Addizionale Comunale all’Imposta Sul Reddito Delle Persone Fisiche (IRPEF)
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Servizio attivo
E’ un’imposta prevista dal D. Lgs. 360 del 28/09/1998. Ogni Comune può scegliere se applicarla o meno.
Paga l’addizionale IRPEF il contribuente che alla data del 1 gennaio ha il domicilio fiscale in un Comune che per quell’anno ha deliberato tale imposta, indipendentemente dal luogo in cui lavora.
Si calcola applicando una percentuale deliberata annualmente dal Consiglio Comunale, al reddito complessivo determinato ai fini IRPEF al netto dei relativi oneri deducibili.
L’importo viene trattenuto sul compenso dal sostituto d’imposta (es. datore di lavoro)
Pagamento del tributo
Avvenuto versamento dell'addizionale.
Entro i termini di legge
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