<\/td><td class=\"column-3\">14.000 x 0,70<\/td><td class=\"column-4\">\u20ac 9.800<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-2\">2<\/td><td class=\"column-3\">14.000 x 0,85<\/td><td class=\"column-4\">\u20ac 11.900<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-2\">3 o pi\u00f9 \/ disabile<\/td><td class=\"column-3\">14.000 x 1<\/td><td class=\"column-4\">\u20ac 14.000<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td rowspan=\"4\" class=\"column-1\">Oltre \u20ac 100.000<\/td><td class=\"column-2\">0<\/td><td class=\"column-3\">8.000 x 0,50<\/td><td class=\"column-4\">\u20ac 4.000<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-2\">1<\/td><td class=\"column-3\">8.000 x 0,70<\/td><td class=\"column-4\">\u20ac 5.600<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-2\">2<\/td><td class=\"column-3\">8.000 x 0,85<\/td><td class=\"column-4\">\u20ac 6.800<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-2\">3 o pi\u00f9 \/ disabile<\/td><td class=\"column-3\">8.000 x 1<\/td><td class=\"column-4\">\u20ac 8.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-7 from cache --><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-75d8a8d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75d8a8d\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62cb880\" data-id=\"62cb880\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c674b7a flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"c674b7a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p><strong><em>Spese \/ oneri detraibili escluse<\/em><\/strong><\/p><p>\u00c9 confermato che <strong>non concorrono <\/strong>all&#8217;ammontare massimo di spesa \/ onere detraibile nel rispetto del nuovo limite in esame:<\/p><ul><li>le <strong>spese sanitarie<\/strong>, detraibili ex 15, comma 1, lett. c), TUIR;<\/li><li>le <strong>spese investite in start-up innovative<\/strong>, detraibili ex artt. 29 e 29-bis, DL n. 179\/2012;<\/li><li>le <strong>spese investite in PMI innovative<\/strong>, detraibili ex 4, commi 9 e 9-ter, DL n. 3\/2015;<\/li><li>gli <strong>interessi passivi <\/strong>\/ oneri accessori \/ quote di rivalutazione relativi a <strong>mutui agrari e mutui ipotecari <\/strong>per l&#8217;acquisto \/ costruzione dell&#8217;abitazione principale <strong>contratti fino al 31.12.2024<\/strong>;<\/li><li>i premi di assicurazione, detraibili ex 15, comma 1, lett. f) e f-bis), TUIR, relativi a contratti stipulati fino al 31.12.2024.<\/li><\/ul><p>Trattasi dei premi per assicurazioni aventi ad oggetto il rischio di morte \/ non autosufficienza nel compimento degli atti della vita quotidiana \/ invalidit\u00e0 permanente non inferiore al 5%, ovvero il rischio di eventi calamitosi per un&#8217;unit\u00e0 immobiliare ad uso abitativo;<\/p><ul><li>le <strong>rate <\/strong>delle <strong>spese per interventi di recupero edilizio <\/strong>di cui all&#8217;art. 16-bis, TUIR <strong>o altre disposizioni <\/strong>normative, <strong>sostenute fino al 31.12.2024<\/strong>.<\/li><\/ul><h1 class=\"h1sub\">DETRAZIONE SPESE DI ISTRUZIONE &#8211; comma 13<\/h1><p>In sede di approvazione \u00e8 stata modificata la lett. e-bis) del citato art. 15, con l&#8217;<strong>aumento <\/strong>da \u20ac 800 <strong>a \u20ac 1.000 <\/strong>dell&#8217;importo massimo delle <strong>spese di istruzione detraibili<\/strong>, relative alla frequenza di scuole dell&#8217;infanzia del primo ciclo di istruzione e della scuola secondaria di secondo grado.<\/p><h1 class=\"h1sub\">DETRAZIONI FIGLI A CARICO<\/h1><p>Come noto, a decorrere dall&#8217;1.3.2022, la detrazione IRPEF per i figli a carico di cui all&#8217;art. 12, comma 1, lett. c), TUIR \u00e8 riconosciuta per i figli di et\u00e0 pari o superiore a 21 anni, in considerazione del fatto che fino a tale et\u00e0 \u00e8 possibile fruire dell&#8217;Assegno Unico erogato dall&#8217;INPS.<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-325803b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"325803b\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ee3bdd8\" data-id=\"ee3bdd8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b24d3a flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"0b24d3a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p><img class=\"size-full wp-image-4019 alignleft\" src=\"https:\/\/www.studio-campana.it\/wp-content\/uploads\/2025\/02\/NB_img.png\" alt=\"\" width=\"52\" height=\"52\" \/>\u00c9 confermata l&#8217;integrazione della citata lett. c) in base alla quale, ora, la detrazione per figli a carico (le cui modalit\u00e0 di calcolo e imputazione non subiscono modifiche):<br \/>\u25c6 \u00e8 riconosciuta per i figli &#8220;di et\u00e0 pari o superiore a 21 anni ma inferiore a 30 anni nonch\u00e9 per ciascun figlio di et\u00e0 pari o superiore a 30 anni con disabilit\u00e0 accertata&#8221; ai sensi dell&#8217;art. 3, Legge n. 104\/92;<br \/>\u25c6 non spetta ai contribuenti che non sono cittadini italiani \/ UE \/ SEE per i familiari residenti all&#8217;estero.