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01 · agricoltura · Scarto molto ampio
CD/IAP Trentino mele/vino — IRPEF su catasto + INPS fascia + rimborso TAA
Cash liquidazione coop alta; base IRPEF = RF catastale (spesso << cash); INPS fisso non %-profitto; in montagna INPS netto dopo rebate
02 · business · Scarto molto ampio
Cooperativa mutualità — ristorni worker-members vs dipendenti salary
Member-workers can receive ristorni (mutual rebate). For subordinate members, ristorni are outside INPS wage base (L. 142/2001 art. 4). For 2026–2027, productivity/profit-sharing substitute cut to 1% on first 5000 € if prior employee income ≤80000 (L. 199/2025 art. 1 c. 9), applied to eligible coop ristorni. Cap ristorni ≤30% of member retribuzioni. Entity: indivisible reserves excluded from IRES under art. 12 L. 904/1977 subject to minimum taxable profit slices (L. 311/2004).
03 · business · Scarto molto ampio
Forfettario flat vs IRPEF ordinario vs SRL full distribution
Forfettario taxes Yf = ricavi × coeff − mandatory contributions at substitute 15% (or 5% for 5 novelty years), replacing IRPEF+addizionali; no IRAP; no VAT on sales. Ordinary PF: progressive IRPEF on analytical profit. SRL: IRES 24% + IRAP + 26% dividend withholding on distribution to PF.
04 · business · Scarto molto ampio
Individual P.IVA — no IRAP since 2022 vs companies with IRAP
From tax year 2022, persone fisiche exercising commercial activities or arts/professions are excluded from IRAP (L. 234/2021 art. 1 c. 8; AdE Circ. 4/E/2022). Includes impresa familiare and non-corporate azienda coniugale. SRL, SNC, SAS, associazioni professionali, cooperatives remain IRAP subjects at base 3.9% (regional deltas).
05 · business · Scarto molto ampio
SRL retained earnings (IRES-only) vs progressive IRPEF / forced transparency
Profits left in SRL bear IRES 24% (+IRAP) with zero shareholder tax until dividend. Pass-through SNC/SAS/impresa individuale tax full profit in IRPEF immediately even if not distributed.
06 · housing · Scarto molto ampio
Abitazione principale imputed rent untaxed (IMU+IRPEF)
Imputed housing benefit roughly market rent taxed at ~0%, while equivalent wage cash to rent would bear IRPEF+IVS; parallel to catasto-not-cash asymmetries
07 · housing · Scarto molto ampio
Cedolare secca 10% canone concordato
Flat 10% on gross canone, substitutes IRPEF+addizionali+registro/bollo; no INPS. Same cash as wage faces progressive IRPEF+IVS; vs ordinary IRPEF on rent ~0.95*marginal.
08 · housing · Scarto molto ampio
IMU/catasto vs cash — non-rented buildings & agricultural/mountain land
Tax base is cadastral/IMU not cash rent (often cash=0); mountain/CD-IAP land may be IMU-exempt — farmer-like cash vs catasto divergence vs fully taxed wages
09 · housing · Scarto molto ampio
Plusvalenza immobiliare 0% after 5 years (+ Superbonus 10y residual)
Cash capital gain after 5 years often untaxed (0% ETR) vs wage cash at IRPEF+IVS; Superbonus can tax within 10 years of works
10 · labor · Scarto molto ampio
Borse di studio / dottorati / assegni e incarichi di ricerca
Esenzione IRPEF totale sul flusso agevolato vs dipendente ordinario pienamente tassato; INPS GS spesso ancora dovuta
11 · labor · Scarto molto ampio
Docenti e ricercatori rientrati (art. 44)
Gli emolumenti da docenza/ricerca concorrono all'IRPEF solo per il 10% (esclusione 90%)
12 · labor · Scarto molto ampio
Lavoro sportivo dilettantistico (ASD/SSD / co.co.co)
Primi 15.000 euro non imponibili IRPEF; INPS solo oltre 5.000 e con imponibile pensionistico dimezzato fino al 31/12/2027
13 · labor · Scarto molto ampio
Regime impatriati (nuovo, post-2024)
Solo il 50% (o 40% con figlio minore residente) del reddito IT (dipendente/assimilato/autonomo professionale) entra nella base IRPEF fino a 600.000 euro; INPS generalmente sulla retribuzione piena
14 · sectoral · Scarto molto ampio
Agriturismo / fattoria didattica — 25% of ricavi
High-margin farm hospitality/didactic cash is taxed on one quarter of receipts, not profit. A hotel/restaurant ordinary or L.190 forfettario (coeff 40%) plus INPS commercianti faces a larger base. If host is CD/IAP, INPS stays on Circ. 67/2026 fascia, not 24.48% of agriturismo profit.
15 · sectoral · Scarto molto ampio
Allevatori / zootecnia — same catasto as crops + art.56 c.5 excess
Latteria/macello cash is independent of RF. Even above the head cap, ADE quadro RD taxes excess heads at 0.058532 € per normalised head (0.029266 if only family labour without impresa familiare) — not market profit.
