Imposta sul reddito delle persone fisiche

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Alessandra Amoroso
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Alessandra Amoroso

La scheda: Imposta sul reddito delle persone fisiche

L'imposta sul reddito delle persone fisiche, abbreviata con l'acronimo IRPEF, è un'imposta diretta, personale, progressiva e generale, in vigore nella Repubblica italiana.
Essa è oggi regolata dal testo unico delle imposte sui redditi, emanato con DPR 22 dicembre 1986 n. 917.



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