Revenue Agency: the most common questions and answers on inferences, deductions and tax credits
The most common questions and answers Revenue Agency on inferences, deductions and tax credits
Below we publish the full text of Circular 21 dated 23/04/2010 by which the Inland Revenue has said about queries relating to deductions, deductions and tax credits.
It is a valuable tool through which you can check the answers you gave to the Financial Administration applications submitted by taxpayers in relation to arguments and doubts very common in the statements.
Although the intervention might seem too long, I think that each of you can find the right answers and with this regard I prefer to proceed to full publication.
The table of contents is as follows:
1. TAX DEDUCTION OF 36 PERCENT OF ACTION FOR RECOVERY OF RESIDENTIAL BUILDING
1.1.Comunicazione of completion of work
2. TAX DEDUCTION OF 20 PERCENT FOR THE PURCHASE OF FURNITURE AND APPLIANCES
2.1. Furniture purchased before he incurs the costs of restructuring
2.2. Sale renovated housing: effects for deduction on the purchase of furniture
2.3. Refrigerators and / or freezers purchased without replacing your old appliances
2.4. Expenses relating to transport and assemble furniture and appliances subsidized
2.5. Different header of the invoice and the transfer and ownership of different deduction of 36 per cent and the deduction for furniture
3. TAX DEDUCTION OF 55 PERCENT FOR ENERGY SAVING MEASURES
3.1. End date works for interventions that do not require testing
3.2. Replacing the front door
3.3. Application of the deduction of 55 per cent in the presence of Community funds, regional or local
3.4. Creation of a centralized heating system in a building heated only partially
3.5. Communication to the Revenue for works that continue for several tax periods
3.6. Energy saving measures implemented through financial leasing contracts
3.7. Errors or omissions in the compilation of the information to be transmitted to ENEA
4. DEDUCTIONS FOR CHARGES AND DEDUCTIONS
4.1. Donations
4.2. Amount spent deductible for subscriptions to the service of public transport
4.3. Deduction for fees paid by university students out of the office: the sub-lease
4.4. Deduction of interest expense paid for the purchase of a principal in the event replacement of the mortgage contract payable to a spouse with a contract jointly held by both
4.5. Deduction of interest expense paid for the purchase of a principal in the event of a transfer for work
4.6. Deduction of expenses incurred for services rendered by chiropractors
4.7. Deduction of health care costs for the purchase of homeopathic medicines
4.8. Tax deduction for medical expenses subject to reimbursement by the PHASES relating to the spouse who is not fiscally dependent
5. TAX BENEFITS IN FAVOR OF DISABLED
5.1. Medical certification request to individuals with mental handicap
5.2. Certification attesting to the inability to ambulate independently or without the assistance of a companion
5.3. Medical certification request to individuals with Down syndrome
5.4. Recognition of an attendance allowance
6. TAX CREDIT FOR REPAIR AND RECONSTRUCTION OF PROPERTY AFFECTED BY THE EARTHQUAKE IN ABRUZZO April 6, 2009
6.1. Tax credit recognized for the repair, reconstruction and purchase of property as a result of the earthquake that struck the Abruzzo Region
Here are the questions to which the Internal Revenue Service said:
1.1.Comunicazione of completion of work
Q: You were asked if notice of completion of work, for purposes of the deduction of 36 per cent, for the assistance involving an expenditure exceeding EUR 51,645.69 is still a compulsory requirement despite the spending limit on which to calculate the deduction has been reduced, starting from the tax year 2003, from 77,000 to 48,000 Euros, and is therefore below the ceiling established for that fulfillment.
A: The spending limit on which to apply the percentage of deduction, which was originally set at 150 million lire (equal to € 77,468.53), as of 2003, is 48,000 euro, based on art. 2, paragraph 5, of the Law of 27 December 2002, n. 289.
The ability to take advantage of the tax deduction is subject to the fulfillment of the obligations under inter-ministerial decree of 18 February 1998, n. 41 (Council Regulation laying down implementing rules and procedures for the enforcement of the provisions referred to in Article 1 of Law no. 449 of 1997, as amended by ministerial decree of 9 May 2002, n. 153).
In particular, it is necessary, among other things, according to art. 1, paragraph 1, lett. d) of that decree, "to transmit, for works whose total amount exceeds the sum of € 51,645.69 equal to L. 100,000,000, statement of works signed by a person registered in the registers of engineers, architects and surveyors or by another person authorized execution of the same. "
The following art. 4 provides that the deduction is not recognized in case of violation of the provisions of art. 1, paragraphs 1 and 2.
Failure to send the communication means, like the failure to comply with other conditions and limits for gaining the benefit, withdrawal of subsidy.
However, as from 2003, the spending limit deductible (€ 48,000) is below the threshold at which such fulfillment becomes obligatory (€ 51,645.69), it is believed that the provision which provides for the forfeiture of the benefit of any failure sending of the notice, must be surpassed from the deduction required for that tax period.
2. TAX DEDUCTION OF 20 PERCENT FOR THE PURCHASE OF FURNITURE AND APPLIANCES
2.1. Furniture purchased before he incurs the costs of restructuring
Q: Is it possible advantage of the benefit for appliances and furniture purchased before you begin to pay the costs of restructuring the dwelling?
A: To take advantage of the deduction for the purchase of furniture and appliances the taxpayer, based on art. 2 of Decree-Law no. 5 of 2009, must:
* Deduct 36 percent provided for in Article. 1 of Law no. 449 of 1997, for renovating old buildings carried out on housing to which the furniture and appliances are intended;
* I started the building renewal from July 1, 2008, compared to the costs incurred by that date;
* Bear the costs for the furnishing by bank or post office - which shall specify the purpose of the payment, the tax code of the person who pays the tax code or VAT number of the payee - between 7 February 2009 and the 31 December 2009.
