From the SRL's accounts to the IRES it owes — Corporate tax for an Italian SRL: IRES and IRAP

Test yourself

Question 1 of 6

Who is the IRES taxpayer when an activity is run through an SRL?

The majority member, on his share of the profitThe company itselfThe director who signs the accountsEach member, in proportion to the capital held

Question 2 of 6

What is the ordinary IRES rate applied to?

The profit shown in the approved accountsThe turnover of the yearThe business income, after the tax adjustments to the profitThe profit distributed to the members

Question 3 of 6

How does the IRES rate behave as the taxable income grows?

It rises by brackets, as for IRPEFIt stays the same: a single proportional rateIt falls above a thresholdIt depends on the number of employees

Question 4 of 6

A calendar-year SRL must send its Redditi SC return by which date?

30 June of the following year31 October of the following year31 December of the following yearWithin 30 days of approving the accounts

Question 5 of 6

Which document proves that the Redditi SC return was actually filed?

The first acknowledgement that the file was receivedThe F24 payment receiptThe later confirmation sent once the data were processed without errorsThe minutes approving the accounts

Question 6 of 6

Why does this course present its rules as the 2026 rules?

Because IRES is abolished in 2027Because the TUIR is repealed from 1 January 2027 and the new text has not been read hereBecause the rate changes every monthBecause SRLs change regime after three years