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GE Capital arrives in Italy with a new division dedicated to the transport

Milan, December 20, 2006. GE Capital Solutions, specializes in corporate finance division of General Electric Inc., entering the Italian market of leasing of commercial and industrial vehicles. Market whose total value is over 4 billion euros of stipulato.La new division dedicated to funding transportation is specialized in light-duty vehicles, trucks and trailers and is targeted to dealers, manufacturers and end customers. These customers will benefit from a dedicated group specializing in the transport market and personalized financial solutions, through a consolidated experience in the leasing and hire. "GE Capital Solutions finances the world of transportation for over 30 years in the U.S. Canada and other countries of Europe. We use this experience to provide the Italian industry of innovative financial services and transport independent of the manufacturers, "says Eng. Giulio Marelli, Sales Manager for GE Capital Solutions Transportation Italia.La knowledge in the transportation industry allows GE Capital Solutions to provide innovative and advantageous solutions through the recruitment of surrender values \u200b\u200bof "fair market value, longer maturities and a variety of services related to leasing. The dealers will have access to the partner website "extranet" dedicated with which they can independently create applications for funding, send Real-time and receive credit decisions in minutes. ".. we have developed advanced technology, in order to provide dealers with the information and the speed they need to meet the demands of their customers, helping to enrich the their offerings and increase their sales. Extranet with the dealers and their customers receive credit decisions in less than 5 minutes! This service actually helps our partners develop their business and enables carriers to save a lot of time "says Giulio Marelli.

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Horses

E 'for horses born on leasing, financing a new product aimed at the world equestrian. This opportunity is targeted at farms, stables and private persons wishing to buy horses with the benefit of convenient financial conditions
"A horse, a horse, my kingdom for a horse ..." Richard III cried often (1453 - 1485), but they were certainly other times. Now you want a horse? Your wish, thanks to Dr. Aldo Donadi, it can become reality. Oh yes this fascinating man from Milan, quarantasettenne, loves horses as a boy, a year and a half ago, he made up the lease for the purchase of horses. Horses of all kinds, from the prized racing aristocrat's cousin jumping, dressage, suit, gradually up to the simplest "Rocinante." Aldo Donadi, after some work experience in 85 he decided to open in Milan, the firm specializes in leasing and ADR, in this regard, it draws on the experience of LOCAT, which is the agent. Initially dealing with Locat leasing properties, cars, ships, aircraft, art, and so on until you get to the sports world and, precisely, to the horses. Everything starts from a clearly atavistic passion of Dr. Donadi that "the age of 15 years," as he himself tells us, began to mount, almost like a game. "I still remember that day," says Donadio "I went to Bisuschio, near Varese Grizzetti from Edo, and just like that try, I found myself in the saddle. At 24 I bought my first horse, Adnan, a beautiful chestnut with Italian and he started to get closer to the first show jumping competitions. I remember that excitement mounted Garbagnate and finally what I had dreamed during adolescence had become a reality. I had a horse of my own pace and from there to other horses and many, many races, but really, it was short and, in a sense, even sweaty. It was not so easy to find the right horse at an optimal price, or there were some benefits in payment. It was just an expensive sport that did not allow too many digressions, otherwise the budget did not return. " But now everything has changed and the disclaimers are certainly not part of this consumer society, where you always want more and, so, here come new opportunities to great athletes and newcomers to the sport, you can now define the common and popular. Many kids who come riding more and more parents are following their passion "children and pets." Now, to reach high levels in all disciplines of riding, it is increasingly necessary to have a real "Ferrari" of the equine world, as paths, tracks, displays are becoming more technical and then, or you're lucky enough to find the forgotten horse in the arena and be able to make a great champion, or you have to invest very significant sums, but this is no longer a problem. From pony rides for the use of a few thousand euro to the great "new Ambassador of the Olympics can make a good lease and, with payments in installments depending on your needs, and the privilege of having a sincere friend and inseparable everyday peeps from the box in the stable, hoping to see us get there as soon as possible.

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Leasing Fees deductible if the lease is non-existent Italian

