Latest clarification on the Inland Revenue Board of the Tax Regime Minimi 2012
From Agency Revenue a new circular with detailed explanatory notes on the new regime of minimum 2012. Clarifications on the most significant advantage of the tax system and about the timing, access requirements, the requirements and communications to be made to use them. To be addressed for the first time with special cases in which there were continuing doubts.
The first important clarification regards the system of new business initiatives, governed by Law 388 of 2000, is in fact still valid - it is written in the circular - the ability to use it. Also of interest are the details regarding entry requirements additional to those laid down by Law 244 of 2007 and introduced by the decree establishing the new regime (Article 27, paragraph 2, letters a, b and c of Legislative Decree 98/2011).
The clarification of the 3 entry requirements introduced by DL 98/2011
Failure to exercise in the three previous years of artistic activity, profession or business including associations or family (Article 27, paragraph 2, letter a)
Not quite the obvious way to calculate the time limit of three years. In particular, to compute this period we must refer not to the tax year but the date from which you want to access the new regime. Clearer example: "a person who has ceased the previous activity on 31 May 2009, can certainly start a new activity using the system in question, for example, in July of 2012, without having to wait until after (31 May 2009) at least three complete tax years (ie without having to wait on 1 January 2013). "
As concerns the conduct of business in a partnership, this may preclude access to the new regime if the member accommodating - who decided to start a new business - has played in the company, of which he was part, management duties. No impediment to take advantage of tax, however, if the role of that person in the company has been confined only to the capital contribution.
Continuation of other activities previously carried on as an employee or self-employed (Article 27, paragraph 2, letter b)
What is meant by a mere continuation of a previously exercised, will now be explained by the Agency. If the character of novelty is only formal, and there is continuity in the exercise of new business compared to the previous so that, for example, the place is the same, the same customers, and using the same property, then there is no doubt : This is mere continuation.
So - for example - please contact the same market for the same professional field is a condition to be considered mere continuation.
The application of the new regime is not precluded to precarious forms of employment, such as contracts co. co. co. or fixed-term contracts, "which are characterized by their economic and social exclusion." So a degree in architecture that has experience in a study with employment contracts such as those mentioned above, characterized by the "marginal condition" can take the profession under the benefit. The marginal condition you have - specifies the circular - 'each time that the activity of fixed-term employment or activity of coordinated and continuous collaboration has been carried out for a period of time not exceeding half of the three years preceding the 'beginning of the activity. "
Two significant exceptions that shall release the employee from being counted among the mere prosecutors activity even if it remains in the same area of relevance. The first is the case of an employee who after retirement plans to conduct the same activity in the form of self-employment. The second is that of the worker who has done occasional performances. In both cases, the continuation of a previously conducted under subordination does not prevent access to the system of advantage.
Conditions for the continuation of a business activity previously carried out by another party (Article 27, paragraph 2, letter b)
The essential condition to be met is that the amount of revenues of the transferor does not exceed € 30,000. It is necessary, however, the tax year preceding that in which you buy the company: if it is purchased in 2012 will evaluate the revenues of 2011. If the company is acquired during the year, however, it is also necessary that in the same year do not exceed the limit of revenues, as mentioned amounting to 30,000 euro.
Requirements for access to the system of advantage
Who has embarked on a new business after January 1, 2012 is not required to express any option, must specify the intention of access to the new regime of benefit in the statement of commencement of activities marking the appropriate box in the "B picture" of the "AA9 "which is the opening of the VAT number.
Who started the business in 2012 without making such a declaration, will be able to recover within 60 days of the circular (by 29 July 2012). Just because they make the declaration of variation within the deadline of 60 days to avoid penalties.
Similarly, a taxpayer who has issued invoices with VAT has not generated an operation that automatically applies as an option for the ordinary regime. It 'important that they know from the Revenue, "those who intend to apply the new regime, may engage, within sixty days from the publication of this document or practice within the first VAT settlement later if the same will expire after that time, the appropriate adjustments of the documents issued debit tax. ' The modes are specified in detail in the Circular.
They are also required to submit the declaration of change of details, if you wish to take advantage of the system of advantage, even taxpayers who have opened a VAT before 2012. without opting for a specific regime or even opting for the system of new business initiatives and self-employment (Article 13 of Law no. 388 of 2000) - but which are in fact the activity (and thus begin to issue invoices) in 2012.
20/06/2012
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Translated via software
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Source:
Italian version of CercaGeometra.it