Module 218 min2192 wordsFree — no account
Comparing the two routes with figures and choosing the right mix
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Presidential Decree 600/1973, Art. 27, paragraph 1, final 26 percent withholding on dividends, consolidated text version 24 — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986), Art. 95, paragraph 5, cash-basis deduction of directors' fees, consolidated text version 8 — verified on September 25, 2026
- Agenzia delle Entrate — IRPEF: rates and calculation, with the second rate cut to 33 % from 2026 — verified on September 25, 2026
- Agenzia delle Entrate — IRES: what it is, 24 % rate (updated 13 July 2026) — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Corporate tax on the company's income — 24 %
agenziaentrate.gov.it · 2026 rules - Withholding on the dividend paid to an individual partner — 26 %
gazzettaufficiale.it · 2026 rules
Contents linked from this module
- IRES calculator
Computes the SRL's corporate tax on taxable income, the first levy every distributed profit meets.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.