IRPEF is the acronym for Personal Income Tax. It is a personal and progressive tax introduced by the tax reform of 1974 and regulated by the Consolidated Income Tax Act. IRPEF is applied to income from employment, self-employment and business income, capital income and other income of a financial nature (capital gains), real estate (apartments, land), pensions, as well as checks maintenance and similar. Although there were various proposals on the reduction of IRPEF, the measure of the 2013 rates was confirmed at the previous year’s threshold.
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Flat tax: what it is, how it works, advantages, disadvantages and implications
Money.it
9 June 2023 - 17:57
Flat tax, the taxation system based on a single rate, is an issue that is being talked about more and more often. We address the issue of flat taxation and its application in Italy.