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LAVORATORI RIMPATRIATI, AGEVOLAZIONI RETROATTIVE AL 2019

Posted on 4 February, 2020 at 9:50

Agevolazioni extralarge per il lavoratori rimpatriati anche per chi è rientrato lo scorso anno. Grazie al decreto fiscale collegato alla Manovra, infatti, il nuovo sconto fiscale introdotto dal Decreto Crescita si applica a chi è rientrato in Italia a partire dal 30 aprile 2019. Chi rispetta i requisiti avrà diritto ad un sostanziosi rimborso Irpef nella prossima dichiarazione dei redditi. Per il 2020, invece, si può usufruire del taglio delle imposte dirittamente in busta paga, presentando la richiesta al proprio datore di lavoro.

Quanto vale lo sconto sulle tasse

Il Decreto Crescita ha introdotto uno sconto fiscale del 70% (contro il 50% delle norme precedenti) sul reddito da dichiarare, per un periodo di cinque anni. Lo sconto sale al 90% in caso di trasferimento di residenza in Abruzzo, Molise, Campania, Puglia, Basilicata, Calabria, Sardegna, Sicilia. L'agevolazione è prorogata per altri cinque anni, ma con il taglio al 50%, in caso di figli a carico o acquisto di una prima casa al rientro in Italia o nei 12 mesi precedenti. L'acquisto può essere anche dal coniuge, dal convivente o dai figli, anche in comproprietà. Per chi ha almeno tre figli,a prescindere dalla regione di residenza, lo sconto d'imposta per i successivi cinque anni è fissato al 90%.

Solo due anni di lavoro all'estero

Le agevolazioni spettano ai lavoratori non residenti nei due periodi d’imposta precedenti il trasferimento in Italia e che si impegnano a restare per almeno due anni come lavoratore, dipendente o autonomo, oppure per avviare un'impresa. Con le nuove norme non è più richiesta l'iscrizione all'Aire, ma occorre comunque aver avuto la residenza in uno Stato con il quale sono in vigore le convenzioni contro le doppie imposizioni. Quanto ai conteggi, in base a quanto prevede l'art. 2 del Tur, il Testo unico delle imposte sui redditi, si considerano residenti in Italia le persone fisiche che, per almeno 183 giorni (o 184 giorni in caso di anno bisestile) hanno in Italia il domicilio o la residenza. Quindi per chi rientra nel 2020 il requisito dei due anni di residenza all'estero è maturato a patto che abbia lasciato l'Italia entro il 30 giugno 2018.

Il rimborso 2019 in dichiarazione

Chi è rientrato a partire dal mese di maggio dello scorso anno e rispetta i requisiti previsti dalle norme ha dunque diritto ad avere le agevolazioni anche per il 2019. Per ottenerle i lavoratori dipendenti dovranno barrare l'apposta casella nel modello 730. Il Caf applicherà poi la riduzione al 30% del reddito da dichiarare e quindi si avrà diritto ad ottenere il rimborso delle tasse pagate sullo stipendio “pieno”. Professionisti e autonomi, invece, potranno dichiarare direttamente nel modello Redditi, i compensi ridotti del 70% o del 90% a seconda della residenza. Chi usufruisce del regime agevolato per il rientro in Italia dovrà comunque optare per il regime Iva ordinario e non potrà scegliere il forfettario. Si tratta, infatti, come chiarito dall'Agenzia delle entrate, di due regimi tra loro alternativi.

L'agevolazione 2020 in busta paga

Per il 2020, invece, occorre presentare una richiesta scritta al datore di lavoro, in carta semplice, con il codice fiscale, la data di rientro in Italia, la residenza, la dichiarazione di possedere i requisiti previsti e l’impegno a comunicare tempestivamente ogni variazione della residenza prima del periodo minimo previsto dalla norma. Il datore di lavoro applica il beneficio dal periodo di paga successivo alla richiesta.


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