Incomes Individuals by declaration model and income class - Year 2021
Description
The data of the Physical Persons are derived from the UNICO model, from the Mod. 730 and, for subjects who have not submitted a declaration, by Mod. CU.
For the Individuals who have submitted the UNIQUE Model, the data of all the assets present in the supply are exposed:
- Dominicale: Framework RA line 23 column 11;
- Agrarians: Framework RA line 23 column 12;
- Buildings: framework RB line 10 column 13;
- Employed: Framework RC staple 5 column 5;
- Assimilated employees: Framework RC row 9 column 1;
- Breeding: framework RD row 18 column 1;
- Self-employment income: box RE line 25 column 1 if positive;
- Self-employment loss: Row RE panel 25 column 1 if negative;
- Business Income in Ordinary Accounting: Framework RF Row 101 Column 1;
- Business Income in Simplified Accounting: framework RG line 36 column 1 if positive;
- Business Loss in Simplified Accounting: framework RG sum row 36 column 1 if negative, row 28 col. 1 marked with a negative sign;
- Participation income: framework RH sum rows 14 column 2, 17 column 1 and 18 column 1 if positive;
- Loss of Participation: framework RH sums rows 14 column 2, 17 column 1 if negative, from which the row 14 column 1 is deducted;
- Capital: sum of rows 3 column 2 and row 4 column 2 of the RL framework;
- Miscellaneous: Framework RL line 19 column 1;
- Amateur sports activities: Framework RL line 22 column 2;
- Other income from self-employment: Framework RL line 30 column 1;
- Separately taxed income for which ordinary taxation has been opted for: RM Row 15 Column 1;
- Total income: framework RN line 1 column 5;
- Taxable income: square RN line 4 column 1.
- Capital gains: the sum of rows 66, column 1 and 85, column 2 of the RT framework;
For each asset, both the frequency and the amount are reported: the frequency indicates the number of entities that have the corresponding non-zero amount. For ‘Total income’ and ‘Taxable income’, the frequency indicates all the entities that have submitted a return.
For the natural persons for whom Form 730 has been received, the data derived from the liquidation prospectus are shown:
- Dominicali: line 1 ;
- Agrarians: Row 2;
- Buildings: line 3;
- Employed persons and persons treated as such: line 4;
- Other income: Row 5;
- Total income: line 11;
- Taxable income: Line 14.
For each asset, both the frequency and the amount are reported: the frequency indicates the number of entities that have the corresponding non-zero amount. For ‘Total income’ and ‘Taxable income’, the frequency indicates all the entities that have submitted a return.
For entities for which only the CU model has been received, the data taken from the ‘Fiscal data’ section of the model are presented, in particular:
- Employed: summation of column 1 and column 2;
- Total income: summation of column 1, column 2;
- Taxable income: summation of column 1 and column 2
The frequency of “Employed labour income” indicates the number of persons who have the corresponding non-zero amount; the frequency of “Total income” and “Taxable income” indicates all the persons for whom the Form has been received. CU.
It should be noted that, if a subject has had several employment relationships, with one or more substitutes, all accounting data are aggregated and, therefore, for the purposes of frequency, the subject is counted only once: for the purpose of identifying the territorial dimensions (Reg/Prov/Com) the tax domicile relating to the Mod. CU with the highest IRPEF taxable amount.
The processing is based on data from the MEF.
Resources
| Name |
Format |
Description |
Link |
|
8 |
|
https://dati.regione.campania.it/catalogo/resources/redditi_pf_2021.csv |
|
23 |
|
https://dati.regione.campania.it/catalogo/resources/redditi_pf_2021.json |