Module 121 min2294 wordsFree — no account
From the income statement to the Redditi SC return: adjustments, alignment with GAAP, error fixes and carried-forward losses
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Redditi Società di capitali 2026: what it is and who must file — verified on September 25, 2026
- Agenzia delle Entrate — Redditi SC 2026, frequently asked questions (FAQs of 25 and 30 June 2026) — verified on September 25, 2026
- Agenzia delle Entrate — IRES: how to calculate the tax base — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR, art. 83 (determination of total income), wording in force before repeal from 2027 — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR, art. 84 (carry-forward of losses), wording in force before repeal from 2027 — verified on September 25, 2026
Contents linked from this module
- Corporate tax for an Italian SRL: IRES and IRAP
Ordinary rate, reduced rate and IRAP: the calculation that starts from the income built in this module.
- IRES calculator
Applies the IRES rate to the taxable income you derived from section RF and line RN4.
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.