Cedolare secca, chi ci guadagna e chi ci perde
Pagine | 677 |
Page 677
CONTRATTI “LIBERI”
Canone di locazione = 100
Scaglione di reddito aliquota Irpef | Imposta attuale (Irpef) | Imposta con cedolare del 20% |
Fino a 15.000 euro (23%) | 19,55 | |
Tra 15.000 euro e 28.000 euro (27%) | 22,95 | |
Tra 28.000 euro e 55.000 euro (38%) | 32,3 | |
Tra 55.000 euro e 75.000 euro (41%) | 34,85 | |
Oltre 75.000 euro (43%) | 36,55 |
CONTRATTI “AGEVOLATI”
Canone di locazione = 100
Scaglione di reddito aliquota Irpef | Imposta attuale (Irpef) | Imposta con cedolare del 20% |
Fino a 15.000 euro (23%) | 13,68 | |
Tra 15.000 euro e 28.000 euro (27%) | 16,06 | |
Tra 28.000 euro e 55.000 euro (38%) | 22,61 | |
Tra 55.000 euro e 75.000 euro (41%) | 24,39 | |
Oltre 75.000 euro (43%) | 25,58 |
La tabella illustra le conseguenze che si avranno - sia per i contratti “liberi” (quattro anni più quattro, a canone libero) sia per quelli “agevolati” (tre anni più due, a canone calmierato) - per i locatori che opteranno per il passaggio al regime della cedolare secca sugli affitti dall’1 gennaio 2011.
Per rendere con immediatezza l’idea degli effetti della misura sui contribuenti che opteranno per il regime della cedolare secca, si è ipotizzato un canone di locazione pari a 100.
La base imponibile è costituita:
- nell’attuale regime fiscale, dal canone di locazione al netto della deduzione del 15% e - per i contratti agevolati - dell’ulteriore deduzione del 30%;
- nel regime fiscale della cedolare secca, dall’intero canone di locazione.
Da rilevarsi che nella cedolare secca sono - secondo il testo in entrata in Consiglio dei ministri - incorporate le addizionali Irpef, l’imposta di registro e l’imposta di bollo (non considerate nella tabella quanto al regime attuale).
LA TABELLA È REDATTA SOLO...
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