Fonti normative
Circolare AdE n.2 del 6/2/2024
In sintesi
Il lavoratore può fornire al sostituto l’ammontare annuo presunto di redditi diversi da quelli corrisposti dall’Università della Tuscia ai fini del calcolo delle detrazioni d’imposta, escluso il reddito dell’immobile adibito ad abitazione principale e delle relative pertinenze.
Questo permette di adeguare le detrazioni già in corso d’anno al reddito reale del lavoratore.
Il calcolo delle detrazioni aggiornate si applica dal mese di inserimento della domanda, l’eventuale conguaglio delle detrazioni per somme già corrisposte viene conguagliato nel mese di febbraio dell’anno successivo a quello di riferimento o alla cessazione del rapporto.
L’indicazione dell’aliquota ha durata per il solo periodo di imposta cui si riferisce.
Come fare per
Per comunicare il reddito aggiuntivo o successive variazioni https://moodle.unitus.it/moduli_personale/redditi_aggiuntivi/
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