Ayuda a las empresas, archivo

Para preparar la gestión fiscal de tu empresa, te ayudaremos a comprender cómo se articula el sistema de impuestos en Italia.

Los impuestos pueden dividirse en directos e indirectos.

Pertenecen a la categoría de los impuestos directos:

• IRPEF;
• IRES;
• IRAP.

Entre los más importantes impuestos indirectos, podemos considerar:

• IVA;
• Impuestos de Registro, Hipotecario y Catastral;
• Impuesto de Timbre.

Encuentras más información en las secciones impuestos directos e impuestos indirectos. 

The value added tax (IVA) is a tax on consumption of goods and services.

Its tax base is the price of the goods or services. The price is multiplied by the taxrate in force to obtain the amount of VAT.

Currently, there are four taxation rates:

• 4%    (minimum rate);
• 5%    (reduced rate);
• 10%  (reduced rate);
• 22%  (ordinary rate).

E.g.: The price of a desk is 100 euros: VAT is calculated by multiplying the price by the rate (in this case 22%). In the example, the tax amounts to 22 euros.

Except for a few cases of exemption or exclusions, all VAT-registered companies are required to apply the Value Added Tax to their goods and services.

For further information on this topic, please refer to the In-depth guide to VAT. 

L’Imposta sul ValoreAggiunto (meglio nota come Iva) è un’imposta sul consumo di beni e servizi.

La sua base imponibile è rappresentata dal prezzo del bene o del servizio. L’importo del prezzo si moltiplica per la percentuale prevista, ottenendo così il valore dell’Iva.

Attualmente, le percentuali (o aliquote) di tassazione sono quattro:

• 4%   (aliquota minima);
• 5%   (aliquota ridotta);
• 10% (aliquota ridotta);
• 22% (aliquota ordinaria).

Esempio: il prezzo di una scrivania è di 100 euro: l’Iva si ottiene moltiplicando il prezzo per l’aliquota (in questo caso il 22%). Nell’esempio, l’imposta sarà pari a 22 euro.

Eccetto alcuni casi di esclusione ed esenzione, tutte le imprese munite di partita Iva devono applicare l’Imposta sul Valore Aggiunto nei loro scambi commerciali.

Puoi approfondire questo argomento consultando la Guida all’Iva. 

El Impuesto sobre el Valor Añadido (más conocido como IVA ) es un impuesto sobre el consumo de bienes y servicios.

Su base imponible está representada por el precio del bien o del servicio. El importe del precio se multiplica por el porcentaje previsto, obteniendo así el valor del IVA.

Actualmente, los porcentajes (o tipos) de imposición son cuatro:

• 4%    (tipo mínimo);
• 5%    (tipo reducido);
• 10%  (tipo reducido);
• 22%  (tipo ordinario).

Ejemplo: el precio de una mesa es de 100 euros: el IVA se obtiene multiplicando el precio por el tipo (en este caso el 22%). En el ejemplo, el impuesto será de 22 euros.

Excepto algunos casos de exclusión y exención, todas las empresas provistas de registro IVA deben aplicar el Impuesto sobre el Valor Añadido en sus intercambios comerciales.

"Internationalization" is a concept that encapsulates many meanings and many can be the ways for a company to embark on its path. It represents a way to grow your business by turning to foreign markets, with new customers and competitors, working in a context that can be very different from the one you are operating in today.

1. Il percorso di internazionalizzazione 
2. Scegliere il mercato estero 
3. Esportare in modo sicuro sui mercati esteri
4. Opportunità e incentivi all’internazionalizzazione 

“Internazionalizzazione” è un concetto che racchiude molti significati e molti possono essere i modi per un'impresa di intraprenderne il percorso. 

Rappresenta una modalità per far crescere la tua impresa rivolgendoti a mercati esteri, con nuovi clienti e concorrenti, operando in un contesto che può essere molto differente da quello in cui operi attualmente.

1. Il significato di internazionalizzarsi
2. Il percorso di internazionalizzazione 
3. Scegliere il mercato estero di destinazione
4. Esportare in modo sicuro sui mercati esteri
5. Opportunità e incentivi all’internazionalizzazione 
6. I Paesi target per la Sardegna

"Internacionalización" es un concepto que encierra muchos significados y muchas pueden ser las formas para que una empresa emprenda su camino.

Representa una forma de hacer crecer su negocio recurriendo a mercados extranjeros, con nuevos clientes y competidores, trabajando en un contexto que puede ser muy diferente del que se encuentra operando actualmente.

1. Il significato di internazionalizzarsi
2. Il percorso di internazionalizzazione 
3. Scegliere il mercato estero di destinazione
4. Esportare in modo sicuro sui mercati esteri
5. Opportunità e incentivi all’internazionalizzazione 
6. I Paesi target per la Sardegna

All companies must comply with a set of mandatory environmental protection requirements. For more complex projects (e.g. the construction of infrastructure or large industrial plants) complex environmental assessments are envisaged, while small and medium-sized enterprises are generally subject to simple authorisations.

Environmental assessments give wide discretion to the competent authorities: the granting of the authorisation of a work is not linked to mere compliance with all environmental standards, but it also provides for the evaluation of costs and benefits not only from an economic point of view, but also from an environmental, social and cultural point of view.

To learn more, visit the page dedicated to environmental assessments

On the other hand, environmental requirements for SMEs concern a wider audience: production and transport of waste, waste discharge permits, emissions into the atmosphere and noise impact. These requirements, unlike environmental assessments, are not discretionary: it is sufficient to ensure compliance with the legal parameters for obtaining permits. These obligations are largely unified in the Single Environmental Authorization (A.U.A.), which is valid for 15 years. Among the main authorizations in A.U.A. we find:

• water discharge authorization;

• air emissions permit;

• acoustic impact;

• permit for waste treatment with simplified procedures;

• agronomic utilization of livestock waste and vegetable water from oil mills;

• use of sludge in agriculture.

In addition, there will be further steps to clean up contaminated sites and produce waste.

Soil protection and remediation of contaminated sites

The release of pollutants can contaminate soil, subsoil and surface and groundwater. Pollution may be due to a single event, such as an accident with release of hazardous substances, or continuous over time due to the concentration in the same area of activities which are particularly polluting or which adopt practices that are insufficient to protect the environment. When soil or subsoil (and associated water) pollution occurs, it is called contamination. When in the site occurs a potentially polluting event, the polluter puts in place within 24 hours, at his own expense, the necessary prevention measures and communicates the fact to the Municipality, the Province, the Region and the Prefect. The timing of prevention and communication to the competent authorities is of paramount importance.

The production of waste

Regarding waste, the legislation defines as waste any object or substance that the holder discards, because he has decided to discard or is obliged to. Some companies have the obligation of the so-called "environmental accounting", composed of:

• keeping of the waste loading and unloading register (which must be endorsed by the competent CCIAA prior to use);

• maintenance of waste identification forms (waste transport document, also endorsed by the CCIAA or the Revenue Agency);

• annual MUD declaration expiring on 30 April, which summarises the handling of waste carried out in the previous year.

The transport of waste by companies is subject to the obligation to register with the National Register of Environmental Managers.

To learn more, consult: environmental compliance, the case of an SME.