The legislature in recognizing the new benefit to "further documented expenses" incurred for furniture and appliances required that such goods are purchased in the context of the renovation of the house, a condition that can be considered verified when the construction works have been started. It must therefore be considered sufficient for the construction start date - resulting from the communication that must be sent to the operations center of Pescara to take advantage of the deduction of 36 per cent - both front purchase of furniture but it is not necessary that the costs of restructuring will be incurred before those for the furnishing of the house.
2.2. Sale renovated housing: effects for deduction on the purchase of furniture
Q: The taxpayer who has made use of the deduction for the purchase of furniture and appliances, can continue to deduct the remaining installments, even in the event of sale of the restructured?
A: The deduction for the purchase of furniture and appliances, recognized up to a maximum expenditure amount deductible of € 10,000 must be divided into five equal yearly amount.
The taxpayer can continue to take advantage of the shares not yet used even if, before the expiry of the period to take advantage of the benefit, the home of the subject building renovations for which he received the deduction of 36 per cent - provided necessary to benefit the further deduction for the purchase of furniture - is disposed of.
2.3. Refrigerators and / or freezers purchased without replacing your old appliances
Q: Can I deduct provided for in Article. 2 of Decree-Law no. 5 of 2009 in relation to refrigerators and / or freezers purchased without replacing old appliances and, therefore, without being able to apply the specific deductions allowed in case of purchase in lieu of previous devices?
A: Article 2 of Decree-Law No. 5 of 2009 excludes from the scope of the deduction of 20 per cent, for which it provides for the purchase of appliances to be used for furnishing homes being renovated building, home appliances energy class not lower than A + "indicated ... the second period ... "of that provision, namely refrigerators, freezers and their combination to which it applies the deduction provided for in Article 1, paragraph 353, of 27 December 2006, n. 296, as extended article 1, paragraph 20, of the Law of 24 December 2007, n. 244.
The latter provision has introduced a tax deduction of 20 per cent (in force until 2010), up to a maximum amount of EUR 200 for each unit, to be asserted in a single installment, for refrigerators, freezers and their combinations , of not less than energy class A +, purchased to replace old appliances.
While the facilitation provided by Decree-Law n. 5 of 2009, in compliance with environmental constraints naturally energy-saving, is a support measure aimed primarily at ensuring employment in industrial sectors in crisis such as the one of the furniture and appliances, the reduction provided by the Law no. 269 of 2006 has the objective of energy savings through the replacement of old equipment with others that guarantee lower energy consumption.
The purpose is not entirely the same and different application contexts of the two concessions lead us to believe, for reasons of systematic consistency, that even for refrigerators, freezers and their combinations, it is possible to qualify for the deduction of art. 2 of Decree-Law no. 5 of 2009, as for other domestic energy class not lower than A +, in compliance with the other conditions.
It is understood that to happen if the condition for applying the deduction provided for by Law no. 296 of 2006, as on the occasion of the purchase is scrapped the old instrument, the latter must be applied benefit.
2.4. Expenses relating to transport and assemble furniture and appliances subsidized
Q: Nell'usufruire of the deduction for the purchase of furniture and appliances, you can also take into account the costs of transportation and installation?
A: It is possible to calculate the deduction provided for in Article 20 percent. 2 of Decree-Law no. 5 of 2009 also the costs incurred for the transport and installation of furniture and appliances for which it is claimed the deduction provided that the expenditure has been incurred by bank or post office.
2.5. Different header of the invoice and the transfer and ownership of different deduction of 36 per cent and the deduction for furniture
Q: If I purchase invoices of the furniture are made out to one spouse and the transfer is ordered by the other spouse, who may claim the deduction of 20 per cent? Also, if a spouse has incurred the expenses for the restructuring of housing and other expenses for the furniture, the deduction of 20 per cent expected in the latter expenditures Who gets?
A: The deduction for the purchase of furniture and appliances, as provided by art. 2 of Decree-Law no. 5 of 2009, converted with amendments by Law no. 33 in 2009, follows the same rules as the deduction of 36 per cent planned for the building renovations. Therefore, similarly to what is allowed for this facility, in the event that there is no coincidence between the invoice header and the ordering the transfer, the deduction for the purchase of the furniture is up to the person who actually bears the cost , subject of course to compliance with other conditions, and in particular the obligation to make a note on the invoice that the expenditure was incurred by those who wish to qualify for the deduction.
In the event that the cost of building renovation has been incurred by either spouse and expenses for the furnishing of the same house on the other hand, it is believed that this deduction can not be recognized to the taxpayer that does not make use of deduction for the costs of building renovation.
Article 2 provides, in fact, that the "Tax payers who benefit from the deduction referred to in Article 1 of the Law of 27 December 1997, n. 449, ...... is recognized a deduction from gross, up to the amount, to the extent of 20 per cent of the additional documented expenses made in the same manner, supported by the 7 February 2009 to 31 December 2009, the purchase of furniture, appliances energy class not lower than A +, ..., as well as television sets and computers, furnishing the property being finalized restructuring "outlining, therefore, the deduction for the furniture as deduction in addition to that for building renovation.
3. TAX DEDUCTION OF 55 PERCENT FOR ENERGY SAVING MEASURES
3.1. End date works for interventions that do not require testing
Q: Within ninety days from the date of completion of work should be sent to ENEA the documentation required by ministerial decree 19 February 2007, as amended. As stated by the Revenue Agency the date of completion of work coincides with the date "test" or attestation of the functionality of the system. In the case of interventions for which testing is not provided, such as, for example, the replacement of windows including frames, in order to meet deadlines for the submission of documentation Enea, the date of completion of work may be self-certified by the taxpayer?
