Module 121 min2319 wordsFree — no account
From the SRL's accounts to the IRES it owes
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 382 words · 4 min
Worked example
Profit and taxable income side by side
An SRL closes the year with an accounting profit of 180,000 €. Preparing the return, the accountant adds back 14,000 € of costs that tax law does not allow in that year and removes 6,000 € of income that is excluded. The business income for IRES is therefore 180,000 + 14,000 − 6,000 = 188,000 €.
Practical case
Giulia's SRL and the draft accounts
Giulia's SRL closes its calendar-year accounts with a profit of 180,000 €. Her accountant tells her that the return will add back 14,000 € of costs not deductible that year and take out 6,000 € of excluded income. Giulia had set aside 43,200 € for company tax. The company does not qualify for any reduced rate. How much IRES does the SRL owe, and is the amount set aside enough?
Hint: Build the business income first, from the profit and the two adjustments, and only then apply the ordinary rate.
Show the solution
The business income starts from the accounting profit of 180,000 €. The increases add 14,000 € and the decreases remove 6,000 €, which gives 180,000 + 14,000 − 6,000 = 188,000 €. The ordinary IRES rate of 24 per cent applies to the whole of it: 188,000 × 24 % = 45,120 €. Giulia's reserve of 43,200 € was computed on the profit rather than on the business income. It falls short by 45,120 − 43,200 = 1,920 €.
Answer: IRES of 45,120 €, reserve short by 1,920 €
Practical case
When the return is due
An SRL keeps its accounts on the calendar year. For the 2025 tax period, its director plans to send the Redditi SC return in November 2026, after the summer closure of the accounting office. Is the plan compatible with the deadline described by the Agenzia delle Entrate?
Show the solution
The Agenzia sets the deadline at the last day of the tenth month following the end of the tax period. A tax period that ends on 31 December 2025 closes the count in December; the tenth month after it is October 2026, and its last day is 31 October 2026. A return sent in November 2026 would therefore be late. The director should schedule the filing, and the intermediary's work, before the end of October.
Answer: No: the return is due by 31 October 2026
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