The basic function of the operation of financial leasing is a loan for the acquisition in the enjoyment of property by a user. So, if the property is missing or was never delivered, the leasing agreement can not be considered made, and service charges, accused of costs for the year, they become non-deductible. This was established by the Supreme Court Judgement No 23,230 last October 27 by extending the field of direct taxation the principle repeatedly in various decisions (Case 5038/1999, 9665/2000, 7498/2001, 12549/2001, 14710/2001, 15379/2002) on eligibility Tax deductions in the case of the absence of delivery. In particular, the sentence no 15379/2002 lend itself to an analog extension, while referring to a different setting, when it reads "... no acknowledgment of the contractual claim, because of the close interdependence of the purchase agreement and the assignment in the enjoyment of movable property, excludes the implementation of the lease (whichever is the subjective state of the contracting parties) and the ability to deduct the sum that the invoice issued by the person who appears as a supplier, stating that VAT charged by way of revenge .. "and continues that" ... it is not permitted to deduct VAT from the purchaser, upon proof that the item purchased is not never been given to the user .. "E 'then consolidated the' orientation according to which the leasing operation can be considered carried out only with the actual delivery of the goods, and that this may generate only the ends of the grantor the right to deduct VAT by way of revenge. Given this, we can see how the ruling object in our commentary engages in a kind of transmigration of these principles in the field of direct, non-deductible, making the lease payments charged by the lessee between the costs for the year when it is found that the good is non-existent (in this case the dealer had never exercised any activity) and, as such, certainly can not be left in enjoyment to the user. Consequently, ".. the delivery never happened spoils the fundamental cause of atypical preventing the substance of the implementation of the leasing operation .. ". For judges in fact ".. the basic function of the operation of financial leasing is a loan for the acquisition in the enjoyment of property by a user" and ".. where there are the existence or the delivery of good such objective data also do not depend on the particular conduct of the parties, the leasing operation does not perform its basic function, which is the loan for the acquisition in the enjoyment of that item by the user, and disbursement of the grantor results in a sort of funding for the person who appears as a seller of the property, but in reality he never had or has never lost the availability .. ". That's why the absence of good or non-delivery of the same, the operation of the lease is invalid to relatively 'indirect taxation - resulting in a non-deductibility of VAT - both in the field of direct taxation - resulting in the inevitable non-deductibility fees. Also of note the wording of the Judgement of engraved final step in which the judges of the Supreme Court stressed that ".... The operation should be considered fictitious non-existence of well .. ". Words chosen at random and certainly not that make it possible to apply in cases similar to that in the middle of the sentence in question, the discipline of crime with respect to taxes on income and value added, resulting in the same discipline and the same consequences for the use of invoices or other documents for nonexistent transactions.

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TENANCIES SUBJECT TO VAT

The DL 04/07/2006 n. 223 (so-called Bersani Decree), converted into Law 04/08/2006 No 248, has radically altered the system of taxation for the leases of residential buildings and equipment, which have commercial enterprises as part of the lessor.

remember that this scheme provides:
a) Tax exemption for the letting of residential property;
b) Tax exemption on all equipment leases, except those where the landlord opts for the imposition of VAT as well? those made in respect of VAT or non-pro rata Iva less than 25%;
c) registration requirement for all contracts, even if the VAT assessment, with application of the registration fee of 1% for equipment leases.

The decree also refers to yet another piece of legislation (to be issued no later than 09/15/2006) regarding their practice. The decree? entered into force on 09.21.2006 and provides as follows:

1) Registration of contracts outstanding at July 4, 2006
Leases subject to VAT at the date of 07.04.2006, should be recorded electronically in a 1 to 30 November 2006. It 'requires the transmission of data of the contract and not the allegation. With this transmission electronically? can exercise the option to imponibilit? VAT exemption for commercial leases which relate to real property instruments.

2) Payment of stamp duty on that occasion
DOVR? be paid the stamp duty payable on the amount determined for the entire remaining term of the contract, from July 4, 2006, and can? be paid in a lump sum (with reduction) or on the amount each year on each annual installments? which has a maturity date after the same date.

3) Other entities
For individuals who are not acting in the course of business, art or profession, nothing changes than before and therefore will benefit from the direct registration with the Inland Revenue.

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LATE PAYMENT ALLOWANCES

Did you know that the Central Alarm Interbank (CAI) excludes from the system of payments for six months, those who have issued checks without authorization or without funds.

The next payment (called the late payment) only the amount of the title is not 'sufficient to prevent the inclusion in CAI and other consequences of sanctions. The penalty

enrollment in CAI can only be avoided by trying to have paid, in favor of creditors, including the additional charges laid, and that means' a penalty equal to 10% of the amount of unpaid, interest and costs, if any.

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Leasing, a business worth 1.55 billion

A growing sector, a sector that continues to be towed to the economy of a country that is unable to shake off the uncertainties, mainly political, of its future. An area with little shade and a great financial appeal. Let's talk about the yachting industry, a business that in 2005, according to data dall'Ucina (Union national construction and marine industries), an increase of 9% over 2004 with sales of over 2.4 billion and contributed to the gross domestic product by 2, 9 billion
euro.Non There is no doubt this is a market that beyond any possible crisis, he pulls the trailer and made in Italy at the very time when luxury fashion and travel with the brake engaged. As there is no doubt that the decisive role played in recent years the so-called "Italian leasing". Launched in the second half of 2000 to counter the boom of the French who had caused the great escape of our owners to Cote d'Azur, the leasing system designed for boats, according to data provided by
Assilea, continuing to achieve record-breaking numbers: 1543 million € in 2006 (3,414 contracts) against 1.116 billion in 2005 (2,746 contracts). However, to achieve these results, the "Italian leasing" had to wait for the circular of 7 June 2002 of the Revenue for the VAT reduction to 6% (Tremonti bis) and the subsequent Act of 2003 nautical strongly desired by the Berlusconi government. The table above highlights the top ten companies with the data for the period January-August 2006,
both in terms of contracts in terms of absolute value. "In the world of leasing recreational boating - told the journalist Sandra Casellato, general manager of Fortis Lease Italy - there has been a significant increase in the volume of contracts signed since 2002, mainly due to the benefits of VAT legislation and the provisions of Circular 49-June 7, 2002 and which have substantially equivalent benefits of the "French lease" to "Italian."
The amount of the leases on pleasure boats has increased from 243.8 million euro in 2002 to 609.5 million in 2003. Then a crescendo up to 1.5444 billion for the period January to August 2006. Currently, Fortis Lease Spa - the Italian company's leasing group Fortis Lease Sa based in Luxembourg - maintains the fifth position in the Italian pleasure boat market represents a market share of 3.7%. "Miracle? No. All this has happened, according to the president dell'Ucina,
Anton Francesco Albertoni, thanks to the new climate that some time has erased the "criminalization" of luxury, a bad wound remained open for decades in our country. Hence the admonition Albertoni (perhaps the Prodi government?): "We are careful not to break the toy." As if to say, but did not say, "this budget concerns us much." Speaking of Taxes, Albertoni, he took a pebble in the shoes: "The luxury tax was launched from Sardinia - he said - has been counterproductive for the local economies. The cost for the establishment of the Agency for the collection was approximately EUR 5 million. The revenue? Just over 2 million. "

