And 'possible IRPEF property tax exemption for which it was paid IMU, despite being the subject of a lease, even partial. From the house rented for part of the year, to use as a principal residence but with a portion leased. Let's see the cases in which the effect operates which involves the replacement of the income tax savings of individuals.

The payment of municipal own (IMU) may exempt the taxpayer from the payment of income tax (PIT) on buildings, the buildings, the land on which it has paid the IMU. This as a result of a substitution mechanism IMU - personal income tax introduced in the legislation that established the council tax. It is more precisely the goods not leased, but the Inland Revenue, with a circular, clarified some cases involving property leased, even partially, and the main house.

On INPS delivery telematics CUD form required by the Stability Law 2012 for saving objectives of public spending. The Cud paper is issued to pensioners only on request. The body with a circular has listed all modes of CE: the branches Caf, post offices (surcharge), from e certified PEC, the movable lid, up to the delivery with shipping to home. We see all the information.

INPS has the obligation to transmit the certification only of income from employment, pension and similar (CUD) by 28 February of the tax year following the year in which the income relates. To this end, the institution in the early months of each year performing massive mailing of the certification only of income from employment, pension and similar to those for which it serves the function of withholding. From 2013 part of the telematizzazione sending the cud INPS, as a result of changes to the Stability Law 2012. That is, the filing of the form CUD home of the pensioner is no longer automatic, but must be activated upon request.

The taxpayer who has the 730 must keep tax records for inspection by the Inland Revenue. From the speaker slip of medicines, medical expenses relating to the invoices, receipts by bank transfer models f24 paid. And the storage is for a few years. We see all aspects.

Each year taxpayers Italian owners must submit income tax returns, the 730 or the model Act. The methods of presentation are different: the ability to present a 730 by the employer to the presentation via a CAF or a professional, both of the 730 that the model Act. One of the requirements to which the taxpayer is required is the conservation of the documentation relating to data reported in the model presented.

Even if the rates go down and taxes go up, deposit accounts are still the most profitable of the Government and have the guarantee of the Interbank Deposit Guarantee Fund.

The deposit account seems to have lost its appeal after that rates for a year now, and have come down also came the rise of stamp duty. On closer inspection, however, still reveal an investment tool convenient, certainly more of government bonds.

Who has invested in three-year BTP Bot annual or, in fact, will get your bank account amounting to a net gain of 2.01 and 1%. The deposit account, according to the average of the offers currently on the market, fruit instead the 3.28% equity.

Italian law provides for certain benefits for those who buy your first home, to go to live with their love, perhaps to begin to form a new family. Several, however, the rules provided for couples who have entered into a marriage and those that, instead, they decided to simply go to live together.

There are facilities for the purchase of a first home for cohabiting or not? Who to contact to ask if in their town or region are of economic aid for those who have decided to buy your first home in pairs? Let's see what do you expect when the Italian legislature.

This is confirmed by the Inland Revenue in Resolution no. 215 / E of 12 August 2009.

The question posed by a taxpayer concerns, precisely, the ability to access the deductions of 55% on expenditure incurred for the redevelopment energy for the replacement of a heating system, consisting of three fireplaces and a stove, with total power of 15 kW.

The particularity of this case consists in the fact that the building, for which the taxpayer requires the deduction of 55% has been declared unfit for use, as a result of an earthquake.

The Ministry of Education, in agreement with the Ministry for Economic Development invests € 8 million in favor of SMEs and start-ups in the field of digital technologies (ICT) of Convergence Regions (Calabria, Campania, Puglia and Sicily). The line Big Data Startup of the contract in 2013, provides access to funding of up to € 1,200,000 for the development of technologies for the management of large databases: cloud computing, data integration, cyber security, big data analytics.

In the specific project proposals must orientate the Development of technologies, models and services (industrial research) capable of allowing the management of large amounts of data in one of these areas: health, communication, mobility, energy, tourism, public policies .

The purchase of a house destined to be the "first home" is, obviously, a crucial event for each person. Since 1982 (the time when the law was enacted the so-called "Ant") multiple interventions were regulations regarding tax benefits.

The facilities provided by the law of log (TU 131, 1986) are to be eligible for preferential tax treatment in the taxation of real estate.

First, the tax base on which to calculate taxes consists of the cadastral value of the property reassessed by a specific coefficient, lower than ordinary (currently the cadastral income multiplied by 116 instead of 126 in reference to the other residential property not intended for first home) .

From tax deductions for dependent children, deductions for medical expenses, education, and other charges and expenses incurred by parents for their children: we see the mode of apportionment between the two parents of the tax benefits accruing to the family. Especially the rules of distribution in the event of separation of the spouses, unmarried parents or spouse missing.

Italian families entitled to some tax benefits with respect to taxes on income payable annually. The tax on personal income (personal income tax) is calculated on the income of the taxpayer and, in its method of calculation takes into account the family situation, income of the worker and also of certain charges and expenses incurred for himself and his family, subject to tax deductions.

From 1 January 2013 has opened up the agenda. Not that of Monti, but that of millions of Italian families, firms, workers, professionals, government offices can begin to write down what awaits them in 2013. News, some, already covered by existing legislation (such as the quarterly update of energy bills), but for the most part unpublished, many measures introduced by the outgoing government was able to produce little more than a year of activity: Decree "Save Italy", which has revolutionized the pension system, to the Stability Law 2013, which has "boarded" a flood of corrective measures and additional measures. Here are all the measures relating to the IRS.