IRAP deduction for the cost of the permanent employee

The “decreto semplificazioni” modifies the method of calculating the IRAP deduction to make easier the calculation of the IRAP deduction for the cost of the permanent employee.

The new legislation provides for the full deductibility of the total cost for permanent employees.

For the IRAP 2022 tax form, taxpayers can use the new simplified calculation method or use the old method without considering the changes introduced.