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01/01/2007 EXTENDED UNTIL THE OBLIGATION TO PAY THE MANNER IN MODELS F24 TELEMATICS

E 'was finally issued a decree extending the obligation at January 1, 2007 already 'established by Article 37, paragraph 49 of Decree Law No 223, converted with amendments by Law 248 of August 4, 2006, which imposes an obligation on all registered for VAT to perform all the tax and benefit payments through the use of the Electronic F24.

The extension is not 'but was' granted to the entities referred to in Article 73 of the Income Tax Code, paragraph 1:

letter A) (company 'limited by shares, limited by shares, companies' responsibility to 'limited company' cooperatives and companies 'mutual insurance);

B) (public and private entities other than companies' who have sole or main object of the exercise activity 'trade.

For these the term' entered into force on 1 October 2006, and from that date can no longer 'F24 paper use templates to perform all tax and benefit payments.

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non-issuance of purchase receipt

Official Gazette No 230 of 03.10.2006 and 'was released on DL number 262, 10.03.2006, entered into force on the day of its publication.

Paragraph 8 of Article 1 provides: paragraph 2 of Article 12 of Legislative Decree 18 December 1997, n. 471, the words "where it has been definitively established, at different times, three separate violations of the obligation to issue the tax receipt or tax invoice made on different days over a period of five years" shall be substituted the following: "If is finally found to infringe the obligation to issue the tax receipt or tax invoice.

The new text in place since Oct. 3, 2006, and 'then the following: If
is finally finding of a breach of the obligation to issue a receipt tax or the receipt, even if sanctions were imposed under the provisions of Legislative Decree establishing the framework for administrative penalties in tax matters, and 'willing suspension of license or authorization to carry on 'or of engaging' it for a period of fifteen days to two months. If the fees have not been documented during the five years exceed the sum of two hundred million lire to the suspension and 'readiness for a period of two to six months.

This 'means that the failure to issue a single receipt or receipt of a single door at the close of trading for a period' for fifteen days to two months.

While in the past, many taxpayers, the bankrupt, admitted their error and paid the penalty paid, today and always will deny even the evidence, while not incurring the penalty ancillary reporting period, resulting in increased costs and appeal for their that for the Italian State.

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IRAP - JUDGEMENT OF THE EUROPEAN COURT - NO REFUND

With the judgments of the Court (Grand Chamber) of 3 October 2006, and 'practically wrote an end to the now long-standing problem of duplication IRAP with VAT.

The Sixth EU VAT Directive, art. Article 33 No 1, places a ban on the levying of other domestic taxes which can be characterized as turnover taxes, and more 'precisely means, without prejudice to other Community provisions, particularly those provided by existing Community provisions on the general arrangements for the holding, movement and monitoring of products subject to excise duty, the provisions of this Directive shall not prevent a Member State from maintaining or introducing taxes on insurance contracts, taxes on betting and gambling, excise duties, stamp duties and, more? generally, any taxes, duties or charges which can not be characterized as turnover tax, PROVIDED 'However, such taxes, duties and charges do not, in trade between Member States, a formality' associated with the passage of a border.

has' argued that IRAP was contrary to this directive, as though it is calculated by a method different from that used for VAT, levied on the value net proceeds from the activity? productive, and more? exactly the net value added to the product by the manufacturer, so that 'the IRAP would be VAT.

has 'also claimed that the amount of IRAP collected at various stages of the cycle, from production to consumer input, and' equal to the rate of IRAP applied to the selling price of goods and services charged for home use .

derimere To that question, and the European Court 'was then asked the following question: If the art. 33 of the Sixth Directive must be interpreted in the sense that it prohibits a charge to IRAP of the net value of production deriving from the regular activities of a 'self organized the production of or trade in goods or the provision of services.

Among the many and 'raised the following exception, which appears to have tipped the balance in favor of the Italian Ministry: it must first be noted that, while VAT and' charged at each stage at the time of marketing and its amount and 'proportional to the price of goods or services provided, IRAP and' instead of a tax calculated on net production value of the company during a certain period. Its tax base and 'in fact the difference is that, depending on income, including the production value and costs of production, as defined by Italian legislation. It includes elements as changes in inventories, amortization and depreciation, which have no direct relationship with the supply of goods or services as such. IRAP should not be considered proportional to the price of goods or services provided.