A: With resolution 11 September 2007, n. 244, the writer pointed out that the date of completion of work, from which the period for the submission of documentation to ENEA, coincides with the day of the so-called "testing" of no importance the time of making payments.
In the event that, in view of the type of intervention, the test is not required, it is believed that the taxpayer can prove the date of completion of work also with other documentation issued by the person who carried out the work (or technician who fill out the form informative). While it may not be valid for this purpose a statement made by the taxpayer in the self-certification.
3.2. Replacing the front door
Q: Can I deduct tax of 55 per cent, provided for by Article 345 paragraph. 1 of the Law of 27 December 2006, n. 296, for the replacement of windows including frames, also for the replacement of entrance doors?
A: The art. 1, paragraph 345, of Law no. 296 of 2006 - Finance Act 2007 - includes among energy saving measures, for which the deduction is recognized by 55 percent of the costs, the replacement of windows including frames.
To take advantage of the deduction in respect of that type of action, the interministerial decree of 19 February 2007, coordinated by the Decree of 7 April 2008 requires that through the provision and installation of a new window, including frame, to achieve the improvement of the characteristics thermal existing structures and components existing glazed and also that requirements are satisfied thermal transmittance U, expressed in W/m2K, identified on the basis of the legislative decree n. 192 of 2005.
With a resolution of 9 December 2008, n. 475, the Inland Revenue has stated that the intervention of replacement of entrance doors is due to the tax relief in cases in which the present frame "the same construction components required for the windows," that is, when it is door window.
Finally, the Presidential Decree 2 April 2009, n. 59, laying down in implementation of Directive 2002/91/EC on energy efficiency in buildings, has in fact equivalent to the windows and the doors of the windows, for the purposes of compliance with the requirements of thermal transmittance.
In particular, the art. 4, paragraph 4, letter. c), the aforementioned DPR 59/2009 provides that "For all classes of buildings, as well as classified according to the intended use of Article 3 of the Decree of the President of the Republic August 26, 1993, n. 412, with the exception of the category E.8 (E.8: buildings used for industrial, craft and similar, ed), the maximum value of transmittance (U) of the closures that open and similar, such as doors, windows and windows even if not open, inclusive of fixtures, considering the transparent and / or opaque that compose them, must respect the limits given in the tables 4.ae 4.b point 4 of Annex C to Legislative Decree (August 19, 2005, no. 192) ... ".
In the light of the provisions arisen, the regulatory framework must be considered modified and therefore exceeded the position expressed by the writer in the above resolution n. 475 of 2008.
Therefore, the entrance doors, even if they are not specifically mentioned in Article 1, paragraph 345, of Law no. 296 of 2006, within the scope of application of subsidy like the windows, provided that it is windows that surround the heated building envelope to the outside or to unheated rooms, and are complied with indices of thermal transmittance required for the replacement of the windows.
3.3. Application of the deduction of 55 per cent in the presence of Community funds, regional or local
Q: Article 6, paragraph 3, of the d. lgs. n. 115 of 2008 provides that from January 1, 2009, and specific exceptions, the incentive instruments of any kind, activated by the State for the promotion of energy efficiency, can not be combined with other Community funding, regional or local. In the light of that provision can take advantage of the tax deduction of 55 percent for expenditures aimed at saving energy and not covered by contribution?
A: Article 6, paragraph 3 of Legislative Decree 30 May 2008, n. 115 provides that "With effect from 1 January 2009, the incentive instruments of any kind activated by the State for the promotion of energy efficiency, can not be combined with other Community funding, regional or local authorities, subject to the possibility of overlapping with white certificates and except as provided in paragraph 4. "
Resolution no. 3 of 26 January 2010 the writer - on the basis of information provided by the Ministry of Economic Development regarding the scope of application of the provision referred - has made it clear that the tax deduction of 55 per cent is due between instruments incentive of any kind activated by the State, and, therefore, can not be combined with any incentives received, for the same actions, the European Community, regions or local authorities.
The same ministry has also pointed out that the expression "additional contributions Community, regional or local", contained in the aforementioned art. 6, paragraph 3, includes disbursements by the European Union, the regions or local authorities, sums of any kind, either directly or used to cover a portion of the principal and / or interest.
With effect from 1 January 2009 for the redevelopment energy covered by the scope of the tax, you must choose whether to apply the deduction or, alternatively, benefit from any Community, regional or local.
The taxpayer may claim the deduction of 55 per cent despite having asked for the same intervention assignment of any contributions made by local authorities or the European Community, provided that if the these are actually approved, and wishes to receive it, please return the deduction already used in the statement for the portion not covered by contributions.
To this end, the taxpayer must submit a corrective statement or a supplementary return to their opposition with terms and conditions of art. 2 of Presidential Decree n. 322, 1998.
3.4. Creation of a centralized heating system in a building heated only partially
Q: Is it possible to make use of the tax by 55 percent, provided on interventions aimed at energy saving, for an intervention that involves the installation of a central heating system in a building in which only three out of six apartments, are already equipped with a heating system?
R: Interventions aimed at energy savings, which are responsible for the deduction of 55 per cent are identified by art. 1, paragraphs 344, 345, 346 and 347 of Law no. 296 of 2006 (the 2007 Budget).
Paragraph 347 states that, for any replacements of winter heating systems with systems with condensing boilers and the simultaneous development of the distribution system, there is a deduction from the gross tax equal to 55 percent of the remaining amounts the taxpayer, up to a maximum deduction of 30,000 euro itself.
By circular 31 May 2007, n. 36, it was stated that all interventions aimed at energy saving and typed the above regulations by reference, are eligible for aid only if installed on buildings equipped with heating system functioning, present even in areas affected by the intervention itself, except for the installation of solar panels.
Hypothetical case presented, only the three apartments with heating, on the terms which satisfy the condition required for the application of the tax benefit.
