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Rottamazione bis 2017
Anyone who want to apply for debts "scrapping" for debts submitted from the 1st of Jenuary to 30th September 2017, may submit the DA-2017 model no later than 15th May 2018. Within 30th June, the Tax Agency will communicate the amount payable in a single solution (within July 2018) or in maximum 5 instalments (jul - Sept - Oct - Nov 2019 and Feb 2019). Who wasn't admetted because not up to date with payments to 31th December 2016, may try to join again, with the submition of DA-R model up to 31th December 2017. The Agency will communicate the amount payable within 31th May 2018 for the past debts, and the amount payable for new debts no later than 31 July 2018 in maximum 3 instalments (Sept - Oct - Nov). How to Do it Both models DA-R and DA-2017, may be submitted directly to the Tax Agency, in person or by "PEC" (certified email). You may pay with an online procedure trhought the Tax Agency website or the App Equiclick. Call us for more in formation, or read more on FiscoOggi.it
With the Budjet Draft Law 2017, the Government want to facilitate Foreign Investments in Italy, by a special Residence Permit for more than 3 Months (art. 26-bis D.Lgs. 286/1998). Investitors may exceed the maximum number of foreigners permitted in Italy (in accordance with art. 3. co. 4), in case of: Investment of min 2.000.000,00 € in Government Bond, to be implemented over 2 years; Investment of min 1.000.000,00 € in Share Capital of a Company established and working in Italy, implemented over 2 years (500.000,00 in case of Innovative Start-Up); Philanthropic Donation min 1.000.000,00 € in support of a Public Interest Project (Culture, Education, Immigration Management, Scientific Research, Restoration of Cultural Assets and Landscapes) and: They Show that the amount above are in their own disposal and may be transferred in Italy; They undertake to invest the amount abore with a written declaration, within 3 months from the date of entry in Italy; They show to have enough resources to live in Italy during the period of residence. The procedure for the verification of requirements is currently being established. At the end of the verification, Investor will receive a special VISA called “Visto Investitori” with a residence permit of 2 years, renewable for periods of 3 years. Also in this case, family reunification is allowed (art. 29), they will be eligible for a Family Residence Permit (Permesso di Soggiorno per motivi Familiari) (art.30).
How to Fill Out the Mileage Claim Form
The Mileage Claim Form (of Fuel Card) is the document that certify and allow the deductibility of Refuelling Costs Monthly or Quarterly. It has been launched with the Law 31/1977 and has been modified with D.P.R. 444/1997. Nowadays is not mandatory, but you need to use an electornic payment and from the bank statement must be visible data about: Date, Amount, Name of the Petrol Station. How to Fill Out the Fuel Card Buyer: Personal Data: First Nome and Last Name / Business Name, VAT Number, Tax Code and Legal Address; Period (Month or Quarter); Vehicle Brand and Model; Plate Numer; Km driven during the period (only for Companies). Supplier: Refuelling Date; Quantity and Amount of Fuel; Personal Data (as above); Signature and Stamp. Deductibility VAT: 40% if the Vehicle is used for work and private life or if is used by employees for the most of the time; 100% for Commercial Agents and Representative or if the Vehicle weigh more than 35 q. Fuel Cost: 20% if the Vehicle is used for work and private lifeif is used by employees for the most of the time; 70% if the Vehicle is used by employees for the most of the time; 80% for Commercial Agents and Representative; 100% if the Vehicle weigh more than 35 q.
Energy Efficiency Bonus
New Tax Bonus for anyone who want to improve the Energy Efficiency of an Extisting Building You may access to Deduction through: Heating Energy demand reduction; Improvement of Insulation properties (floors, windows, fixtures, …); New Solar Panels; New Air Conditioning System (just for heat). You can use the bonus as a IRPEF (Personal Income Tax) or IRES (Corporate Income Tax) deduction, but you have to prove the Building Existence with a document of the register of real estate or receipt for IMU (Municipal Tax on Propertiey) payment. Deduction Rate 55% of the expences occurred till the 5th of June 2013; 65% of the expences occurred from 6th June 2013 to 31th December 2017 for single building units operations; 65% of the expences occurred from 6th June 2013 to 31th December 2021 for operation on common areas; 70% of the expences occurred from the 1st Genuary 2017 to 31th Decembre 2021 for common buildings operation on minimum the 25% of the exterior wall; 75% of the expences occurred from the 1st gennaio 2017 to 31th dicembre 2021 for common areas operations to improve the Energy Efficency, that reach the medium quality specified in the decree of Ministry of Economics Development of 26 June 2015.
Short-Term Rent and "Cedolare Secca" Tax
Starting from July 2017, "Cedolare Secca" Tax rate 21% on Short-Term Rent (up to 30 days). In accordance with Art. 4 D.L. 50/2017, are considered "Short-Term Rent" all rents with residential use, for less than 30 days. The contract may be stipulated directly from a person or through an intermediary (also through online website). The income on which is calculated the "Cedolare Secca" tax, is excluded from Total Income and it can't be the target of Deductions for Costs. For this reason is not always convenient to choose this option and we advise to contact your personal Tax Consultant.
Voucher: new rules for Casual Labour
With new Voucher rules, starting from the 1st of July 2017, max 2.500 euro or 280 hours per year for the same Employer, otherwise the Contract become Permanent. The Art. 54-bis del D.L. 50/2017 introduce two categories of Voucer: 1) "Libretto di Famiglia" (Family Book) - for Colf, Gardener, Private Lessons, Home Care, Baby Sitting; 2) "Contratti di Lavoro Occasionale" (Casual Labour Contracts) - for any other job, but may be used only from Companies with less than 5 Employees, Freelance Professional, NonProfit Organization and Public Administration. New Limits: (in a year 1 Gen - 31 Dec) The Worker may receive max € 5.000,00 from all the Employers; The Employer may pay max € 5.000,00 for all the Workers; Max € 2.500,00 or 280h between the same Worker and Employer.
Tax Bonus for Advertising Investments
New Tax Credit starting from 2018 for Companies and Self-Employed Individuals who will decide to advertise their own business on Newspapers, Periodicals, Radio and TV. The Government with Art. 57-bis, D.L. 50/2017 wishes to encourage Advertising Investment in order to help Business Development and Growth. In this way also the Publishing Industry will receive resources without other Public Investment. If the budget for advertising in 2018 will be increased up (min +1%), compared with the previous year, Companies and Self-Employed will be eligible for a Tax Bonus equal to 75% of the increased value; it comes to 90% for Small & Medium Companies (PMI), Innovative Start-ups and "Micro-companies".
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OPEN COMPANY S.r.l.
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