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Salary plus an ordinary VAT-registered activity: how they add up for IRPEF
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 314 words · 4 min
Worked example
The same fee on two salaries
A consultancy producing 5,000 euros of income adds 1,150 euros of gross tax for someone earning a 15,000-euro salary, all at 23 %. For someone earning 55,000 it adds 2,150 euros, all at 43 %. The work is identical; what changes is where on the scale it arrives.
Worked example
Davide's first June
Davide ends 2026 with 2,628.10 euros to pay. The tax declared after credits and withholding exceeds 257.52 euros, so he also owes a 100 % advance for 2027. If he is not subject to the reliability indices, in June he pays the balance and a 40 % first instalment: 2,628.10 + 1,051.24 = 3,679.34 euros. In November 1,576.86 euros remain.
Practical case
Davide, employee and consultant outside the flat-rate scheme
Davide, barred from the flat-rate scheme by the level of his salary, has 40,000 euros of employment income for the whole of 2026 and 12,000 euros of consultancy fees, with no costs, all paid by clients acting as withholding agents. His employer withheld IRPEF applying the credit computed on the salary alone. Ignoring surcharges and deductible charges, what balance does he owe for 2026?
Hint: Work out the net tax withheld by the employer on 40,000 euros, then the net tax on total income; subtract both the employer's and the clients' withholding.
Show the solution
Employer, on 40,000 euros: gross tax 28,000 × 23 % + 12,000 × 33 % = 6,440 + 3,960 = 10,400 euros; credit 1,910 × (10,000 / 22,000 = 0.4545) = 868.10 euros; withheld 9,531.90 euros. Total income 52,000 euros: gross tax 6,440 + 22,000 × 33 % + 2,000 × 43 % = 6,440 + 7,260 + 860 = 14,560 euros; above 50,000 euros no credit is due. Clients' withholding: 12,000 × 20 % = 2,400 euros. Balance: 14,560 − 9,531.90 − 2,400 = 2,628.10 euros, by F24 by 30 June 2027.
Answer: A balance of 2,628.10 euros
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