Module 221 min2259 wordsFree — no account
The reduced IRES rate, and the other tax on the SRL: IRAP
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Ires: che cos'è, notice on the reduced rate of Law 207/2024 — verified on September 24, 2026
- Ministero dell'Economia e delle Finanze — IRAP, disciplina del tributo — verified on September 24, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Share of 2024 profits to set aside in a dedicated reserve, at least — 80 %
agenziaentrate.gov.it · 2026 rules - Share of the reserved profits to invest in new 4.0 or 5.0 capital goods, at least — 30 %
agenziaentrate.gov.it · 2026 rules - Floor of the investment as a share of 2023 profits — 24 %
agenziaentrate.gov.it · 2026 rules - Absolute floor of the investment — 20,000 €
agenziaentrate.gov.it · 2026 rules - Minimum increase in permanent employment against the period in progress on 31 December 2024 — 1 %
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
This module links to no other content.
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.