{"id":28214,"date":"2021-04-23T08:38:15","date_gmt":"2021-04-23T06:38:15","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/travailleurs-impatries-indication-des-codes-de-paiement-pour-adherer-au-regime-special-allege\/"},"modified":"2026-02-16T16:33:36","modified_gmt":"2026-02-16T15:33:36","slug":"travailleurs-impatries-indication-des-codes-de-paiement-pour-adherer-au-regime-special-allege","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/insights\/travailleurs-impatries-indication-des-codes-de-paiement-pour-adherer-au-regime-special-allege\/","title":{"rendered":"Travailleurs impatri\u00e9s : indication des codes de paiement pour adh\u00e9rer au r\u00e9gime sp\u00e9cial all\u00e9g\u00e9"},"content":{"rendered":"\n<p>La Direction des recettes fiscales, par la r\u00e9solution n\u00b0 27 du 15 avril 2021, a indiqu\u00e9 les&nbsp;codes de paiement \u00ab 1860 \u00bb et \u00ab 1861 \u00bb pour le versement des sommes en vue de l\u2019adh\u00e9sion au r\u00e9gime sp\u00e9cial all\u00e9g\u00e9 pr\u00e9vu pour les travailleurs impatri\u00e9s, prorog\u00e9 pour cinq ann\u00e9es suppl\u00e9mentaires.<\/p>\n\n\n\n<p>Les travailleurs peuvent opter pour ce r\u00e9gime en versant un montant \u00e9gal \u00e0 10% ou \u00e0 5% des revenus du travail salari\u00e9 et ind\u00e9pendant produits en Italie, relatifs \u00e0 la p\u00e9riode d\u2019imposition pr\u00e9c\u00e9dente \u00e0 celle d\u2019exercice de l\u2019option.<\/p>\n\n\n\n<p>Le taux de 10% est divis\u00e9 par deux si, au moment de l\u2019exercice de cette option, le travailleur a au moins trois enfants mineurs, m\u00eame en placement pr\u00e9-adoption, est devenu propri\u00e9taire d\u2019au moins une habitation r\u00e9sidentielle en Italie, apr\u00e8s son transfert ou, m\u00eame, dans les 12 mois pr\u00e9c\u00e9dents, ou bien en deviendra propri\u00e9taire dans les 18 mois du versement.<\/p>\n\n\n\n<p>Le paiement de la somme correspondant aux pourcentages ci-dessus, pr\u00e9cise la Direction des recettes fiscales, doit \u00eatre effectu\u00e9 au moyen du formulaire F24 ELIDE sans possibilit\u00e9 de compensation. Cette somme, en outre, doit \u00eatre vers\u00e9e avant le 30 juin de l\u2019ann\u00e9e successive \u00e0 celle de conclusion de la premi\u00e8re p\u00e9riode d\u2019utilisation du r\u00e9gime all\u00e9g\u00e9.<\/p>\n\n\n\n<p>Les contribuables pour lesquels cette p\u00e9riode s\u2019est conclue le 31 d\u00e9cembre 2020 peuvent effectuer le versement dans les 180 jours de la publication de la mesure du 3 mars 2021, qui a d\u00e9fini les modalit\u00e9s d\u2019exercice de l\u2019option, c\u2019est-\u00e0-dire avant le 30 ao\u00fbt 2021.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Direction des recettes fiscales, par la r\u00e9solution n\u00b0 27 du 15 avril 2021, a indiqu\u00e9 les&nbsp;codes de paiement \u00ab 1860 \u00bb et \u00ab 1861 \u00bb pour le versement des sommes en vue de l\u2019adh\u00e9sion au r\u00e9gime sp\u00e9cial all\u00e9g\u00e9 pr\u00e9vu pour les travailleurs impatri\u00e9s, prorog\u00e9 pour cinq ann\u00e9es suppl\u00e9mentaires. Les travailleurs peuvent opter pour ce [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-28214","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Travailleurs impatri\u00e9s : indication des codes de paiement pour adh\u00e9rer au r\u00e9gime sp\u00e9cial all\u00e9g\u00e9 - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/28214\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Travailleurs impatri\u00e9s : indication des codes de paiement pour adh\u00e9rer au r\u00e9gime sp\u00e9cial all\u00e9g\u00e9 - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"La Direction des recettes fiscales, par la r\u00e9solution n\u00b0 27 du 15 avril 2021, a indiqu\u00e9 les&nbsp;codes de paiement \u00ab 1860 \u00bb et \u00ab 1861 \u00bb pour le versement des sommes en vue de l\u2019adh\u00e9sion au r\u00e9gime sp\u00e9cial all\u00e9g\u00e9 pr\u00e9vu pour les travailleurs impatri\u00e9s, prorog\u00e9 pour cinq ann\u00e9es suppl\u00e9mentaires. 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