{"id":1657,"date":"2021-01-26T20:20:27","date_gmt":"2021-01-26T18:20:27","guid":{"rendered":"https:\/\/www.ragmauroschiavinato.eu\/?p=1657"},"modified":"2021-03-08T15:08:46","modified_gmt":"2021-03-08T13:08:46","slug":"ristorazione-contributo-a-fondo-perduto-3","status":"publish","type":"post","link":"https:\/\/www.ragmauroschiavinato.eu\/en\/ristorazione-contributo-a-fondo-perduto-3\/","title":{"rendered":"Esonero contributivo anno 2021 per lavoratori autonomi e professionisti"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-clearfix\" style=\"float:left;margin-top:0px;margin-bottom:30px;width:100%;max-width:70px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#213d65;border-color:#213d65;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-1\"><div class=\"o9v6fnle cxmmr5t8 oygrvhab hcukyx3x c1et5uql ii04i59q\">\n<div dir=\"auto\">\n<div class=\"o9v6fnle cxmmr5t8 oygrvhab hcukyx3x c1et5uql ii04i59q\">\n<div dir=\"auto\">\n<p>\u00c8 stata pubblicata sul Supplemento Ordinario n. 46\/L alla G.U. 30.12.2020, n. 322 la Legge n. 178\/2020, Finanziaria 2021, contenente una serie di interessanti novit\u00e0 di natura fiscale, in vigore dall\u20191.1.2021. Tra tutte le novit\u00e0 si segnalo la seguente disposizione:<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"100%\">\n<p style=\"text-align: center;\"><strong>ESONERO CONTRIBUTIVO PARZIALE AUTONOMI ANNO 2021<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong>Viene istituito il Fondo per l\u2019<strong>esonero parziale<\/strong> dai contributi previdenziali (ad esclusione dei premi dovuti all\u2019INAIL) dovuti:<\/p>\n<ul>\n<li>dai\u00a0lavoratori autonomi\u00a0e dai\u00a0professionisti\u00a0iscritti alle\u00a0gestioni previdenziali dell\u2019INPS\u00a0e dai professionisti iscritti agli enti gestori di forme obbligatorie di previdenza e assistenza iscritti agli enti gestori di forme obbligatorie di previdenza e assistenza di cui al <a href=\"https:\/\/www.gazzettaufficiale.it\/atto\/serie_generale\/caricaDettaglioAtto\/originario?atto.dataPubblicazioneGazzetta=1994-08-23&amp;atto.codiceRedazionale=094G0550\"><strong>decreto legislativo 30 giugno 1994, n. 509<\/strong><\/a>, e al <a href=\"https:\/\/www.gazzettaufficiale.it\/eli\/id\/1996\/03\/02\/096G0083\/sg\"><strong>decreto legislativo 10 febbraio 1996, n. 103<\/strong><\/a>, che abbiano percepito nell\u2019anno d\u2019imposta 2019 un <strong>reddito complessivo non superiore a 50.000 euro<\/strong> e abbiano subito un <strong>calo di fatturato o dei corrispettivi nell\u2019anno 2020 rispetto all\u2019anno 2019 non inferiore al 33%<\/strong>;<\/li>\n<li>dai\u00a0medici, dagli\u00a0infermieri\u00a0e dagli altri professionisti ed operatori di cui alla legge 3\/2018 assunti per l\u2019emergenza Covid-19 e gi\u00e0 in quiescenza.<\/li>\n<\/ul>\n<p>Il controllo dei limiti di spesa sar\u00e0 affidato agli enti previdenziali, i quali provvederanno a comunicare i risultati al Ministero del lavoro e delle politiche sociali e al Ministero dell&#8217;economia e delle finanze per valutare possibili scostamenti, anche in via prospettica, che determineranno lo scarto delle domande.<\/p>\n<p>Per la definizione dei criteri e delle modalit\u00e0 per il riconoscimento dell\u2019esonero, e le risorse da destinare ai professionisti iscritti agli enti previdenziali privati, si dovranno attendere i prossimi decreti del Ministro del lavoro e delle politiche sociali, di concerto con il Ministro dell&#8217;economia e delle finanze, che saranno adottati entro il prossimo mese di febbraio (60 giorni dalla data di entrato in vigore della Legge Finanziaria 2021).<\/p>\n<p><strong>La nuova modalit\u00e0 di riferimento<\/strong> al fatturato prende a riferimento i <strong>ricavi dell&#8217;intero anno 2020 rispetto all&#8217;intero 2019<\/strong>.