For Italian taxpayers, with this ruling effectively clears up all hope of a refund for the IRAP paid in the past.

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Tax evasion

back at this point, the speech had done in previous articles, the seller is obliged to declare the real price (and, therefore, to pay us taxes) does not fear a tax audit, but by fear (more immediate and tangible) of losing the customer who has an interest in its exact opposite (ie you can declare all the money, to be able to climb from the taxes that she will have to pay). In the same way (with existing rules and elements already in possession of the tax administration) would be enough to go and check made payable to those who are certain vehicles and certain super super villas (taste, perhaps, a little 'tacky ...) and reported as income as the "poor" (for tax) owners. You could (a "no cost" to the IRS) to recover huge sums in a short time and with conclusive evidence from interessati.La recent fiscal space to try to counter the phenomenon mentioned above has introduced provisions on the effectiveness of which only in retrospect, may express an opinion. Private entities that will implement in their homes, renovations, it is compulsory (to be eligible for a substantial "discount" in the statement of income tax) to require the building is listed separately on the invoice cost of materials domestic labor (To see who, having no employees "register" will also be charged to the customer or who, having no employees and subcontracts work to another company, maybe even less of his rule.) Always on building contracts has been introduced administrative penalty if the client pays the fee for the work done by the contractor without first ensuring that it is withholding, and its contribution dependent on the labor used for such work were actually pagati.Per attempt to eliminate tax evasion, it was planned that in case of subcontracting, the tax payment is made differently from the ordinary, but this rule will have effective only after approval of the Union Europea.L 'tax evasion in the sale of immobiliCome has repeatedly reaffirmed, evasion is reduced when one party (or the buyer or seller) has an interest, as has a personal advantage, in that the other fails to pay. In this case, those who potentially would lead to escape, not "may" do so as not to lose the client or to avoid losing part of the gain, to convince the customer to "divide the bad half, reducing the amount fattura.Premesso, the situation is different depending on whether the commercial real estate (warehouses) and residential property (apartments) and whether the buyer and seller are private individuals or firms (individual or corporate form). In the case of industrial properties, usually the buyer and seller are companies (a "private" which acquired a warehouse could cast doubt on the lawfulness of his intent) . Moreover, in many cases (for financial reasons and / or tax) is through the purchase of an operation of financial leasing (leasing), whereby the owner (usually the manufacturer) to sell the property to a company leasing, simultaneously, the financial leases (lease with a sort of final redemption to a fixed amount) to the end user. In hypothesis of this type (which in the field of buying and selling commercial real estate are the norm), the buyer has the need to tax and interest which the seller declares the actual price, being able then subtracted (in the determination of taxable income and, therefore, higher or lower taxes to be paid on it) the amortization (ie, a percentage of the price for a number of years) or lease payments. There are, however, also cases in which both parties agree, an amount lower than the actual state and regulate the rest "black" and in cash, usually before the transfer (after a result, it is difficult to require the seller payment a sum which, officially, does not exist and may be cited in any official document, much less in a judicial proceeding of any debt collection).

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ASSILEA in real estate leasing grew by 15.6 % drawn from immobility (+17.8%)

, the growth for the leasing sector, which in the first half of 2006 scored a 15.6% over the previous year, concluded with a total of over € 23.3 billion. This is shown by an analysis of Assilea (Italian Association of Leasing). In particular, instrumental in the sector (+13.7%) were contracted for an amount of about 6 billion euro real estate (17.8%) totaled 10.7 billion euro in concluded.

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The maneuver

Many the measures contained in the "Maneuver Prodi" (now finally approved - 08/04/2006 Act No. 248 of 11.08.2006 in the Official Gazette No. 186 - I 183) that have and / or seek to have (the results, and if there are To what extent can we see them only in retrospect) a serious impact on evasion fiscale.Di we would sign after the main, with a cut-explanatory, rather than by "experts."

accounting requirements of the trades and professions
These subjects now required to have at least a bank account which will bring together all of their professional income and from which, obviously, will to release the necessary funds to pay the costs related to the occupation not only took the means to live, unless they have some other "source" and found a legitimate source of denaro.Si is a rule that, in itself, not nothing more than "codify" and make mandatory a practice already widespread, being impossible the exercise of a profession, even if minimal, without a bank account. The new requirement is having to pay everything that is cashing in on that account (or a euro or a million euro) except, perhaps, having, soon after, take what you need to live or taking of private expenditure to be made in cash. The intent the rule is that you can "photograph" all receipts, as are obliged to pass on the current account and that (other provision introduced) the banks are required to report financial transactions to the Treasury, but as it is worded (obligation to pay everything without limit minimum amount, with the possibility of taking immediate cash) goes against the normal sense, in contrast with what is said in the previous article on the need to approve rules easy to understand and simple to apply, so does not trigger the alibi "moral" to non-compliance. In yet

to "photograph" at any time the pockets of professionals (when filling) introduced a provision, albeit with a theoretical purpose of control, may in fact lead to increased evasion. The client of the professional, when seeking to pay, assuming, of course, that there was the issue of an invoice, it is no longer free, as before (and as common sense would require) you to choose how to pay (in cash, a check or bank draft, with a bank, a postal payment, etc..), but is obliged to stick to this new requirement: you can pay in cash in 2006 (up to 30.06.2007) to € 1,000, from 1 .07. 2007 to 30.06.2008 up to 500 €, from 1 .07.2008 forward (if the rule will not be changed) up to 100 € (which specialized service is paid and / or you will pay in the future with less than 100 € ?????).

