Incomes Individuals by declaration model and income class - Historical series 2015-2020

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.