COMUNICATO - Articolo 6, d.lgs. 6 maggio 2011, n. 68 e articolo 50 d.lgs. 15 dicembre 1997 n. 446; rideterminazione dell''aliquota dell''addizionale regionale all''IRPEF per l''anno 2012. (Estratto deliberazione della Giunta Regionale n. 2871 del 20 dicembre 2011). (11A16594)
(Omissis).
LA GIUNTA REGIONALE
(Omissis).
Delibera
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(Omissis).
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Di stabilire che, a decorrere dal 1° gennaio 2012, l'addizionale regionale all'imposta sul reddito delle persone fisiche di cui all'art. 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:
per i redditi sino a euro 15.000: 0,3 per cento;
per i redditi oltre euro 15.000 e sino ad euro 28.000: 0,3 per cento;
per i redditi oltre euro 28.000 e sino ad euro 55.000: 0,5 per cento;
per i redditi oltre euro 55.000 e sino ad euro 75.000: 0,5 per cento;
per i redditi oltre euro 75.000: 0,5 per cento.
In caso di modifica degli scaglioni di reddito previsti dall'art. 11 del Testo unico delle imposte sui redditi, di cui al decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, la maggiorazione dell'aliquota di base dell'addizionale pari a 0,3 per cento, permarra' sul primo scaglione di reddito, la maggiorazione dell'aliquota di base dell'addizionale pari a 0,3 per cento permarra' sul secondo scaglione di reddito, mentre la...
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