In essence, to control professionals (need sacrosanct, if achieved by means acceptable and "normal" modern state, regardless of political color of the ruling class) forcing customers (who do not have no guilt and no advantage that can not be enrolled as office workers forced the Guardia di Finanza in the hunt for tax evaders, they are real or alleged) to have a bank account in your pocket and your checkbook.

If it makes sense that the customer-company pay means the provision of professional bank, a little 'is not logical that an elderly person who needs professional medical care, and that does not always have a current account (and, given the age, it is perhaps better not the ever, not to run into any fraudster) must, before going to the doctor, go to the bank to open an account (to be used, presumably, just to pay the doctor, hoping not to have to go every day). It 'obvious that this requirement conflicts with a basic need for common sense, that could trigger the "solidarity" between the professional (not correct for tax purposes) and client (still happy to pay in cash, without receiving the invoice, since it is removed from the stomach to the weight of having to manage a bank account). When you wrote that certain standards of the practical impact should be at least discussed (do not pretend to be agreed) with professionals in accounting, working in the field, have their feet firmly on the ground "alluded, just in cases like these.

Measures affecting the automotive sector
The rules introduced, fully shared in the spirit and form, are intended to limit the possibility of reducing the income of businesses and professionals (and therefore pay less tax ) using tools for self-dealing. In particular it has been lengthened the minimum length of automobile leases, abolished the ability of companies to carry out the depreciation on the vehicles themselves and introduced rules, we strongly hopes, will end the scandal of motor vehicles to ultra -luxury vehicles registered as trucks in order to deduct costs that normal cars do not, nor have they allowed.

Measures concerning income self-employed workers (professionals)
E 'was introduced (as existing in the determination of business income) taxation of capital gains, or gains that can be obtained by selling depreciable assets. In practice, this standard will be to hit only the "gain" realized by those who could afford to change every two years the car, realizing, sometimes, a gain (now taxed). It is assumed that, in a very short time, the standard will be "sterilized" by selling used motor vehicles to private individuals to whom, as such, no matter what is stated on the act of selling a € (instead of 10,000). Also for professionals was introduced in the taxation of any gain achieved by "giving" the study (ie customers) to a colleague (a little 'as the taxation of goodwill in the case of companies).

measures of accounting and administrative
E 'was re-introduced the requirement (abolished for years, because he did not give any results and only created an unnecessary movement of paper) to present the list of customers and suppliers. Now we have moved from paper to the use of computer, telecommunication transmissions by the accountancy profession, therefore, have no choice (can not be so masochistic) are having to do (for free) from archives (paper and electronic format) Treasury, performing (always free) on her own checks that occur prior to any formal business tax assessment.
E 'was also introduced to the retail trade sector and of similar activities, the requirement of electronic transmission (in near real time) of the daily fees. If this will help to curb tax evasion, has everything to prove (read the previous article, which warned against non-private interest of the client end user to request purchase receipt). For now, these obligations are understood (by professional accountants and by its customers as an additional and unnecessary quibbles costosi.Sono been anticipated terms of "delivery" (electronic communication) of tax returns, in the aim to get under control as soon as possible the photograph of the taxpayer. In fact, considering the now known (the "insiders") malfunctions of the bureaucratic machinery of taxation, there will be an additional workload (excessive overlapping of deadlines, often without time to read the material, if not, to study the ministerial instructions that always come very last moment) and no real benefit to the state coffers, or in terms of increased effectiveness of control, either in terms of higher tax revenues. Even a child who does not understand that asylum "beats" or does not issue tax receipts (being required to do so) the tax receipts will continue to escape safely, although his accountant have to worry about transmitting (On line) the (limited) amounts of cash receipts and submit a tax return before solito.Sono were also introduced new checks on applicants seeking to open a VAT only in retrospect you can judge the validity or otherwise of measure.

Communications their tax
Depending on the use (or non-use and / or possible misuse) of this provision, you can get good or bad risultati.In synthesis, has been introduced an obligation for banks, post offices, financial intermediaries and companies involved in investment and asset management to communicate electronically (so that they are immediately available and comparable) their tax list, complete with social security numbers, of those with whom they have "relations" with the specification of "nature" of these ultimi.In substance you want to create a large "database" where, making it easy, with button to bait the "snapshot" of each taxpayer: what it's called, where they live, what job does, since declaring a year, vehicles that have (or use) and how much they cost (where he has found the money to buy them, because, poor fellow, says that real estate has so little ...!!!),, where they are and how valuable, how many and what insurance pays (with which money, as above), where he accounts (perhaps cointestato the spouse and / or a relative have-nots, such as grandparents than 100 years, with a valid license to be used in case of loss of points on their books ....), , management of securities, cash coupons from foreign investment (have been "declared" these investments? maybe the "cunning" was covered with some beautiful "tax shelter "....!!!)