The deduction of 55 per cent, therefore, can not be recognized on the entire expenditure for the installation of the centralized air conditioning in winter, also refers to the heating of units without an existing heating system, but must be limited to that part of expenditure attributable to the units in which such facility was present. In order to identify the share of expenditure deductible, will be used with a scale based on the proportional share thousandth referred to each apartment.
3.5. Communication to the Revenue for works that continue for several tax periods
Q: Is the art. 29, paragraph 6, of Decree Law no. 185 of 2008, converted with amendments by Law no. 2 of 2009, has provided that for expenses incurred in tax years following the year in progress at December 31, 2008, the taxpayers concerned to deductions for interventions aimed at energy saving in art. 1, paragraphs 344 to 347 of Law no. 296 of 2006, must send the Inland Revenue notification specified under the terms and procedures to be determined by decision of the Director of the Revenue. You can qualify for the deduction in the event of failure or irregular fulfillment of this requirement?
A: The decision of the Tax of 6 May 2009 approved the model with which must be communicated to the Revenue expenses incurred for the aforementioned interventions, during the tax years preceding the year in which the work was completed , and predicted that the same should be sent to the Inland Revenue, electronically, by March of the year following that in which the expenses were incurred or, for those with tax year does not coincide with the calendar within 90 days of the end of the tax period in which the expenses were incurred.
The performance, scheduled with regard to just energy improvements that continue beyond the tax year, was introduced in implementation of Article 29, paragraph 6 of the Decree of 29 November 2008, n. 185, amended by law 28 January 2009, n. 2, in order to allow monitoring of the burden borne by the state treasury budget for each financial year, resulting from the tax deduction of 55 per cent.
Since the standard does not govern the case of non-fulfillment of performance or irregular, it is believed that failure to comply with these deadlines and failure to send the model can not result in the loss of the tax benefit in question, there is, however, applicable the penalty in a fixed amount (from € 258 to € 2,065) under Article. 11, paragraph 1, of the d. lgs. n. 471 of 1997, for the default or irregular sending any communication required by tax regulations.
3.6. Energy saving measures implemented through financial leasing contracts
Q: The facilitation in the field of energy savings is also responsible in the event that the taxpayer is funding the implementation of the intervention energy improvements through a lease agreement. In this case, since the deduction is subject to the user, and not calculated in relation to the lease, but on the basis of the cost incurred by the leasing company, is responsible for knowing what are the methods of completing the formalities connected with the use of the tax benefit and the subject was affected by these obligations.
A: The art. 2, paragraph 2, of the Interministerial Decree 19 February 2007, provides that the tax benefit is also responsible in the event that the facilitated interventions are carried out by means of finance leases, in which case the deduction is the user and is determined based on the cost incurred by the concessionaire, not relevant, therefore, for the purpose of facilitation, the lease payments charged to the user company.
With regard to the mode of use of the benefit you believe you make the rules provided for holders of business income and, therefore, there is no obligation for payment by bank transfer or check.
The documentary requirements (duty to notify the Inland Revenue for works that continue in more tax periods, sending the information document ENEA) required for the use of the deduction must be met by the person who takes advantage of the deduction, provided provided that the leasing company, in order to allow the use of the benefit must provide documentation showing completion of the intervention of upgrading the energy efficiency and the amount of the cost incurred on which the deduction is to be made.
3.7. Errors or omissions in the compilation of the information to be transmitted to ENEA
Q: Is it possible to rectify, even beyond the period of ninety days from the end of the work, any errors committed in the compilation of the information to be transmitted to ENEA, electronically, in order to take advantage of the deduction of 55 per cent on the interventions energy saving?
The most common assumptions are:
* Indication of errors in the data of the taxpayer, the identification data of the property of intervention, the other beneficiaries of the deduction, the costs charged, etc ...;
* Expense amounts indicated an extent that it was actually for the occurrence of discounts or rebates on quoted price or because certain costs have had a cash flow after the sending of the card.
A: The inter-ministerial decree 19 February 2007 provides that the card information should be sent to ENEA within 90 days of the end of the work.
However, in line with what had been stated in relation to the notice of commencement of activities required for the deduction of 36 per cent relative to renovating old buildings (cf. circular no. 34 of 4 April 2008), it is believed that the taxpayer can correct the contents of the information document, even beyond the expected closing date for submissions.
In particular, the correction can be done through the electronic submission of a new communication, which cancels and replaces the previously transmitted. More precisely, the new submission must cover not only the information but also the energy efficiency certification, when requested, in relation to the type of intervention.
Communication in the previous adjustment will, however, be sent within the deadline for submission of the tax return in which the expenditure can be deducted, in order to calculate the deduction on expenses incurred in the year to which the statement is relates.
It is understood that in case of discounts or rebates that occurred after the sending of the information, the deduction competes only in relation to actual expenditure, therefore, should be returned sums for which in previous years has already taken advantage of the deduction, such payments must be subject to separate taxation pursuant to art. 17, paragraph 1, lett. n-aa) of the Presidential Decree n. 917 of 1986 (Tax Code).
It is believed, however, that it is not necessary to proceed with the correction of the information in the event that it has been given a name different from that of the bank transfer or invoice or has not been shown that they can be entitled to deduct more taxpayers. In these cases, as explained in Circular no. 34 of 2008, it is sufficient that the taxpayer claiming the benefit of the deduction proves to be in possession of documents that prove the value of money and the extent to which such costs have been actually incurred.
4. DEDUCTIONS FOR CHARGES AND DEDUCTIONS
4.1. Donations
Q: For the purposes of recognition of the deduction from the total income of the cash donations in favor of the Tavola Valdese, referred to in Article 10, paragraph 1, letter l) of the Income Tax Code, can be considered valid receipts issued by the heads of Churches Bodies and Waldensian?