<\/p>\n<p>Per ogni ulteriore chiarimento vi invitiamo a contattare lo Studio: infostudio@ragmauroschiavinato.eu<\/p>\n<p>Rag. Mauro Schiavinato \u00a9 2020 Riproduzione riservata<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-clearfix\" style=\"float:left;margin-top:0px;margin-bottom:30px;width:100%;max-width:70px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#213d65;border-color:#213d65;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:40px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-margin-top:2%;--awb-margin-bottom:3%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element fusion-image-align-center in-legacy-container\" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/bit.ly\/2l3jd8A\" target=\"_blank\" aria-label=\"ESONERO CONTRIBUTI AUTONOMI 2021\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"1280\" height=\"720\" src=\"https:\/\/www.ragmauroschiavinato.eu\/wp-content\/uploads\/2021\/01\/ESONERO-CONTRIBUTI-AUTONOMI-2021.png\" alt class=\"img-responsive wp-image-1664\" srcset=\"https:\/\/www.ragmauroschiavinato.eu\/wp-content\/uploads\/2021\/01\/ESONERO-CONTRIBUTI-AUTONOMI-2021-200x113.png 200w, https:\/\/www.ragmauroschiavinato.eu\/wp-content\/uploads\/2021\/01\/ESONERO-CONTRIBUTI-AUTONOMI-2021-400x225.png 400w, https:\/\/www.ragmauroschiavinato.eu\/wp-content\/uploads\/2021\/01\/ESONERO-CONTRIBUTI-AUTONOMI-2021-600x338.png 600w, https:\/\/www.ragmauroschiavinato.eu\/wp-content\/uploads\/2021\/01\/ESONERO-CONTRIBUTI-AUTONOMI-2021-800x450.png 800w, https:\/\/www.ragmauroschiavinato.eu\/wp-content\/uploads\/2021\/01\/ESONERO-CONTRIBUTI-AUTONOMI-2021-1200x675.png 1200w, https:\/\/www.ragmauroschiavinato.eu\/wp-content\/uploads\/2021\/01\/ESONERO-CONTRIBUTI-AUTONOMI-2021.png 1280w\" sizes=\"(max-width: 1000px) 100vw, 1200px\" \/><\/a><\/span><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-bottom:100px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-sharing-box fusion-sharing-box-1 boxed-icons has-taglines layout-floated layout-medium-floated layout-small-floated\" style=\"background-color:#ffffff;--awb-layout:row;--awb-alignment-small:space-between;\" data-title=\"Esonero contributivo anno 2021 per lavoratori autonomi e professionisti\" data-description=\"\u00c8 stata pubblicata sul Supplemento Ordinario n. 46\/L alla G.U. 30.12.2020, n. 322 la Legge n. 178\/2020, Finanziaria 2021, contenente una serie di interessanti novit\u00e0 di natura fiscale, in vigore dall\u20191.1.2021. Tra tutte le novit\u00e0 si segnalo la seguente disposizione:\" data-link=\"https:\/\/www.ragmauroschiavinato.eu\/en\/ristorazione-contributo-a-fondo-perduto-3\/\"><h4 class=\"tagline\" style=\"color:#2d2d2d;\">Condividi questo articolo, scegli la piattaforma!<\/h4><div class=\"fusion-social-networks sharingbox-shortcode-icon-wrapper sharingbox-shortcode-icon-wrapper-1 boxed-icons\"><span><a href=\"https:\/\/www.facebook.com\/sharer.php?u=https%3A%2F%2Fwww.ragmauroschiavinato.eu%2Fen%2Fristorazione-contributo-a-fondo-perduto-3%2F&amp;t=Esonero%20contributivo%20anno%202021%20per%20lavoratori%20autonomi%20e%20professionisti\" target=\"_blank\" rel=\"noreferrer\" title=\"Facebook\" aria-label=\"Facebook\" data-placement=\"top\" data-toggle=\"tooltip\" data-title=\"Facebook\"><i class=\"fusion-social-network-icon fusion-tooltip fusion-facebook awb-icon-facebook\" style=\"color:#999999;background-color:#f4f4f4;border-color:#f4f4f4;border-radius:50%;\" aria-hidden=\"true\"><\/i><\/a><\/span><span><a href=\"https:\/\/x.com\/intent\/post?text=Esonero%20contributivo%20anno%202021%20per%20lavoratori%20autonomi%20e%20professionisti&amp;url=https%3A%2F%2Fwww.ragmauroschiavinato.eu%2Fen%2Fristorazione-contributo-a-fondo-perduto-3%2F\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"X\" aria-label=\"X\" data-placement=\"top\" data-toggle=\"tooltip\" data-title=\"X\"><i class=\"fusion-social-network-icon fusion-tooltip fusion-twitter awb-icon-twitter\" style=\"color:#999999;background-color:#f4f4f4;border-color:#f4f4f4;border-radius:50%;\" aria-hidden=\"true\"><\/i><\/a><\/span><span><a href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&amp;url=https%3A%2F%2Fwww.ragmauroschiavinato.eu%2Fen%2Fristorazione-contributo-a-fondo-perduto-3%2F&amp;title=Esonero%20contributivo%20anno%202021%20per%20lavoratori%20autonomi%20e%20professionisti&amp;summary=%C3%88%20stata%20pubblicata%20sul%20Supplemento%20Ordinario%20n.%2046%2FL%20alla%20G.U.%2030.12.2020%2C%20n.%20322%20la%20Legge%20n.%20178%2F2020%2C%20Finanziaria%202021%2C%20contenente%20una%20serie%20di%20interessanti%20novit%C3%A0%20di%20natura%20fiscale%2C%20in%20vigore%20dall%E2%80%991.1.2021.