Module 220 min2019 wordsFree — no account
Losses, IRAP and compliance: the Redditi SP return and the partners' calendar
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 322 words · 4 min
Worked example
The loss of Marco and Anna's SAS
Loss €30,000, share capital €10,000. First part, up to capital: €10,000 split 70 to 30, so €7,000 to Marco and €3,000 to Anna. Excess: 30,000 − 10,000 = €20,000, all to Marco as the only general partner. In total, Marco €27,000 and Anna €3,000, rather than the €21,000 and €9,000 a straight proportional split would give.
Practical case
An SAS loss with two general partners
An SAS has two general partners, Bruno and Carla, each with 40 per cent of profits, and one limited partner, Dario, with 20 per cent. Share capital is €15,000. The tax period closes with a loss of €40,000. How is the loss split among the three partners under article 8?
Hint: Split the loss up to capital among everyone first, then the excess among the general partners alone, by their shares.
Show the solution
Up to capital: €15,000 split 40, 40 and 20, so €6,000 to Bruno, €6,000 to Carla and €3,000 to Dario. Excess: 40,000 − 15,000 = €25,000, shared only by Bruno and Carla, who have equal shares: €12,500 each. Totals: Bruno €18,500, Carla €18,500, Dario €3,000.
Answer: Bruno €18,500, Carla €18,500, Dario €3,000
Practical case
An SNC partner's payments on account
In his 2026 Redditi PF return, Luca, a partner in an SNC outside the ISA system, declares net IRPEF of €12,000 for 2025, after credits and withholdings. He made no payments on account in 2025. How much must he pay by 30 June 2026, and how much by 30 November 2026?
Hint: June brings the balance for the year declared plus the first instalment for the current year.
Show the solution
2025 balance: €12,000 minus zero advances = €12,000. 2026 advance: €12,000 exceeds €51.65, so it is due at 100 per cent, €12,000; it exceeds €257.52, so it splits into two instalments. First at 40%: €4,800; second at 60%: €7,200. By 30 June: 12,000 + 4,800 = €16,800; by 30 November: €7,200.
Answer: €16,800 in June and €7,200 in November
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.