Doubling of the period for the tax assessments
In the case of violation (tax), which implies the obligation of a criminal complaint under Article. 331 cp terms of assessment are doubled. The provision is acceptable given the long times of our justice.

controls the regularity of the tax amnesty
the (sacred) is intended to ensure that those with "little money", has "made good conscience" (preventing the tax authorities to carry out checks on the past ) has complied with the formal requirements to be observed and has paid all the installments of condono.Francamente do not understand (in the light of the various investigations on the scale at banks, "the crafty neighborhood" and various similar) because it has "walked the hand" about who has benefited from the "tax shield", legalizing illegal sums of foreign constitutions often Dick, paying a few euro. If this was forgotten, it is possible to arrange. If, however, it was clear political choice, it would, perhaps, the case gives reasons for the taxpayer "normal" waiting for the "Financial" and the reorganization of the pension debts by luck, to say the least.

criminal penalties in cases of non-payment of VAT resulting from the declaration
annualeSi is usually unnecessary persecution, which brings no benefit to the taxpayer and that, ultimately, may facilitate evasion fiscale.In essence, the subject to VAT, which regularly presents the statement, indicating to pay a certain amount (in this case, more than 50,000 €, which are, then, the old 100 million pounds) if it is not able to pay (perhaps because his client has not paid or why he works for public, who pay the cows come home ...), be liable, even in the penalty penale.A this point, the person may also come to mind (lost lost ....) it is better to falsify the VAT return, failing to declare the debt to pay and trusting in a very long time and the possibility of checks (often based) are not "taken".


Changes in real estate in this area, in the few months of life new government, has seen it all and more, with the adoption of measures that have brought down the funds immobiliariin Stock Exchange (burning, by the way, the savings of those who had invested legitimately) and a consequent and, as ever, retromarcia.Ad appropriate time, the situation "seems" (the conditional is obligatory) to have stabilized with the return to a type of taxation is not very different from the previous one. For transactions subject to VAT and additional taxes were introduced (level not excessive) and the registration requirements of the contracts did not exist before.

Without going into too much technical talk, to remember that this is the case in the field of buying and selling of property between private parties (where the index to a deed, an amount much lower than that actually received has always been the norm) have been introduced: - the obligation to disclose the details of the checks (and / or other banking instruments identifiable and traceable in the future from the tax authorities in case of controls) and handled the bank accounts to pay the real estate buying and selling (including any payments), who operated real estate agency - the obligation to indicate the price actually received (in order to monitor the financial situation of those who cashes in order to see the future destination of the sums, and who pays to see where took the money), even if the parties ask to be taxed only on the "cadastral value reassessed", - greater chance of checks, a posteriori, on the basis of what happened in the past, but might lead to unnecessary and expensive (including the tax) litigation.

Still in construction, have been introduced to deal with it, popular, the "black economy" and tax fraud in the area of \u200b\u200bsub-contracts. Individuals also have been indirectly affected by these rules. In fact (to try to find out if the construction company had employees 'black') the person who wants to legitimately in when submitting his tax return, benefit from the tax rebate on building renovations must, among other things, be issued by the company that did the work in which an invoice is shown separately from the cost of materials to the workforce.

In real estate, was the heavy taxation of "building plots" and are no longer allowed depreciation (in business income) part of the cost of industrial buildings (warehouses) due to the cost of the land on which the property was edificato.Inoltre was finally abolished the shortcut that allowed the usual smart well-informed to avoid, with a fake donation, the taxation of capital gains (gain) achieved by selling property to a much higher amount than the purchase

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ITALEASE Prodi. Faenza: "We aim to FACTORING IN LEADERSHIP"

We aim to become a leader in the factoring market in Italy soon. "This was stated by Massimo Faenza, CEO Banca Italease during the conference call to present the interim results. The bank, currently concentrated in the integration with Leasimpresa, which will allow the group to strengthen leadership in the lease in Italy, aims to grow with the decision even fattoring. In this' Italease last sector recorded a growth in turnover by 33% (to EUR 7.6 billion) in the second quarter of 2006. The share current market stood at 14.3%, compared with a market share of 25.2% held by major industry players.

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ITALEASE BANK: HALF NET PROFIT TO 80.1 MLN (+79.4%)

Milan, August 31 - In the first half Italease has achieved a net profit of 80.1 million (+79.4%) and operating income 'amounted to 215.5 million (+41.8%), the cost / income ratio at 25 , 9%. As a note, the growth in net profit and 'to be attributed entirely to normal operations, marked by a significant increase in loans to customers, in the first half have exceeded 14.8 billion, up 16.5% from the end of 2005. In particular, during the first half of 2006 loans for the business' lease rose to 11.4 billion (+21.3%).

