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</o:shapelayout></xml><![endif]--></head><body lang=IT link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:14.0pt'>Buongiorno a tutti<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>Come molti di voi giā sapranno il comma 367 della legge di bilancio 2018 ha modificato come segue l’art 69 del T.U delle imposte dirette.<o:p></o:p></span></p><p class=MsoNormal><i><span style='font-size:14.0pt'><o:p> </o:p></span></i></p><p class=MsoNormal><i><span style='font-size:14.0pt'>Le indennitā , i rimborsi forfettari , i premi e i compensi di cui alla lettera m del comma 1 dell’art 81 , non concorrono a formare il reddito per un importo non superiore complessivamente nel periodo d’imposta a<b> 10.000 euro.<o:p></o:p></b></span></i></p><p class=MsoListParagraph><i><span style='font-size:14.0pt'><o:p> </o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-size:14.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:14.0pt'>Fino a 10.000 euro nessuna imposta,<o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-size:14.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:14.0pt'>Da 10.000 euro fino a 30.658,28 si applica la ritenuta a titolo d’imposta nella misura fissata per il primo scaglione di reddito dell’art 11 del Tuir oltre le addizionali comunali e regionali,<o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-size:14.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:14.0pt'>Oltre euro 30.658,28 si applica la ritenuta di cui sopra a titolo di acconto,<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:14.0pt'><o:p> </o:p></span></i></p><p class=MsoNormal><b><i><span style='font-size:14.0pt'>Si ricorda che non concorrono a formare il reddito i rimborsi e le spese documentate relative al vitto all’alloggio al viaggio al trasporto sostenute in occasione di prestazioni effettuate al di fuori del territorio comunale<o:p></o:p></span></i></b></p><p class=MsoNormal><i><span style='font-size:14.0pt'>Pertanto a partire dall’anno di imposta 2018 il limite di 7500 viene elevato a 10.000 euro .<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:14.0pt'>Infine si ricorda che il criterio della competenza dei compensi č quello di cassa pertanto detto limite si applica ai compensi erogati dal 01/01/2018 anche se i compensi/premi/ indennitā si riferiscono ad anni precedenti <o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:14.0pt'>Per qualsiasi ulteriore informazione l’ufficio territorio č a vostra disposizione <o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:14.0pt'>Saluti.<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:12.0pt'><o:p> </o:p></span></i></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='margin-left:-1.2pt;border-collapse:collapse'><tr><td width=95 valign=top style='width:71.5pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='color:#1F497D;mso-fareast-language:IT'><img width=106 height=58 id="Immagine_x0020_1" src="cid:image001.png@01D38863.65A77710" alt="Descrizione: cid:image005.png@01CCE7DB.74E9DF80"></span><span style='font-size:12.0pt;line-height:115%;color:#1F497D;mso-fareast-language:IT'><o:p></o:p></span></p></td><td width=290 valign=top style='width:217.3pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><b><span style='font-size:8.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:red;mso-fareast-language:IT'><br><br></span></b><b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:red;mso-fareast-language:IT'>MARCO PIETROGIACOMI</span></b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'><br><b>Responsabile Area<br>Amministrativa e Territorio</b><br></span><a href="mailto:marco.pietrogiacomi@fidal.it"><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";mso-fareast-language:IT'>marco.pietrogiacomi@fidal.it</span></a><b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'><o:p></o:p></span></b></p></td></tr></table><p class=MsoNormal><span style='color:#1F497D;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D;mso-fareast-language:IT'><o:p> </o:p></span></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='margin-left:-1.2pt;border-collapse:collapse'><tr><td width=95 valign=top style='width:71.5pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='color:#1F497D;mso-fareast-language:IT'><img border=0 width=114 height=49 id="Immagine_x0020_2" src="cid:image002.png@01D38863.65A77710" alt="Descrizione: cid:image006.png@01CCE7DB.74E9DF80"></span><span style='font-size:12.0pt;line-height:115%;color:#1F497D;mso-fareast-language:IT'><o:p></o:p></span></p></td><td width=290 valign=top style='width:217.3pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='font-size:5.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'><br></span><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'>Tel. +39 06 33484767<br>Mob. +39.3271628562<br>Via Flaminia Nuova, 830 – 00191 Roma, Italy<o:p></o:p></span></p></td></tr></table><p class=MsoNormal><span style='mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>