%20Tra%20tutte%20le%20novit%C3%A0%20si%20segnalo%20la%20seguente%20disposizione%3A\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"LinkedIn\" aria-label=\"LinkedIn\" data-placement=\"top\" data-toggle=\"tooltip\" data-title=\"LinkedIn\"><i class=\"fusion-social-network-icon fusion-tooltip fusion-linkedin awb-icon-linkedin\" style=\"color:#999999;background-color:#f4f4f4;border-color:#f4f4f4;border-radius:50%;\" aria-hidden=\"true\"><\/i><\/a><\/span><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-bg-parallax\" data-bg-align=\"center center\" data-direction=\"up\" data-mute=\"false\" data-opacity=\"100\" data-velocity=\"-0.9\" data-mobile-enabled=\"false\" data-break_parents=\"0\" data-bg-image=\"https:\/\/www.ragmauroschiavinato.eu\/wp-content\/uploads\/2016\/07\/ready_to_talk_cta_bg.jpg\" data-bg-repeat=\"false\" ><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-parallax-up nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:110px;--awb-padding-bottom:110px;--awb-background-image:url(&quot;https:\/\/www.ragmauroschiavinato.eu\/wp-content\/uploads\/2016\/07\/ready_to_talk_cta_bg.jpg&quot;);--awb-background-size:cover;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_6 1_6 fusion-one-sixth fusion-column-first fusion-no-small-visibility\" style=\"--awb-bg-size:cover;width:13.3333%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_2_3 2_3 fusion-two-third\" style=\"--awb-bg-size:cover;--awb-margin-top:3%;--awb-margin-bottom:3%;width:65.3333%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-2\"><h2 style=\"text-align: center; font-size: 72px;\"><span style=\"color: #ffffff;\">Want to find out more?<\/span><\/h2>\n<\/div><div class=\"fusion-text fusion-text-3\"><h4 style=\"text-align: center; color: #9aa2ac; font-size: 22px;\">To submit a case, learn more about our work or for further information.<\/h4>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-button-wrapper fusion-aligncenter\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"https:\/\/www.ragmauroschiavinato.eu\/en\/contact\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Contact us<\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_6 1_6 fusion-one-sixth fusion-column-last fusion-no-small-visibility\" style=\"--awb-bg-size:cover;width:13.3333%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La legge di bilancio 2021,  stanzia un miliardo per finanziare l\u2019esonero parziale dal pagamento dei contributi previdenziali dovuti dai professionisti ed autonomi iscritti all\u2019Inps o agli enti previdenziali degli ordini professionali  per sostenerli nella crisi economica causata dall&#8217;emergenza Covid-19.<\/p>\n<p><b>clicca sull&#8217;immagine per continuare la lettura<\/p>\n","protected":false},"author":1,"featured_media":1664,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21,22],"tags":[27,29,28,30],"class_list":["post-1657","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finanza","category-news-en","tag-autonomi-en","tag-contributi-en","tag-esonero-en","tag-inps-en"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/www.ragmauroschiavinato.eu\/wp-content\/uploads\/2021\/01\/ESONERO-CONTRIBUTI-AUTONOMI-2021.png","_links":{"self":[{"href":"https:\/\/www.ragmauroschiavinato.eu\/en\/wp-json\/wp\/v2\/posts\/1657","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ragmauroschiavinato.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ragmauroschiavinato.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ragmauroschiavinato.eu\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ragmauroschiavinato.eu\/en\/wp-json\/wp\/v2\/comments?post=1657"}],"version-history":[{"count":7,"href":"https:\/\/www.ragmauroschiavinato.eu\/en\/wp-json\/wp\/v2\/posts\/1657\/revisions"}],"predecessor-version":[{"id":1797,"href":"https:\/\/www.ragmauroschiavinato.eu\/en\/wp-json\/wp\/v2\/posts\/1657\/revisions\/1797"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ragmauroschiavinato.eu\/en\/wp-json\/wp\/v2\/media\/1664"}],"wp:attachment":[{"href":"https:\/\/www.ragmauroschiavinato.eu\/en\/wp-json\/wp\/v2\/media?parent=1657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ragmauroschiavinato.eu\/en\/wp-json\/wp\/v2\/categories?post=1657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ragmauroschiavinato.eu\/en\/wp-json\/wp\/v2\/tags?post=1657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}