{"id":4044,"date":"2021-09-03T00:00:00","date_gmt":"2021-09-02T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/finance-bill-2021-personal-tax-and-capital-gain-tax\/"},"modified":"2023-09-25T18:56:45","modified_gmt":"2023-09-25T17:56:45","slug":"legge-finanziaria-2021-imposta-sulle-persone-fisiche-e-imposta-sul-capital-gain","status":"publish","type":"post","link":"https:\/\/well-tax.com\/it\/finance-bill-2021-personal-tax-and-capital-gain-tax\/","title":{"rendered":"Legge finanziaria 2021: Imposta sulle persone fisiche e imposta sulle plusvalenze"},"content":{"rendered":"<p>Dopo l'annuncio dell'approvazione del Finance Bill 2021 da parte del Parlamento britannico, \u00e8 opportuno illustrare tutti i cambiamenti che avranno luogo a partire dal 6 aprile 2021 e che avranno un impatto sui regimi fiscali dei cittadini nel Regno Unito:<\/p>\n<p>Imposte Personali<\/p>\n<ul>\n<li>La soglia di esenzione fiscale sul reddito personale non subir\u00e0 modifiche nell'anno fiscale 2021\/22, ma aumenter\u00e0, insieme alla soglia di reddito di base, a partire dall'anno fiscale 2022-23. Inoltre, la Personal Allowance aumenter\u00e0 a 12.570 sterline, mentre la soglia di reddito di base sar\u00e0 tassata 20% sui profitti fino a 37.700 sterline. Inoltre, la Personal Allowance aumenter\u00e0 a 12.570 sterline, mentre la soglia di reddito di base sar\u00e0 tassata 20% sui profitti fino a 37.700 sterline. Di conseguenza, la fascia d'imposta pi\u00f9 alta partir\u00e0 da 50.270,01 sterline;<\/li>\n<li>Qualsiasi sostegno finanziario devoluto alle potenziali vittime della schiavit\u00f9 moderna e del traffico di esseri umani sar\u00e0 esente dall'imposta sul reddito;<\/li>\n<li>I pagamenti ricevuti dalle misure di sostegno finanziario Covid-19 da parte di famiglie che lavorano e che ricevono anche crediti d'imposta saranno esentati dall'imposta sul reddito nell'anno 2021-22. Vale la pena di specificare che i nuclei familiari che lavorano sono quelli che hanno non meno di 16 anni e sono in piena occupazione.<\/li>\n<li>Ci saranno aggiustamenti fiscali per quelle persone che hanno ricevuto pi\u00f9 sussidi di sostegno al reddito da lavoro autonomo di quanto avrebbero dovuto o che hanno continuato a riceverli indipendentemente dalla loro ineleggibilit\u00e0. A tal fine, l'HMRC sar\u00e0 autorizzato a recuperare tali fondi aumentando le imposte su tali individui o richiedendo la restituzione del denaro. Inoltre, saranno conferiti maggiori poteri al Tesoro per approvare leggi che sanzionino e condannino gli individui che hanno abusato del sostegno al reddito da lavoro autonomo.<\/li>\n<li>Non sono state annunciate modifiche all'imposta di successione, pertanto la nil-rate band e la residence nil-rate band rimarranno rispettivamente a 325.000 e 175.000 sterline. Il taper della banda zero per la residenza rimarr\u00e0 invariato, a partire da 2 milioni di sterline. In altre parole, le propriet\u00e0 ammissibili continueranno ad avere una soglia di 500.000 sterline e quelle di un coniuge o partner civile superstite saranno esentate dal pagamento dell'imposta di successione fino a 1 milione di sterline.<\/li>\n<li>Le fluttuazioni dell'indice dei prezzi al consumo non saranno pi\u00f9 collegate a un aumento dell'assegno vitalizio. Pertanto, l'importo massimo dei risparmi pensionistici esentasse che un individuo pu\u00f2 accumulare nel corso della sua vita =sar\u00e0 mantenuto a \u00a31.073.100 fino all'anno fiscale 2025-26.<\/li>\n<li>Il regime di sgravio fiscale per gli investimenti sociali sar\u00e0 esteso dall'aprile 2021 all'aprile 2023. Ci\u00f2 consentir\u00e0 alle persone fisiche che hanno investito in attivit\u00e0 commerciali riconosciute come sociali di continuare a ricevere sgravi fiscali sul reddito personale e sulle plusvalenze.<\/li>\n<\/ul>\n<p>Imposta sulle plusvalenze<\/p>\n<ul>\n<li>La legge finanziaria che sar\u00e0 introdotta nell'aprile 2021 abolir\u00e0 il legame tra gli aumenti dell'indice dei prezzi al consumo e l'aumento automatico della soglia annuale al di sotto della quale le plusvalenze sono esenti da imposte. Pertanto, la soglia che sar\u00e0 considerata esente per le persone fisiche, gli amministratori e i trust di persone disabili sar\u00e0 mantenuta a 12.300 sterline fino all'anno fiscale 2025-26, mentre la soglia per la maggior parte degli altri trust sar\u00e0 mantenuta a 6.150 sterline.<\/li>\n<li>La legge anti-elusione fiscale Taxation of Chargeable Gains Act (TCGA) 1992, s. 166, che impedisce l'esenzione fiscale dei beni aziendali donati a non residenti nel Regno Unito, sar\u00e0 estesa con l'articolo s. 167 a tutti quei beni aziendali donati a societ\u00e0 controllate da non residenti nel Regno Unito e direttamente collegate a tali societ\u00e0 che trasferiscono il bene aziendale e viceversa.<\/li>\n<\/ul>\n<p>Per ulteriori informazioni sul budget finanziario 2021, contattaci all'indirizzo <a href=\"file:\/\/\/C:\/Users\/wellt\/AppData\/Local\/Microsoft\/Windows\/INetCache\/Content.Outlook\/AXPUY0QT\/info@well-tax.com%20\">info@well-tax.com<\/a> o seguici sul nostro sito web <a href=\"file:\/\/\/C:\/Users\/wellt\/AppData\/Local\/Microsoft\/Windows\/INetCache\/Content.Outlook\/AXPUY0QT\/www.well-tax.com.\">www.well-tax.com.<\/a><\/p>\n<p>\u00a0<\/p>\n<p>Autore\u00a0<\/p>\n<p>Marco Mittica<\/p>","protected":false},"excerpt":{"rendered":"<p>Following the announcement of the approval of the Finance Bill 2021 by the UK Parliament it is now worth explaining all the changes that will take place from 6th April 2021 and that will have an impact on people\u2019s fiscal regimes in the UK: Personal Tax There will not be any changes in the tax-free [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-4044","post","type-post","status-publish","format-standard","hentry","category-covid-19-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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