{"id":3586,"date":"2017-03-31T09:18:33","date_gmt":"2017-03-31T07:18:33","guid":{"rendered":"http:\/\/www.acliservicesardegna.com\/?p=3586"},"modified":"2017-03-31T09:24:27","modified_gmt":"2017-03-31T07:24:27","slug":"provvigioni-venditori-domicilio","status":"publish","type":"post","link":"https:\/\/www.acliservicesardegna.com\/index.php\/2017\/03\/31\/provvigioni-venditori-domicilio\/","title":{"rendered":"Provvigioni venditori a domicilio"},"content":{"rendered":"<blockquote>\n<div class=\"view-data-field-testo-quesito-value\">La ritenuta da applicare sulle provvigioni dei venditori a domicilio \u00e8 a titolo d\u2019imposta o di acconto?<\/div>\n<div class=\"view-lettera-1-postafiscooggi\">\n<div class=\"view-data-field-firma-postafiscooggi-value\">Bruno Fai<\/div>\n<\/blockquote>\n<div class=\"view-data-field-risposta-quesito-value\">Per le prestazioni rese dagli incaricati alle vendite a domicilio (articolo 19, Dlgs 114\/1998), la ritenuta del 23% \u00e8 applicata a titolo d\u2019imposta ed \u00e8 commisurata all\u2019ammontare delle provvigioni percepite ridotto del 22% a titolo di deduzione forfetaria delle spese di produzione del reddito (articolo 25-<em>bis<\/em>, comma 6, Dpr 600\/1973 e circolare 15\/E del 5 marzo 2003, paragrafo 5). Pertanto, il venditore a domicilio percipiente non \u00e8 tenuto a indicare l\u2019importo delle provvigioni percepite nella propria dichiarazione dei redditi, essendo le stesse gi\u00e0 state tassate a titolo definitivo dal sostituto.<\/div>\n<div class=\"testoesteso_autore\">\n<p>risponde<\/p>\n<div id=\"node-54683\" class=\"node node-type-autore build-mode-full clearfix\">\n<div class=\"content\">\n<div class=\"field-field-nome-autore\">Gennaro Napolitano<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"testoesteso_datapubblicazione\">\u00a0pubblicato <span class=\"date-display-single\">Gioved\u00ec 30 Marzo 2017 su <a href=\"http:\/\/www.fiscooggi.it\/posta\/provvigioni-venditori-domicilio\">Fiscooggi.it<\/a><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La ritenuta da applicare sulle provvigioni dei venditori a domicilio \u00e8 a titolo d\u2019imposta o di acconto? Bruno Fai Per le prestazioni rese dagli incaricati alle vendite a domicilio (articolo 19, Dlgs 114\/1998), la ritenuta del 23% \u00e8 applicata a titolo d\u2019imposta ed \u00e8 commisurata all\u2019ammontare delle provvigioni percepite ridotto del 22% a titolo di<\/p>\n","protected":false},"author":1,"featured_media":3587,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[55,54,36],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.0.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Provvigioni venditori a domicilio - Acli Service Sardegna Caf Acli<\/title>\n<link rel=\"canonical\" href=\"https:\/\/www.acliservicesardegna.com\/index.php\/2017\/03\/31\/provvigioni-venditori-domicilio\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Provvigioni venditori a domicilio - Acli Service Sardegna Caf Acli\" \/>\n<meta property=\"og:description\" content=\"La ritenuta da applicare sulle provvigioni dei venditori a domicilio \u00e8 a titolo d\u2019imposta o di acconto? Bruno Fai Per le prestazioni rese dagli incaricati alle vendite a domicilio (articolo 19, Dlgs 114\/1998), la ritenuta del 23% \u00e8 applicata a titolo d\u2019imposta ed \u00e8 commisurata all\u2019ammontare delle provvigioni percepite ridotto del 22% a titolo di\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.acliservicesardegna.com\/index.php\/2017\/03\/31\/provvigioni-venditori-domicilio\/\" \/>\n<meta property=\"og:site_name\" content=\"Acli Service Sardegna Caf Acli\" \/>\n<meta property=\"article:published_time\" content=\"2017-03-31T07:18:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-03-31T07:24:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.acliservicesardegna.com\/wp-content\/uploads\/2017\/03\/venditori_a_domicilio_provvigione.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"250\" \/>\n\t<meta property=\"og:image:height\" content=\"214\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"Tempo di lettura stimato\">\n\t<meta name=\"twitter:data1\" content=\"1 minuto\">\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.acliservicesardegna.com\/#organization\",\"name\":\"Acli service sardegna srl\",\"url\":\"https:\/\/www.acliservicesardegna.com\/\",\"sameAs\":[],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.acliservicesardegna.com\/#logo\",\"inLanguage\":\"it-IT\",\"url\":\"https:\/\/www.acliservicesardegna.com\/wp-content\/uploads\/2013\/04\/caf-acliservicepng-e1454779505703.png\",\"width\":200,\"height\":200,\"caption\":\"Acli service sardegna srl\"},\"image\":{\"@id\":\"https:\/\/www.acliservicesardegna.com\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.acliservicesardegna.com\/#website\",\"url\":\"https:\/\/www.acliservicesardegna.com\/\",\"name\":\"Acli Service Sardegna Caf Acli\",\"description\":\"Il Caf Acli in Sardegna\",\"publisher\":{\"@id\":\"https:\/\/www.acliservicesardegna.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/www.acliservicesardegna.com\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"it-IT\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.acliservicesardegna.com\/index.php\/2017\/03\/31\/provvigioni-venditori-domicilio\/#primaryimage\",\"inLanguage\":\"it-IT\",\"url\":\"https:\/\/www.acliservicesardegna.com\/wp-content\/uploads\/2017\/03\/venditori_a_domicilio_provvigione.jpg\",\"width\":250,\"height\":214},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.acliservicesardegna.com\/index.php\/2017\/03\/31\/provvigioni-venditori-domicilio\/#webpage\",\"url\":\"https:\/\/www.acliservicesardegna.com\/index.php\/2017\/03\/31\/provvigioni-venditori-domicilio\/\",\"name\":\"Provvigioni venditori a domicilio - 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