A: Article 10, paragraph 1, letter l) of the Income Tax Code allows you to deduct from the total income, up to a maximum of € 1,032.91, the cash donations made, among other things, in favor of the Tavola Valdese for the purposes of worship, education and charity.
How to exercise the deduction shall be determined by decree of the Ministry of Finance of 11 December 1993 issued by arrangement with the Waldensian Church.
Article 1 of the Decree provides that cash donations may be in addition to the certificate or proof of payment in postal current account and, in the case of bank transfer receipt issued by the bank to the client and from the certificate or certification issued by the Tavola Valdese, on special printed from this set up and numbered. These boards must contain the sequence number of the attestation or certification; surname, first name and municipality of residence of the donor and the amount dispensing liberal, the causal dispensing liberal. The attestation or certificate must be issued and signed, as well as by the legal representative of the Tavola Valdese, even by persons appointed by the Tavola Valdese at churches belonging to the Union of Waldensian and Methodist Churches.
In view of the provisions of the said article 1, the Court finds that the receipts issued by the heads of the Waldensian Churches and organizations that contain the data required by the standard are adequate to permit the deduction of donations provided for in Article 10, paragraph 1, letter l) of the Tax Code.
4.2. Amount spent deductible for subscriptions to the service of public transport
Q: Parents who have supported a charge of 400 Euros for the purchase of a public transport card for the dependent child can deduct the entire cost by dividing it among themselves, without exceeding the limit of 250 Euros each?
A: Article 1, paragraph 309, of Law no. 244 of 2007, as amended recognized for the tax years 2008 and 2009, a deduction of 19 percent for the cost of subscriptions to public transport, up to a maximum of 250 Euros. The circular March 7, 2008, n. 19, pointed out that the maximum deductible amount of 250 Euros must refer collectively to the costs incurred by the taxpayer for the subscription of themselves and dependents.
The amount of 250 Euros is, moreover, also the maximum deductible expense for each subscriber to the service of public transportation, so even if the cost of the subscription is divided between several parties, as in the case of parents who support the expense of € 400 for the subscription of a dependent child, the maximum amount of deductible expense to be divided between the parents can not exceed 250 Euros.
4.3. Deduction for fees paid by university students out of the office: the sub-lease
Q: Can I qualify for the deduction of 19 per cent, provided by. 15, paragraph 1, lett. i-e) of the Income Tax Code for fees paid by university students out of the office, even in the case of subletting?
A: Article 15, paragraph 1, letter i-e) of the Income Tax Code, recognizes, under certain conditions, to students enrolled in a degree program, the deduction of 19 per cent from the gross, rents, for an amount not exceeding € 2,633, resulting from:
* Leases entered into or renewed under the Act of 9 December 1998 n. 431, as amended;
* Hosting agreements, and by the acts of enjoyment assignment or lease, entered into with entities for the right to education, universities, university colleges legally recognized, non-profit organizations and cooperatives.
The hypothesis of "subcontract" is not one of the contractual arrangements indicated in art. 15, paragraph 1, lett. i-e) of the Tax Code.
In the absence of such a provision, since this law is not susceptible to broad interpretation, the deduction in question is not usable for sub-letting contracts.
4.4. Deduction of interest expense paid for the purchase of a principal in the event replacement of the mortgage contract payable to a spouse with a contract jointly held by both
Q: In the event that the original loan agreement, signed by one of the spouses to purchase co-ownership of the main building is extinguished and replaced by a new loan to both spouses jointly held by co-owners, one of which is tax- dependent on the other, you can take advantage of the deduction on interest expense for the share of the spouse's dependents for tax purposes?
A: The art. 15, paragraph 1, lett. b) of Presidential Decree December 22, 1986, n. 917 (Tax Code) recognizes a tax deduction equal to 19 percent on interest expense and related charges, which are paid in consideration of loans secured by mortgages, contracts for the purchase of the property to be used as a principal residence within one year purchase, for an amount not exceeding € 4,000. The purchase of the property must be made within one year before or after the date of signature of the loan agreement. No account is taken of this period in the event that the original contract is extinguished and it is entered into a new one for an amount not exceeding the residual amount of principal outstanding, plus the expenses and charges related. In this case, as stated in Resolution 21 December 2007, n. 390, if the new mortgage is for an amount greater than the remaining portion of capital, increased expenses and related expenses, the deduction competes within the limits of the abovementioned quota.
The regulatory provision that allows the taxpayer to retain the tax benefits during the replacement of the old mortgage tend not to hinder tax to free choice of the person to pay off the old mortgage and contracts proposed a new one.
The resolution of 21 February 2008, n. 57, in relation to a case similar to the present one, he pointed out that the husband, who, as a result of the renegotiation of the original loan, signed by both spouses for the purchase of a main co-owned, to become the sole owner of the loan agreement, is entitled to take advantage of the deduction in relation to the share of interest expense originally attributable to the other spouse.
The instructions contained in the above document practices recognize the unitary character of the operation of extinction and ignition of the new mortgage, given the substantial continuity of the relationship originally signed, resulting in preservation of tax benefits previously recognized in relation to the first contract.
In the present case you make a hypothesis speculate from that described in the aforesaid Resolution. 57 of 2008. Also in this case, where the loan agreement from the beginning had been made payable to both spouses, the same could qualify for the deduction on the interest paid.
It can be said that both the holders of the new mortgage can benefit from the tax deduction in the case in which one of the spouses is fiscally dependent on the other, the deduction will be for the spouse who is not fiscally responsible also for the portion attributable to the dependent .
It is understood that the deduction is only due to the interest attributable to the remaining equity of the previous mortgage and within the limits of 4,000.00 euro in total for both spouses.
