@@ -803,6 +863,13 @@
supportRate: 40,
estimatedAnnualTaxable: 25000,
includeINPS: true,
+
+ // SRL/SRLS specific
+ iresRate: 24, // IRES standard 24%
+ irapRate: 3.9, // IRAP standard 3.9%
+ deductibleCosts: 5000, // Costi deducibili stimati
+ adminCompensation: 0, // Compenso amministratore
+
mvpDevHours: 100,
mvpSupportHours: 20,
mvpTeamLeader: '',
@@ -968,10 +1035,10 @@
// Computed properties for UI
get showInpsCharge() {
- return this.taxRegime !== 'occasionale';
+ return this.taxRegime !== 'occasionale' && this.taxRegime !== 'srl' && this.taxRegime !== 'srls';
},
get showIva() {
- return this.taxRegime === 'ordinario';
+ return this.taxRegime === 'ordinario' || this.taxRegime === 'srl' || this.taxRegime === 'srls';
},
get showWithholdingTax() {
return this.taxRegime === 'ordinario' || this.taxRegime === 'occasionale';
@@ -980,7 +1047,7 @@
return this.taxRegime !== 'occasionale';
},
get showInpsDue() {
- return this.taxRegime !== 'occasionale';
+ return this.taxRegime !== 'occasionale' && this.taxRegime !== 'srl' && this.taxRegime !== 'srls';
},
// Labels
@@ -1021,6 +1088,15 @@
netRevenue: 'Reddito Imponibile',
taxDue: 'Imposta Sostitutiva (5%)'
};
+ case 'srl':
+ case 'srls':
+ return {
+ ...baseLabels,
+ subtotal: 'Imponibile',
+ grossRevenue: 'Fatturato Societario',
+ netRevenue: 'Utile Lordo',
+ taxDue: `IRES (${this.iresRate}%) + IRAP (${this.irapRate}%)`
+ };
default:
return baseLabels;
}
@@ -1038,7 +1114,7 @@
const subtotal = mvpCost + totalCustomCost;
- const inpsCharge = (this.taxRegime !== 'occasionale' && this.includeINPS)
+ const inpsCharge = (this.taxRegime !== 'occasionale' && this.taxRegime !== 'srl' && this.taxRegime !== 'srls' && this.includeINPS)
? subtotal * 0.04
: 0;
@@ -1051,6 +1127,10 @@
return this.calculateOccasionale(subtotal);
case 'minimi':
return this.calculateMinimi(subtotal, inpsCharge);
+ case 'srl':
+ return this.calculateSRL(subtotal);
+ case 'srls':
+ return this.calculateSRLS(subtotal);
default:
return this.getEmptyResults();
}
@@ -1141,6 +1221,53 @@
netRevenue: taxableIncome, inpsDue, taxDue, netIncome };
},
+ calculateSRL(subtotal) {
+ // SRL calculation
+ const iva = subtotal * 0.22;
+ const totalInvoice = subtotal + iva;
+ const amountDue = totalInvoice; // No ritenuta per SRL
+
+ const grossRevenue = subtotal; // Fatturato senza IVA (IVA è neutra)
+ const sellerFee = grossRevenue * 0.10;
+ const revenueAfterFee = grossRevenue - sellerFee;
+
+ // Deduzione costi e compenso amministratore
+ const totalDeductions = this.deductibleCosts + this.adminCompensation;
+ const taxableIncome = Math.max(0, revenueAfterFee - totalDeductions);
+
+ // Calcolo IRES e IRAP
+ const iresAmount = taxableIncome * (this.iresRate / 100);
+ const irapBase = revenueAfterFee; // IRAP si calcola sul valore della produzione
+ const irapAmount = irapBase * (this.irapRate / 100);
+ const totalTax = iresAmount + irapAmount;
+
+ const netIncome = revenueAfterFee - totalDeductions - totalTax;
+
+ return {
+ subtotal,
+ inpsCharge: 0,
+ iva,
+ totalInvoice,
+ withholdingTax: 0,
+ amountDue,
+ grossRevenue,
+ sellerFee,
+ netRevenue: revenueAfterFee,
+ inpsDue: 0, // Le SRL non hanno INPS gestione separata
+ taxDue: totalTax,
+ netIncome,
+ // Additional SRL specific values for reporting
+ iresAmount,
+ irapAmount,
+ deductions: totalDeductions
+ };
+ },
+
+ calculateSRLS(subtotal) {
+ // SRLS calculation (same as SRL but with potentially lower setup costs)
+ return this.calculateSRL(subtotal);
+ },
+
getEmptyResults() {
return { subtotal: 0, inpsCharge: 0, iva: 0, totalInvoice: 0,
withholdingTax: 0, amountDue: 0, grossRevenue: 0,
@@ -1227,6 +1354,11 @@
supportRate: this.supportRate,
estimatedAnnualTaxable: this.estimatedAnnualTaxable,
includeINPS: this.includeINPS,
+ // SRL/SRLS fields
+ iresRate: this.iresRate,
+ irapRate: this.irapRate,
+ deductibleCosts: this.deductibleCosts,
+ adminCompensation: this.adminCompensation,
mvpDevHours: this.mvpDevHours,
mvpSupportHours: this.mvpSupportHours,
mvpTeamLeader: this.mvpTeamLeader,
@@ -1275,6 +1407,11 @@
this.supportRate = preventivo.supportRate || this.supportRate;
this.estimatedAnnualTaxable = preventivo.estimatedAnnualTaxable || this.estimatedAnnualTaxable;
this.includeINPS = preventivo.includeINPS !== undefined ? preventivo.includeINPS : this.includeINPS;
+ // SRL/SRLS fields
+ this.iresRate = preventivo.iresRate || this.iresRate;
+ this.irapRate = preventivo.irapRate || this.irapRate;
+ this.deductibleCosts = preventivo.deductibleCosts || this.deductibleCosts;
+ this.adminCompensation = preventivo.adminCompensation || this.adminCompensation;
this.mvpDevHours = preventivo.mvpDevHours || this.mvpDevHours;
this.mvpSupportHours = preventivo.mvpSupportHours || this.mvpSupportHours;
this.mvpTeamLeader = preventivo.mvpTeamLeader || '';