{"id":4843,"date":"2026-10-04T19:16:29","date_gmt":"2026-10-04T17:16:29","guid":{"rendered":"https:\/\/www.fgudipartimentouniversita.org\/portale\/?p=4843"},"modified":"2026-10-04T19:30:09","modified_gmt":"2026-10-04T17:30:09","slug":"tfr-tfs-tassazione-dal-dal-1-gennaio-2027-cosa-cambia","status":"publish","type":"post","link":"https:\/\/www.fgudipartimentouniversita.org\/portale\/2026\/10\/04\/tfr-tfs-tassazione-dal-dal-1-gennaio-2027-cosa-cambia\/","title":{"rendered":"TFR\/TFS, TASSAZIONE DAL 1\u00b0 GENNAIO 2027: COSA CAMBIA"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Il nuovo Testo unico delle imposte sui redditi<\/strong> &nbsp;<strong>D.Lgs. 117\/2026<\/strong>: in vigore dal 4 luglio 2026, <strong>applicabile<\/strong> <strong>dal 1\u00b0 gennaio 2027.<\/strong> L\u2019art. 21, c. 11, sostituisce il DPR 917\/1986. <strong>Obiettivi<\/strong>:Riunire e coordinare le norme vigenti in un testo unico; semplificare per ridurre la forte frammentazione delle norme tributarie accumulate negli anni. <strong>Principale novit\u00e0<\/strong> <strong>ed effetti sulla tassazione del TFR:<\/strong> dal 1\u00b0 gennaio 2027 resta valida la clausola di salvaguardia.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/www.fgudipartimentouniversita.org\/portale\/wp-content\/uploads\/2026\/10\/Centro-Studi-Tassazione-TFR-TFS-cosa-cambia.-.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incorporamento di Centro Studi- Tassazione TFR - TFS cosa cambia.-.\"><\/object><a id=\"wp-block-file--media-1f158e99-93b6-4d9f-bb8e-692ef8abff03\" href=\"https:\/\/www.fgudipartimentouniversita.org\/portale\/wp-content\/uploads\/2026\/10\/Centro-Studi-Tassazione-TFR-TFS-cosa-cambia.-.pdf\">Centro Studi- Tassazione TFR &#8211; TFS cosa cambia.-<\/a><a href=\"https:\/\/www.fgudipartimentouniversita.org\/portale\/wp-content\/uploads\/2026\/10\/Centro-Studi-Tassazione-TFR-TFS-cosa-cambia.-.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-1f158e99-93b6-4d9f-bb8e-692ef8abff03\">Download<\/a><\/div>\n\n\n\n<div\n    class='wp-block-pdfp-pdf-poster  alignnone'\n    id='block-1'\n    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src=\"\/\/docs.google.com\/gview?embedded=true&#038;url=http:\/\/www.fgudipartimentouniversita.org\/portale\/wp-content\/uploads\/2026\/10\/Centro-Studi-Tassazione-TFR-TFS-cosa-cambia.-.pdf\"><\/iframe>\n\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Il nuovo Testo unico delle imposte sui redditi &nbsp;D.Lgs. 117\/2026: in vigore dal 4 luglio 2026, applicabile dal<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,2,11],"tags":[188,187],"class_list":["post-4843","post","type-post","status-publish","format-standard","hentry","category-comunicati-centro-studi","category-news","category-previdenza","tag-la-ratio-della-clausola-di-salvaguardia","tag-tfr-tfs-nuova-tassazione-dal-1-gennaio-2027"],"_links":{"self":[{"href":"https:\/\/www.fgudipartimentouniversita.org\/portale\/wp-json\/wp\/v2\/posts\/4843","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fgudipartimentouniversita.org\/portale\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fgudipartimentouniversita.org\/portale\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fgudipartimentouniversita.org\/portale\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fgudipartimentouniversita.org\/portale\/wp-json\/wp\/v2\/comments?post=4843"}],"version-history":[{"count":5,"href":"https:\/\/www.fgudipartimentouniversita.org\/portale\/wp-json\/wp\/v2\/posts\/4843\/revisions"}],"predecessor-version":[{"id":4849,"href":"https:\/\/www.fgudipartimentouniversita.org\/portale\/wp-json\/wp\/v2\/posts\/4843\/revisions\/4849"}],"wp:attachment":[{"href":"https:\/\/www.fgudipartimentouniversita.org\/portale\/wp-json\/wp\/v2\/media?parent=4843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fgudipartimentouniversita.org\/portale\/wp-json\/wp\/v2\/categories?post=4843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fgudipartimentouniversita.org\/portale\/wp-json\/wp\/v2\/tags?post=4843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}