COMUNICATO - Rimodulazione dell''addizionale regionale all''Irpef per il periodo d''imposta 2013. (12A12981)
(Omissis).
LA GIUNTA REGIONALE
(Omissis).
Delibera:
1) (Omissis).
2) A decorrere dal 1° gennaio 2013, l'addizionale regionale all'imposta sul reddito delle persone fisiche (IRPEF) 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:
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per i redditi sino a euro 15 mila: 0,1 per cento;
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per i redditi oltre euro 15 mila e sino a euro 28 mila: 0,2 per cento;
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per i redditi oltre euro 28 mila e sino a euro 55 mila: 0,5 per cento;
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per i redditi oltre euro 55 mila e sino a euro 75 mila: 0,5 per cento;
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per i redditi oltre euro 75 mila: 0,5 per cento.
3) In caso di modifica degli scaglioni di reddito previsti dall'art. 11 (Determinazione dell'imposta) del Testo unico delle imposte sui redditi, emanato con decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, la maggiorazione dell'aliquota di base dell'addizionale pari a 0,1 per cento permarra' sul primo scaglione di reddito, la maggiorazione dell'aliquota di base dell'addizionale pari a 0,2 per cento permarra' sul secondo...
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