16 · sectoral · Scarto molto ampio
Fotovoltaico / agrivoltaico on farm land — 260000 kWh reddito agrario
Tens of thousands of euro of electricity cash sit inside (usually tiny) RF. A CD/IAP may then zero IRPEF on RF ≤10000 (L.199/2025 c.15). A non-farmer energy company books the same kWh as full impresa/IRES.
17 · sectoral · Scarto molto ampio
Gente di mare / Registro internazionale — zero INPS + IRPEF credit
Both INPS legs are zero versus ordinary employee 9.19% + employer ~23.81%. If art.2-bis truly zeros worker IRPEF, personal ETR on embarkation pay can approach 0 — larger than TAA apples. Default coding should NOT assume worker IRPEF=0 for classic art.4 (credit is to the employer).
18 · sectoral · Scarto molto ampio
Pescatori autonomi piccola pesca — conventional INPS
Income tax is ordinary impresa (NOT catasto — fishing is outside art. 32/2135). The hole is contributions: €804.48/year after sgravio vs commercianti 24.48% or GS 26.07% of the same profit.
19 · business · Scarto ampio
Società semplice immobiliare / passive property vs SRL commercial path
SS holds property without commercial enterprise; income imputed to partners under art. 5 TUIR. Non-rented fondiari: IMU substitutes IRPEF for PF partners outside impresa (D.Lgs. 23/2011 art. 8). Rented: no IMU substitution; partners tax fondiari in IRPEF. Cedolare secca (10/21/26%) is PF-locatore regime — generally unavailable to SS. SRL immobiliare running impresa: IRES 24% + IRAP + 26% on extraction.
20 · business · Scarto ampio
Startup innovativa — 65% IRPEF investor detrazione (de minimis)
Art. 29-bis DL 179/2012 (rate raised by L. 193/2024): PF investing in eligible startup innovative gets IRPEF detrazione 65% of investment up to 100000 €/year (max 65000 credit), ≥3y hold, de minimis on company, MIMIT preventive instance. Ordinary share purchase in non-startup SRL: 0% relief.
21 · business · Scarto ampio
Trasparenza SNC/SAS and impresa familiare (art. 5 TUIR) income splitting
SNC/SAS: mandatory pass-through of full profit to partners by quota regardless of distribution (art. 5 c.1). Impresa familiare: up to 49% of declared income imputable to family collaborators with continuous/prevalent work (art. 5 c.4), deed before tax year. Splitting exploits IRPEF progressivity. Optional SRL transparency arts. 115–116 TUIR is separate elective regime.
22 · housing · Scarto ampio
Cedolare secca 21% mercato libero
21% flat on gross vs IRPEF on ~95% canone at up to 43%+addizionali; no INPS vs ~9% employee IVS on wages
23 · housing · Scarto ampio
Locazioni brevi / turistiche cedolare 21%/26%
21% or 26% on gross short-let cash with no Gestione Commercianti while private; wage same cash pays IRPEF+IVS; enterprise path adds IVA/INPS when over unit cap
24 · labor · Scarto ampio
Diritti d'autore / opere dell'ingegno
Deduzione forfettaria spese 25% (40% se età < 35) → imponibile 75% o 60% del lordo
25 · sectoral · Scarto ampio
Datori agricoli montagna/svantaggio — 75%/68% employer cut
OECD-style total wedge / firm cost at the same net wage collapses versus urban CCNL. Personal ETR of the operaio is only slightly special (employee share ~8.84% vs FPLD 9.19%). This is the employer-side twin of the TAA CD rebate.
26 · sectoral · Scarto ampio
Farmacisti titolari — ENPAF flat €5430 vs 24–26% of profit
At high pharmacy profit the personal contribution rate collapses (flat numerator). A commerciante or GS professional at the same profit pays 24.48% or 26.07%. IRPEF/IRES itself is ordinary — the hole is C_person.
27 · sectoral · Scarto ampio
Giornalisti autonomi — INPGI 12–14% vs GS 26.07%
Personal IVS is roughly half of Gestione Separata 26.07% on the same fee. 4% integrativo is usually charged out. Forfettario 78% coeff can stack on the tax side.
28 · labor · Scarto notevole
Fringe benefits / welfare aziendale / flexible benefits
Potere d'acquisto equivalente erogato come fringe entro tetto o come welfare art. 51 c.2 può essere a IRPEF/INPS zero, a differenza del cash
29 · labor · Scarto notevole
TFR / severance — tassazione separata
Il montante pluriennale non si somma all'IRPEF ordinaria dell'anno; aliquota da reddito di riferimento / media quinquennio, con scelta del più favorevole
30 · sectoral · Scarto notevole
Medici convenzionati SSN vs libero professionista (ENPAM split)
Not cadastral. Gap vs GS is ENPAM ~15.625% of ACN cash after SSN share vs 26.07%. Versus a hospital employee the MMG often pays MORE personal contribution (15.6% vs 9.19%) — not a taxpayer-favourable hole.