4.5. Deduction of interest expense paid for the purchase of a principal in the event of a transfer for work
Q: Article 15, paragraph 1, letter b) of the Income Tax Code allows you to continue to deduct the interest paid on the purchase of the property used as a principal residence even where the person transfers his residence main in a new municipality for work. The employee who fixed the new habitual residence in a neighboring town that is located in the work place can continue to qualify for the deduction?
A: The right to deduct for interest expense remains even in the case in which the taxpayer transfers his residence in a neighboring town that is located in the workplace. The generic wording in the standard "transfers for work" allows, in fact, to continue to qualify for the deduction in cases where the change of the main building is objectively attributable to the current employment status of the taxpayer without requiring the additional condition that the new principal residence is established in the same town in which is located the workplace.
The principle that allows the deduction of interest expense only in relation to property used as a principal residence may be waived as long as there the conditions laid down for use of the derogation, ie as long as there remain the "business reasons" that led to the change of usual residence .
If, therefore, are not the work requirements that have resulted in the displacement of habitual residence shall not find application Notwithstanding the aforementioned, with the result that, starting from the tax period following the one in which no longer fulfills the above needs to work, the taxpayer will lose the right to deduct interest.
4.6. Deduction of expenses incurred for services rendered by chiropractors
Q: The circular of 18 May 2006 no. 17, made it clear that the costs of chiropractic services, as long as prescribed by a physician, may be within the health care expenses deductible provided that they are duly authorized and executed in centers under the technical responsibility of a specialist. The documentation required to qualify for the deduction is made from the bill of the structure authorized to perform activities of chiropractic treatment and doctor's prescription.
Article. 2, paragraph 355, of the Law of 24 December 2007, n. 244, provided for the establishment at the Ministry of Health of a register of doctors of chiropractic, however, referring to an implementing regulation of the Minister of Health to identify the skills of the chiropractor that, to date, has not yet been approved.
In this regard, it asks whether the costs incurred for services provided by doctors of chiropractic are recognized as deductible medical expenses even in the absence of the actual operation of the register of doctors of chiropractic.
A: The art. 2, paragraph 355, of the Law of 24 December 2007, n. 244 (Finance Act for 2008), provides that "it is established at the Ministry of Health, at no cost to the public purse, a register of doctors of chiropractic. The registration to the register is allowed to those who are in possession of master degree in chiropractic or equivalent. A graduate of chiropractic has the title of doctor of chiropractic and carries out his duties as freely as health professional primary degree in the field of the right to health, in accordance with current legislation. The chiropractor can be inserted or agreement or in the facilities of the National Health Service in the manner and form provided for by law. The rules for implementing this paragraph shall be issued within six months from the date of entry into force of this Act, pursuant to art. 17, paragraph 3, of the Law of 23 August 1988, n. 400, the Minister of Health. "
The arrangement, while framing the chiropractor between health professionals of primary degree, refers to a decree of the Ministry of Health to identify the skills of this professional, which, to date, has not yet been issued.
In the absence of the regulation implementing that identifies the professional profile of the doctor of chiropractic and the teaching order to achieve the related health care professional title of First Instance, must be considered still valid explanations given in Circular 18 May 2006, n. 17. The benefits of chiropractic treatment, therefore, form part of the health care deductible provided that they are duly authorized and executed in centers under the technical responsibility of a specialist. Of course, the chiropractor who is also a medical doctor can perform the provision of chiropractic treatment under their own responsibility.
4.7. Deduction of health care costs for the purchase of homeopathic medicines
Q: And 'possible to make use of tax deductions for purchases of homeopathic medicines, even in the absence of the tax on the documents of the trade name of the product or the number of marketing authorization (MA) of the medicine?
A: Under the current regulations, the right to benefit from the deduction or tax deduction for the purchase of medicines is subject to possession of a receipt stating the applicant's social security number of the recipient of the pharmaceutical product, the nature, quality and quantity of drugs purchased.
The indication of the nature of the product purchased is expressed by the condition generic "drug" or "medicine" (res. no. 156 of 2007) or, for homeopathic products, the words "homeopathic" (res. no. 10 of 2010) . The quality of the product must be indicated by returning the trade name of the drug (res. no. 156 of 2007).
To balance the protection of the privacy of citizens and the public interest in reducing the risk of undue deductions and tax deductions, the Guarantor for the protection of personal data, by decision of 29 April 2009, published in Official Gazette no. 107 of 2009, ordered that the quality of the product must be indicated by returning the number of marketing authorization (MA) of the drug, detected by optical reading of the bar code, rather than by an indication of its trade name (circular No. 40 of 2009).
With regard to homeopathic products for which has not yet been activated the procedure for the allocation of the code of marketing authorization (AIC), the Ombudsman for privacy has stated that currently is, however, possible to identify uniquely each drug through a code is valid throughout the national territory, attributed by private bodies, detectable by optical reading.
Based on this information, it must therefore be concluded that on the fiscal spending of the quality of homeopathic medicines should be reported using this number.
As for the tax year 2009, the certification issued by pharmacies could be made for a portion of receipts where there are trade names of medicines purchased by receipts or where it is already reported the identification number with decoding on the quality of homeopathic product. It is clear that in both cases the health care costs may be recognized as a deduction from gross or calculated as a deduction from the total income.
4.8. Tax deduction for medical expenses subject to reimbursement by the PHASES relating to the spouse who is not fiscally dependent
Q: The resolution of 28 May 2004, n. 78 / It has made clear that the contributions to the STEPS (Fund Integrative Healthcare for Managers of Industrial Enterprises) by retired executives are not deductible from the total income, with the result that health care costs incurred, even if redeemed, in whole or in part, by the Fund for membership shall be deductible from the gross to the extent that it exceeds € 129.11.