<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-497c191 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"497c191\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b7d36c8\" data-id=\"b7d36c8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-839212f flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"839212f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\tRispetto al passato, pertanto, l&#8217;ambito di applicazione della detrazione per i figli a carico viene ridotta, in quanto:\n<ul>\n \t<li>oltre alla soglia reddituale (\u20ac 000 fino a 24 anni \/ \u20ac 2.840,51 successivamente) assume rilevanza anche il limite dell&#8217;et\u00e0 (massimo 30 anni), che <strong>non opera <\/strong>solo con riferimento ai figli disabili;<\/li>\n \t<li>i contribuenti non italiani \/ UE \/ SEE non possono pi\u00f9 fruire delle detrazioni per i familiari a carico se questi ultimi risiedono all&#8217;estero.<\/li>\n<\/ul>\nVa inoltre segnalato che in base alla nuova formulazione della citata lett. c), la <strong>detrazione per figli a carico <\/strong>(nel rispetto dei limiti ordinariamente previsti) pu\u00f2 ora essere <strong>fruita anche <\/strong>con riferimento ai <strong><em>&#8220;figli conviventi del coniuge deceduto&#8221;<\/em><\/strong>.\n<h1 class=\"h1sub\">DETRAZIONI &#8220;ALTRI FAMILIARI&#8221; A CARICO<\/h1>\n\u00c9 confermata la riscrittura dell&#8217;art. 12, comma 1, lett. d), TUIR, a seguito della quale la <strong>detrazione di<\/strong>\n\n<strong>\u20ac 750 prevista per gli &#8220;altri familiari&#8221; <\/strong>a carico \u00e8 riconosciuta <strong>soltanto per ciascun ascendente convivente <\/strong>con il contribuente.\n\nL&#8217;ambito di applicazione della detrazione \u00e8 pertanto circoscritto ad una cerchia di familiari pi\u00f9 ristretta (i soli ascendenti) rispetto al passato; la precedente formulazione prevedeva la fruizione di tale detrazione per ogni altra persona indicata nell&#8217;art. 433, C.c. convivente con il contribuente o che percepisce assegni alimentari non risultanti da Provvedimenti dell&#8217;Autorit\u00e0 giudiziaria.\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5743872 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5743872\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4e11982\" data-id=\"4e11982\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ae49df6 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"ae49df6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>Lo Studio \u00e8 a disposizione per chiarimenti ed approfondimenti.<\/p><p>Potete scaricare e conservare questa circolare <a href=\"https:\/\/www.studio-campana.it\/wp-content\/uploads\/2025\/02\/Circolare-2025-001-Elenco-delle-novita-01-La-nuova-Irpef.pdf\">cliccando qui<\/a>.<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>LE NOVITA\u2019 DELLA LEGGE DI STABILITA\u2019 2025 \u00c8 stata pubblicata sul S.O. n. 43\/L alla G.U. 31.12.2024, n. 305, la Legge n. 207\/2024, Finanziaria 2025, contenente una serie di interessanti&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4192,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"single-fullwidth.php","format":"standard","meta":{"footnotes":""},"categories":[32],"tags":[108,113,99,101,110,104,100,105,109,66,65,106,112,97,114,107,115,98,103,102,111],"class_list":{"0":"post-4050","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-news","8":"tag-agevolazioni-fiscali","9":"tag-agevolazioni-lavoratori","10":"tag-aliquote-irpef","11":"tag-bonus-irpef","12":"tag-detrazioni-familiari-a-carico","13":"tag-detrazioni-figli-a-carico","14":"tag-detrazioni-lavoro-dipendente","15":"tag-detrazioni-oneri-e-spese","16":"tag-detrazioni-spese-istruzione","17":"tag-finanziaria-2025","18":"tag-legge-di-stabilita-2025","19":"tag-limite-detrazioni-irpef","20":"tag-normativa-fiscale-2025","21":"tag-novita-irpef","22":"tag-revisione-detrazioni-irpef","23":"tag-riduzione-tasse","24":"tag-riforma-fiscale","25":"tag-scaglioni-irpef","26":"tag-somma-integrativa-redditi-bassi","27":"tag-trattamento-integrativo","28":"tag-tuir-modifiche"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>LE NOVITA\u2019 DELLA LEGGE DI STABILITA\u2019 2025 - La nuova IRPEF - Studio Campana<\/title>\r\n<meta name=\"description\" content=\"Tra le novit\u00e0 della recente legge di stabilit\u00e0 2025 si segnala la nuova disciplina dell\u2019Irpef.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.studio-campana.it\/index.php\/2025\/02\/11\/le-novita-della-legge-di-stabilita-2025-la-nuova-irpef\/\" \/>\r\n<meta property=\"og:locale\" content=\"it_IT\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"LE NOVITA\u2019 DELLA LEGGE DI STABILITA\u2019 2025 - La nuova IRPEF - Studio Campana\" \/>\r\n<meta property=\"og:description\" content=\"Tra le novit\u00e0 della recente legge di stabilit\u00e0 2025 si 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