{"id":119600,"date":"2021-08-03T10:00:03","date_gmt":"2021-08-03T08:00:03","guid":{"rendered":"https:\/\/arlettipartners.com\/?p=119600"},"modified":"2025-12-01T10:36:56","modified_gmt":"2025-12-01T09:36:56","slug":"regime-forfettario-di-cui-allarticolo-1-comma-57-della-legge-23-dicembre-2014-n-190","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/it\/regime-forfettario-di-cui-allarticolo-1-comma-57-della-legge-23-dicembre-2014-n-190\/","title":{"rendered":"Regime forfettario di cui all\u2019articolo 1, comma 57 della legge 23 dicembre 2014, n. 190."},"content":{"rendered":"<h2 style=\"text-align: left;\">Residenti all\u2019estero: requisiti per possibile applicazione del regime agevolato.<\/h2>\n<p style=\"text-align: left;\">L\u2019Agenzia delle Entrate con la risposta all\u2019interpello n. 519 chiarisce la condizione di applicazione del regime forfettario per i soggetti fiscalmente residenti all\u2019estero.<\/p>\n<h3 style=\"text-align: left;\">Requisiti necessari<\/h3>\n<p style=\"text-align: left;\">L\u2019accesso al regime forfettario introdotto dalla n. 190 del 2014 e ulteriormente modificato dalla legge 27 dicembre 2019, n. 160 \u00e8 possibile per i contribuenti che nell\u2019anno precedente abbiano, contemporaneamente:<\/p>\n<ul style=\"text-align: left;\">\n<li>conseguito ricavi o percepito compensi, ragguagliati ad anno, non superiori a 65.000 euro;<\/li>\n<li>sostenuto spese per un importo complessivo non superiore a 20.000 euro lordi per lavoro accessorio, lavoro dipendente e compensi a collaboratori, anche a progetto, comprese le somme erogate sotto forma di utili da partecipazione agli associati con apporto costituito da solo lavoro e quelle corrisposte per le prestazioni di lavoro rese dall\u2019imprenditore o dai suoi familiari.<\/li>\n<\/ul>\n<h3 style=\"text-align: left;\">Soggetti fiscalmente non residenti in Italia<\/h3>\n<p style=\"text-align: left;\">L\u2019adesione a tale regime agevolato \u00e8 <u>possibile anche per i soggetti fiscalmente residenti in uno degli Stati membri dell\u2019Unione europea\u202fo in uno Stato aderente all\u2019Accordo sullo Spazio economico europeo\u202fche assicuri un adeguato scambio di informazioni<\/u>. In questo caso \u00e8 necessario che tali soggetti <u>producano nel territorio dello Stato italiano redditi che costituiscano almeno il\u202f75% del reddito\u202fcomplessivamente prodotto, <\/u>ferma restando la sussistenza degli ulteriori requisiti di legge.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Residenti all\u2019estero: requisiti per possibile applicazione del regime agevolato.<\/p>\n","protected":false},"author":47,"featured_media":114968,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[1450],"tags":[],"country":[1503],"container":[6601],"service":[5748],"tag-di-competenza":[5604],"class_list":["post-119600","news","type-news","status-publish","has-post-thumbnail","hentry","category-income-tax-law","country-italia","container-tax-legal-services-for-individuals","service-consultancy-services-on-tax-residence-of-individuals-italy","tag-di-competenza-team-fiscale-italia-it"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO 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