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Italease, profits increase by 80%

Italease closed the first half with a net profit of € 80.1 million, posting a +79.4% compared to June 30, 2005. But the really good news is that the good result depends entirely on the trading, which saw an increase in loans to customers of 16.5%. Total revenues exceeded the 215.5 million euro (because the margin of interest, flew more than 107 million, an increase of 34.6%, and net commissions rose 47% to 104.7 million ).
ROAE on an annual basis is equal to 23.5% while operating costs amounted to EUR 58.2 million, grew by 17.2%. Leases were signed in the first half with a value exceeding € 3.7 billion (+14.1%), with a market share of 15.9% (against 14.3% at end 2005). +75.3% Loans, worth 350 million euro. The tier 1 ratio stood at 6.32% and total capital ratio at 9.39%, with a total risk-weighted assets amounted to 11.9 billion euro.Altra important note, the board of directors has approved the merger with Leasimpresa of Banca Popolare di Verona e Novara, with an exchange ratio of 0.1127 shares of Italease against any of Leasimpresa.
Regarding the outlook, the board of directors approved a capital increase with a ceiling of EUR 300 million. The decision, which must be approved by the next meeting, should bring fresh cash into the coffers of the business plan for 2006-2008. The target for the end of this period defined by this plan are to € 351.6 million of net income and operating income of 839.4 million.
Another possibility being studied is a further capital increase, this time with a roof of € 2.58 million, for the issuance of stock options in favor of management. At 15.30 the title
traveling around with a 37.9 share growth of 0.80%, after a higher momentum that had led up to +1.8%.

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The new tax regime of the real estate

The maneuver "Visco - Bersani (DL July 4, 2006 converted into Law No. 223, with amendments by Law No. 248 of August 4, 2006) intervened heavily in the real estate industry with important changes in particular in the context of VAT .
explained below, trying to summarize briefly, the new VAT regime applicable to the real estate industry.

LOCATIONS residential property
Letting residential property is always exempt from VAT (Article 10, paragraph 1, No. 8, October 26, 1972 Presidential Decree No. 633 as amended by the "maneuver") and shall be subject to registration proportional to the rate of 2% (therefore, all leases not subject to registration under the previous legislation must be registered).

SALE OF PROPERTY TO RESIDENTIAL USE
The sale of residential property is normally exempt from VAT unless covers buildings built or refurbished by no more than four years, provided that the sale would be carried out by them has made or renovated or any undertaking which has subcontracted to third parties in their construction or renovation (the latter broad interpretation, which does not correspond to the text of "maneuver" that speaks only to companies building or renovation for the application of VAT to the sale of property for residential purposes is expressly permitted by Circular No. 27, August 4, 2006 of the Revenue - pp. 2 and 3).
It follows that sales of property by real estate companies engaged in resale activities are always exempt from VAT.
For supplies exempt from VAT applies the registration tax and the mortgage and land taxes in accordance with the rules already in force through amendments to the Law "Visco - Bersani," while those subject to VAT shall apply those measures imposed by fixed (you can continue to take account of the benefits granted for the purchase "first home").

LEASE OF BUILDINGS EQUIPMENT
The leases equipment (such as warehouses, offices, shops, warehouses) are (art. 10, para 1, No. 8, October 26, 1972 Presidential Decree No. 633 as amended by "maneuver "):
- exempt from VAT in general;
- to VAT if the tenant is a person who owns the VAT that has no deductible, or has the right to deduct VAT due to the regime of "pro-rata" in no more than 25% (assessed at the inception of the contract, with reference to the rate defined for the year above, and indicated in the lease);
- to VAT in the other cases on an optional basis (ie, at the request of the owner of the property), which will result from the corresponding measure (ie the lease submitted for registration Revenue Agency).
It 'important to note that, irrespective of or exemption from taxation for VAT purposes of the lease, the fees apply in every case, the registration tax at the rate proportional to 1%. Even
all contracts - which in previous legislation were taxable for VAT purposes and therefore not subject to the registration within a fixed period - would then have to be submitted to the Revenue for registration.

SALE OF BUILDING EQUIPMENT
Real estate sales are instrumental (Article 10, paragraph 1, N 8-bis of Presidential Decree No. 633 October 26, 1972 as amended by the "operation"):
- exempt from VAT Generally,
- to VAT if undertaken by construction companies or restructuring for properties sold within four years from completion of construction or renovation (ie, if implemented, always within four years, and by companies who have entrusted to third parties in contract construction or renovation);
- to VAT in the case of option by the seller (ie a request from the seller - which must be printed in the sales - the scope of VAT);
- to VAT if the buyer is a person registered for VAT who has the right to deduct the VAT itself, due to the regime of "pro-rata, to an extent not exceeding 25% (reference should be made to the percentage defined for the previous year and the same must be necessary to bring in the sales contract. If a person purchases a property with an exemption from VAT because it has a percentage of "pro-rata" referred to the year earlier than 25% and, at the end of the year, his "pro-rata for the year under which the sale is below 25%, he must inform the seller for the exemption from VAT of the sale, unless the transaction has already been subject to VAT on an optional basis);
- to VAT if the buyer is a private or not acting in the course of his business, profession or art (in this case, a person must be a statement bring in the sales contract in which the buyer certifies not to make the purchase as a subject VAT).
sales are subject to tax register at a fixed rate (€ 168) for the supplies subject to VAT for free while those for mortgage and land tax will have to serve a total proportion of 4% (the "maneuver" has increased) regardless of the VAT (tax exemption or taxation).