The retired executive who enrolled in the management STEPS also the spouse has not paid of course also entitled to reimbursement of health care costs related to these.
In this regard, we would like to know if the spouse who actually supports health spending, can take advantage of the tax deduction pursuant to art. 15, paragraph 1, lett. c) of the Tax Code.
A: Pursuant to art. 15, paragraph 1, lett. c) of the Income Tax Code is expected to be deductible from the tax on natural persons in the health care costs, the extent of 19 per cent, for the part that exceeds € 129.11. The same article states that "shall be deemed to remain the responsibility of the taxpayer also the expenses reimbursed as a result of contributions or insurance premiums paid by him and for which it is not for the tax deduction or that are not deducted from his total income or the income that combine to form it. "
On the basis of this provision, therefore, the tax treatment of medical expenses reimbursed in respect of contributions paid varies according to the deductibility of such contributions.
With regard specifically to the FASI, the resolution of 28 May 2004, n. 78 / E, has made it clear that the contributions made by the directors in the STEPS service do not form part of the taxable income pursuant to art. 51 of the Income Tax Code, with the result that health care costs reimbursed by the fund may not be deducted / deducted from the tax payable by the executive or from the taxes due is not paid by his family, in accordance with art. 15, paragraph 1, lett. c) of the Tax Code.
For managers, pensioners, the same resolution stated that these, unlike those in the service, to the contributions to the PHASES can not benefit from the provisions of art. 51, paragraph 2, letter a). In order for this provision to be applicable, in fact, it is necessary that not only the contribution paid by the income earner, but also to be borne by the employer, is referable to the position of the individual employee retired, which was not found for the contributions made in favor of STEPS to pensioners by the company.
For the above reasons, the medical expenses reimbursed by the fund are deductible / deducted from the gross tax equal to 19 per cent, for the part that exceeds € 129.11.
In line with this orientation, it must be assumed that if the STEPS reimbursements retired executive also medical expenses incurred by the family not to load, as a result of contributions which have not benefited art. 51, paragraph 1, lett. a) of the Income Tax Code, such expenses are deductible in accordance with art. 15, paragraph 1, lett. c) of the same Law by the same family that has incurred.
5. TAX BENEFITS IN FAVOR OF DISABLED
5.1. Medical certification request to individuals with mental handicap
Q: If you have a physical or mental disability severe enough to have led to the recognition of an attendance allowance can take advantage of the facilities provided for the purchase of the car even if their disability status is attested by a medical certificate different from the version released pursuant to art. 4 of Law no. 104 of 1992?
A: People with a mental disability or mental illness severe enough to have led to the recognition of an attendance allowance can access the facilities provided for the purchase of cars by people with disabilities regardless of the adaptation of the vehicle.
With round 11 May 2001, no. 46, on the certification required in order to receive the tax benefits for the purchase of the vehicle without the constraints of adaptation, it was stated that people with a mental handicap or mental illness must be in possession of:
* Notice of assessment issued by the medical committee of art. 4 of Law no. 104 of 1992, which shows that the subject is in a state of severe disability pursuant to art. 3 of the Act, arising from mental disabilities;
* Certificate of award an attendance allowance, of which the laws n. And No. 18 of 1980. 508 of 1988, issued by the Commission to establish invalidity civil (as per Law no. 295 of 1990).
These indications should not however deemed to be strict since for the other categories of disabled and entitled to the tax benefits for the purchase of vehicles, it was stated (Circular No. 15 July 1998, n. 186, and the latest res. Jan. 25 2007, n. 8) that is impossible to ignore the finding formal disability by the medical commission of art. 4 of Law no. 104 of 1992, if such persons have already received the recognition of disability by other public medical committees such as the Committee on the recognition of civil, business, war and the certification issued by these clearly show that the invalidity involves, depending on the case, serious or reduced limitations to the ability to walk.
In line with this orientation, it must be held that, even for people with mental handicap or mental, for the purposes of tax relief in question, the state of severe disability in art. 3, paragraph 3 of Law no. 104 of 1992, can be validly evidenced by the certificate issued by the medical committee responsible public ascertainment of the status of disability provided that it explicitly highlights the severity of the disease and the nature of psychic or mental thereof.
Conversely, it can not be considered suitable certification stating generally that the subject is invalid "with total and permanent incapacity for work and requiring constant care, not being able to carry out normal everyday activities."
This certification, in fact, even if issued by a medical board would not allow the public to detect the presence of specific disability required by tax regulations.
5.2. Certification attesting to the inability to ambulate independently or without the assistance of a companion
Q: Can benefit from the tax breaks for the purchase of vehicles, subjects with severe limitation of walking ability in possession of a certificate of disability support specifically stating "the inability to ambulate independently or without the help of a companion" ?
A: With regard to disabled people with severe limitation of the ability to walk, or pluriamputati, with circular 11 May 2001, n. 46, on the certification required in order to receive the tax benefits for the purchase of the vehicle without the constraints of adaptation was required notice of assessment of disability issued by the medical committee at the ASL in art. 4 of Law no. 104 of 1992, which shows that the subject is in a state of severe disability pursuant to art. 3 of Law no. 104 of 1992, arising from conditions (including pluriamputazioni) that result in serious permanent limitation of ambulation.
Similarly to what was stated in relation to the question 5.1., It must be assumed that the state of severe disability, which includes a permanent restriction of walking ability, it can be documented by a certificate of disability issued by a medical board public, specifically stating "the 'inability to ambulate independently or without the help of a companion ", provided the certificate of disability specific reference also to the severity of the disease. It is possible, therefore, regardless of the finding of the formal severity of disability by the medical commission of art. 4 of Law no. 104 of 1992.
