Module 121 min2319 wordsFree — no account
From the SRL's accounts to the IRES it owes
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Imposta sui redditi delle società (Ires): che cos'è, rate and taxpayers — verified on September 24, 2026
- Agenzia delle Entrate — Ires: come calcolare la base imponibile — verified on September 24, 2026
- Agenzia delle Entrate — Quando presentare la dichiarazione Ires — verified on September 24, 2026
- Agenzia delle Entrate — Costituzione e registrazione di una società — 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.
- Ordinary IRES rate — 24 %
agenziaentrate.gov.it · 2026 rules - Reduced rate for the tax period following 2024, under conditions — 20 %
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.