(Finance) – The Department of Finance of the Ministry of Economy made it known that in 2021 a taxpayer out of four, 26% of the total, declared an income of up to 15,000 euros to the tax authorities and paid 3.6% of the total Irpef. The total number of taxpayers who filed tax returns subject to personal income tax for the tax year 2021 is equal to approx 41.5 million, a slight increase compared to the previous year (+0.8%). The total net tax declared is equal to 171 billion eurosup by 7.4% compared to 2020, while the overall total declared income, made up of around 83.2% from earned income employee and from pension, it amounts to over 912.4 billion euros (47 billion more than the previous year, +5.5%) for an average value of 22,540 euros, an increase of 4.5%.
In a year of high economic recovery in which the GDP was up by 7%, the total number of taxpayers also rose by over 316,000. The average income the higher the one from self-employment, just over €60,000. Far behind i retirees which close the scale at the bottom with less than 19,000 euros. Only 4% of citizens are above i 70,000 euros in the tax returns presented in 2022, therefore valid on the sums received the previous year. However, citizens who pay 31% of the total. What remains of the pyramid, 70% of taxpayers, is therefore placed between 15,000 and 70,000 euros of income and declares 65% of the total volume.
Nothing new about geographical distribution which confirms the Lombardy in first place for the highest overall average income (26,620 euros) followed by the autonomous province of Bozen (25.680) while the Calabria it is the bottom in the regional ranking with the lowest average income (16,300). The gap between the income of the Centre-North and that of the southern regions continues to be significant.
The apparent discrepancy of some data is explained by the different method of indicating the social security contributions within the income presented: those of employees are net of social security contributions while those of self-employment and business must be indicated gross of contributions. Furthermore, almost all of the income from capital is subject to substitute taxation and therefore does not fall within the Irpef and for entrepreneurs the Finance report excludes those who exercise this economic activity in the form corporate.
Rome is confirmed as the capital ofmunicipal surchargewhich in total amounts to 5.3 billion with an average amount of 200 euros which varies from the maximum of 260 euros in Lazio to the minimum of 140 euros in Valle D’Aosta.
about theVATthe total number of taxpayers who filed their return for the 2021 tax year is approximately 4.2 million (+0.8% compared to 2020), for a turnover achieved of 3,881 billion euros (+21.5%). In particular, the relevant VAT is equal to 112.5 billion euros with a taxable base equal to 746.2 billion euros, up on the previous year by 10.8% and 14.8% respectively.