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Corporate tax for an Italian SRL: IRES and IRAP
The reduced IRES rate, and the other tax on the SRL: IRAP

Module 221 min2259 wordsFree — no account

The reduced IRES rate, and the other tax on the SRL: IRAP

The lesson36
Worked case3
Quiz1
Sources and links1

In this module

Module 2 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 332 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

For a calendar-year SRL, which tax period can benefit from the reduced IRES rate?

20242025 onlyEvery year from 20252026 and 2027

Question 2 of 6

Question 2 of 6

A company meets four of the five conditions. What rate applies?

The reduced rateA rate halfway between the twoThe ordinary rate on the whole taxable incomeThe reduced rate on four fifths of the income

Question 3 of 6

Question 3 of 6

How is the minimum investment for the reduced rate determined?

It is always 30 per cent of the 2024 profitsIt is the highest of three amounts, including a fixed floorIt is the lowest of three amountsIt is a fixed amount set by region

Question 4 of 6

Question 4 of 6

Is an SRL subject to IRAP?

No, IRAP was abolished for all businesses in 2022Only if it has employeesYes: the 2022 exclusion concerns individuals, not companiesOnly if it applies the forfettario regime

Question 5 of 6

Question 5 of 6

On what base is IRAP computed?

The IRES taxable incomeThe net value of productionThe turnoverThe payroll alone

Question 6 of 6

Question 6 of 6

Why does this course give no IRAP rate?

Because IRAP has no rateBecause two official sources read the same day disagree, and the rate varies by sector and regionBecause the rate is secretBecause IRAP is paid only by banks

Module 1 — previousFrom the SRL's accounts to the IRES it owes Finish and go back to the programme

Read in Italian

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.

Dated official sourcesevery rate cites its text and the date it was read

Complete result, freenever truncated, never blurred, no account

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