COMUNICATO - Variazione dell'aliquota dell'addizionale regionale IRPEF (14A10126)
(Omissis). Art. 1. Variazioni dell'aliquota dell'addizionale regionale IRPEF 1. Ai fini del raggiungimento degli obiettivi di equilibrio di bilancio, nonche' per la copertura degli oneri finanziari derivanti dalle anticipazioni di liquidita' previste dagli articoli 2 e 3 del decreto-legge 8 aprile 2013, n. 35 (Disposizioni urgenti per il pagamento dei debiti scaduti della pubblica amministrazione, per il riequilibrio finanziario degli enti territoriali, nonche' in materia di versamento di tributi degli enti locali), convertito con modificazioni dalla legge 6 giugno 2013, n. 64, a decorrere dal 1° gennaio 2015 l'addizionale regionale all'imposta sul reddito delle persone fisiche (IRPEF), di cui all' articolo 6 del decreto legislativo 6 maggio 2011, n. 68 (Disposizioni in materia di autonomia di entrata delle regioni a statuto ordinario e delle province, nonche' di determinazione dei costi e dei fabbisogni standard nel settore sanitario), e' determinata per scaglioni di reddito applicando, al netto degli oneri deducibili, le seguenti maggiorazioni all'aliquota dell'addizionale regionale all'IRPEF di base: a) per i redditi sino a 15.000,00 euro: 0,39 per cento;
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per i redditi oltre 15.000,00 euro e sino a 28.000,00 euro: 0,90 per cento;
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per i redditi oltre 28.000,00 euro e sino a 55.000,00 euro: 1,52 per cento;
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per i redditi oltre 55.000,00 euro e sino a 75.000,00 euro: 2,09 per cento;
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per i redditi oltre 75.000,00 euro: 2,10 per cento. 2. Le aliquote dell'addizionale regionale all'IRPEF sono differenziate in relazione agli scaglioni di reddito corrispondenti a quelli stabiliti a livello nazionale;
in caso di modifica di quest'ultimi le maggiorazioni previste dal comma 1 sono applicate sui nuovi scaglioni. Art. 2. Detrazioni all'addizionale regionale all'IRPEF per carichi di famiglia 1. A decorrere dal 1° gennaio 2015, le detrazioni previste dall'articolo 12, comma 1, lettera c) del decreto del Presidente della Repubblica 22 dicembre 1986, n. 917 (Approvazione del Testo Unico delle imposte sui redditi) sono maggiorate, nell'ambito dell'addizionale regionale all'IRPEF e secondo...
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