LEGGE REGIONALE 29 dicembre 2011, n. 26 - Disposizioni in materia di addizionale regionale all'IRPEF.
(Pubblicata nel Supplemento del 30 dicembre 2011 al Bollettino Ufficiale della Regione Piemonte n. 52 del 29 dicembre 2011) IL CONSIGLIO REGIONALE Ha approvato IL PRESIDENTE DELLA GIUNTA REGIONALE Promulga
la seguente legge:
Art. 1
Conferma delle aliquote dell'addizionale regionale all'IRPEF per l'anno d'imposta 2012
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In attuazione di quanto previsto dall'art. 6, comma 2 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 determinazioni dei costi e dei fabbisogni standard nel settore sanitario), come modificato dall'art. 1, comma 10, lettera c) del decreto-legge 13 agosto 2011, n. 138 (Ulteriori misure urgenti per la stabilizzazione finanziaria e per lo sviluppo) convertito dalla legge 14 settembre 2011, n. 148, per l'anno d'imposta 2012 sono confermate le aliquote dell'addizionale regionale all'IRPEF di base come desumibili dalla legge regionale 30 dicembre 2008, n. 35 (Legge finanziaria per l'anno 2009) e piu' precisamente:
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aliquota dell'addizionale regionale pari a zero sui redditi sino ad euro 15.000,00;
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aliquota dell'addizionale regionale dello 0,3 per cento sui redditi superiori ad euro 15.000,00 e sino a quelli non superiori ad euro 22.000,00;
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aliquota dell'addizionale regionale dello 0,5 per cento sui redditi superiori ad euro 22.000,00.
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Le aliquote di cui al comma 1 sono applicate sul reddito complessivo determinato ai...
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