5.3. Medical certification request to individuals with Down syndrome
Q: Is the art. 94, paragraph 3, of the Law of 27 December 2002, n. 289 (Finance Act 2003) provides that "in view of the specific nature of intellectual disability only partially stable, defined and obvious, ..., people with Down syndrome, at the request accompanied by the presentation of the karyotype, are declared by the relevant committees established at the local health or your family doctor, in situations of gravity pursuant to art. 3 of the Law of 5 February 1992, no. 104, and shall be exempt from further visits and inspections. "
In view of the provisions of the above standard, we asked whether people with Down syndrome can benefit from the tax relief provided for the purchase of vehicles by presenting the certificate issued by your primary care physician?
A: In view of the provisions contained in Article. 94, paragraph 3, of the Law of 27 December 2002, n. 289, it is believed that if the physician certifies that a person is suffering from Down syndrome, this certification is valid also for the recognition of tax benefits provided by art. 30, paragraph 7, of the Law of 23 December 2000, n. 388 (which refers, generally, to the benefits provided for by art. 8 of Law no. 449 of 1997).
It is understood that in order to benefit from the above-mentioned tax benefits, individuals with Down syndrome, like other people with mental disabilities, must be recognized also in possession of the requirements for the carer's allowance, as provided by . 30 of the Law of 23 December 2000, n. 388.
5.4. Recognition of an attendance allowance
Q: In relation to disabled psychic or mental disability severe enough to have led to the recognition of an attendance allowance, you ask whether, for the purposes of tax relief provided for the purchase of vehicles, recognition of that benefit should be understood as a health requirement or, in the strictest sense, as actual granting of providence health. For example, a person who has obtained from the Medical Commission for the disability support recognition of the right accompaniment decade from the tax in case the region, according to the law n. 18 of 1980, does not give the carer's allowance because, alternatively, an in-patient in a care free?
A: With regard to health requirements for the recognition of an attendance allowance, which must also be in possession of the handicapped psychic to access the tax benefits provided for the purchase of vehicles, it is believed that, if the right to the allowance has been recognized by the competent committee, the replacement of the benefit with other forms of assistance, such as inpatient care at a health facility with a right to be charged by a public body, as provided by Law no. 18, 1980, in principle does not preclude the use of the tax on the purchase of the car.
It should be noted, however, that in order for the enjoyment of the benefit appears legitimate, the vehicle must be used for the benefit of the disabled, as required by art. 1, paragraph 36, of the Law of 27 December 2006, n. 296.
That provision, in fact, although literally refers only to persons with limited mobility, states a principle that for logical-systematic reasons must refer to all categories of stakeholders from the facility in question.
6. TAX CREDIT FOR REPAIR AND RECONSTRUCTION OF PROPERTY AFFECTED BY THE EARTHQUAKE IN ABRUZZO April 6, 2009
6.1. Tax credit recognized for the repair, reconstruction and purchase of property as a result of the earthquake that struck the Abruzzo Region
Q: The Ministerial Ordinances enacted in relation to seismic events occurred in the Abruzzo region, in April 2009, recognized a tax credit can be used for the purposes of income tax, in equal installments for the year in which the expenditure was incurred and subsequent years for repairs and reconstruction and purchase of a principal as well as for the repair of property leased under the same conditions in force at the date of April 6 ..
He wonders whether the tax credit should be recognized only as a result of the actual expenditure was incurred, and, therefore, limited to the expenses incurred and paid in each tax year, or if the annual fee should be equal to a percentage of ' amount of contribution that the City, alternatively, may be paid to the beneficiaries of the credit and that is indicated by the model of "Communication from the municipalities of data relating to applications for assistance ..." in line "Contribution granted."
A: The art. 3, paragraph 1, of the Decree Law of 28 April 2009, n. 39, converted, with amendments, by Law of 24 June 2009, no. 77, and Orders of the President of the Council of Ministers no. 3779 of 6 June 2009 (referring to buildings damaged by the earthquake with outcome of type B or C) and no. 3790 of 9 July 2009 (reference buildings damaged by the earthquake with outcome of type E) grant to those affected by the earthquake in Abruzzo on 6 April 2009, subject to submission of a special application to the Municipality where the property is situated, a contribution to grants, also with the methods of the tax credit, and subsidized loans guaranteed by the State, for expenses related to the repair or reconstruction of buildings destroyed or damaged or declared unfit for the purchase of new housing replacement housing Main destroyed.
Article 7, paragraph 7 of the Ordinance of the President of the Council of Ministers no. 3803 August 15, 2009 grants to owners of real estate leased on 6 April 2009 and damaged by the earthquake with outcome of type A, B or C that enter into leases under the same conditions as those in force at that date for a period not less than two years, a contribution for the repair of these properties also in the manner of the tax credit, up to a total of 80,000 Euros.
With regard to the use of subsidy by the mode of the tax credit, both Article 3 of the Ordinance no. 3779 of 2009 that Article 3 of the Ordinance no. 3790 of 2009 provide that the tax credit accrued in relation to the repair or reconstruction of the main building damaged or destroyed, or the purchase of a new dwelling equivalent to the main house destroyed "is used for the purposes of income tax in 20 straight-line basis for the year in which the expenditure was incurred and subsequent years. " For repairs and reconstruction on different properties from the main house, "the tax credit can be used for the purposes of income tax and is allocated, at the option of the taxpayer, in 5 or 10 in straight-line basis and may not exceed in each year, the tax net. "
In the light of the literal meaning of the legislation cited above, the writer believes that the recognition of the tax credit is limited to the costs incurred and paid in each tax year.
It should be noted that, in the event that, for the above-mentioned assistance stakeholders require to take advantage of the subsidized loan the tax credit should not be reported in the statement given that the same will be used by lenders to recover the amount of the installment of the subsidized loan.
29/04/2010
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Translated via software
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Source:
Italian version of ReteIngegneri.it