It is a subsidized tax regime, intended for resident taxpayers who in the previous year have :
– achieved revenues or received fees, calculated per year, not exceeding 65,000 euros
– sustained expenses for a total amount not exceeding € 20,000 gross for a employee work and remuneration to collaborators.
– have not received income as employee and / or assimilated work for an amount over 30,000 euros
The income subject to the scheme in question is determined through the application of different profitability ratios depending on the activity carried out.
A single tax, with a rate of 15%, is applied to the taxable income, replacing those ordinarily provided (income tax, additional regional and municipal tax, IRAP).
The substitute tax is reduced to 5% for the first five years of activity in the presence of certain requirements
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