Test yourself Question 1 of 5 Question 1 of 5
Can an SRL use the flat-rate regime?
Yes, if takings stay below 85,000 € No, the regime is reserved for individuals Yes, for the first five years Only if it has no employees
Question 2 of 5 Question 2 of 5
What does the flat-rate 15 % tax replace?
VAT only IRPEF and the regional and municipal surcharges IRES INPS contributions
Question 3 of 5 Question 3 of 5
A flat-rate taxpayer takes in 92,000 € in the year. What happens?
They leave the regime at once and charge VAT from January They stay flat-rate for that year and leave from the following year Nothing, until they pass 100,000 € two years running They switch to the 5 % rate
Question 4 of 5 Question 4 of 5
What is 2026 gross IRPEF on income of 30,000 €?
6,900 € 7,100 € 7,140 € 9,900 €
Question 5 of 5 Question 5 of 5
Why should a comparison between 24 % IRES and IRPEF be read with care?
Because IRES is progressive Because IRES taxes the company, and the profit still has to reach the shareholder Because IRES only applies above 50,000 € Because IRES replaces IRAP
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