LEASING
To finance leases (the lease) of exactly the same tax regime provided for the locations shown above.
E ', also provided limited the purchase by the leasing company and the repurchase by the user (but only if the building is a building instrumental) reduction from 4% 2% of the overall proportional result for mortgage and land registry (the registry tax is due instead as sales in the fixed amount of 168 €).
The reduction, however, apply only to purchases and redemptions made after September 30, 2006.

OBLIGATIONS OF CORRECTION VAT deducted in previous years
The new VAT system of buildings, extending the area of \u200b\u200bexempt transactions, the effect under existing tax law (Presidential Decree No. 633 October 26, 1972) to make necessary adjustment of the deduction of the VAT in previous years (VAT on purchases can be deducted if and to the percentage by which the active operations - sales or leases - are subject to VAT in the total turnover that is to total lending). In essence, the initial version of the maneuver (the one in DL 223/2006) was the refund of the VAT deducted from the state since 2001, according to the new rules, now would be wholly or partially non-deductible.
The effect would be devastating, not only with reference to the principle of protection of, but more practically because it would place the majority of firms in the real estate sector in serious, if not very serious difficulties economic and financial (return as legitimately deducted in the five previous years).
the conversion law has revised this aspect by providing that with regard to property other than those for residential use is excluded as a general obligation to proceed with the correction. In fact, this obligation (ie to proceed with the adjustment of the deduction of VAT from previous years) exists only if the first act concluded after the August 11, 2006 is not exercised the option to subject to VAT. For real estate for residential purposes, however, is not required to proceed with the adjustment of the deduction of VAT at the time made with regard to buildings owned as of 4 July 2006 and to buildings owned by companies who have built or renovated for which the term of four years from the date of completion of construction or renovation expired before July 4, 2006.

REGISTRATION OF CONTRACTS FOR LEASE IN AT THE TIME OF
July 4, 2006 The new tax regime provides that all real estate leases, whether on residential property and equipment which are subject to registration in fixed term payment of proportional registration (2% or 1% depending on the type of property). This requirement, that of registration, was previously existing only for transactions exempt from VAT.
The Law of conversion of the "maneuver" expects, over the application of the new tax regime for leases on the date of July 4, 2006 that were not previously subject to registration (because the fee was taxable VAT), the possibility for the parties to submit for recording a special declaration, which may be exercised, if the rented equipment to immovable property, the option for the application of VAT (which will have retrospective effect from July 4, 2006 to ensure continuity of tax and revenue: for any fees charged free of VAT from the date of effect of DL 223/2006 need, in this case, issue a debit note only tax paid by the tenant for the VAT payable on the fees previously billed).
The terms and conditions for this performance and for payment of registration will be established with a specific action that the Inland Revenue to be adopted before September 15, 2006.

HOW TO DETERMINE THE TYPE OF PROPERTY
To determine whether a property is for residential use or not necessary to refer to his land classification, irrespective of actual use (in category of buildings for residential use are therefore the buildings or may be classified in category "A", with the exception of buildings in category "A10" - the real estate category "A10" are offices).

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VAT and other indirect taxes on property sales and rentals

converting Decree Law 223 significantly modify the system of leases and assignments which vary according to their purpose buildings for residential buildings or instrumental nature

The following summarizes the regulatory framework on VAT and registration tax on the real estate and leases real estate after the law of conversion.

Location of residential buildings
hiring, including financial buildings for residential use will be applicable exemption from registration. Therefore, companies that manufactured and lease-type housing and businesses that have built these buildings for resale which, although at the moment, they have come to be leased, from scratch, the exemption from registration. The application of the exemption will result in the non-deductibility of the tax on the purchase, including financial leasing, the cost of maintenance, recovery and management of buildings dedicated to living for companies operating in the field the mere sale of such property and leasing real estate in the area of \u200b\u200btranslational character. It remains, however, without the provision for the non-applicability of the limitation of the deduction on the part of persons engaged in activities that give rise to exempt transactions involving the reduction of the deduction due to the pro rata and the part of undertakings which have as their sole or main object of their activity in the construction of these buildings. It is envisaged that, in the first application, the adjustment of the deduction should not be made with reference to buildings of residential, owned by construction companies / restructured resulting leased as of July 4, 2006, again that the completion of its construction / renovation has taken place by that date. The problem of the adjustment will be limited to the regime in leased buildings whose construction / renovation showing completed after July 4, 2006. The general extension of the exemption to the hiring of manufactured housing-type leads, as a consequence, the application of the proportional registry the rate of 2% and the requirement for registration of fixed-term leases in place by companies who had built for resale and leasing company.

letting of "instrumental by nature "
The scheme of the locations of buildings instrumental nature provides for the exemption from VAT of the leases entered into by any taxpayer, in respect of holders who do not acting in a firm or who, while acting in the exercise enterprise are found to be subject to pro rata deduction for an amount less than or equal to 25%. In all other cases, although the location of the equipment manufactured by nature is taken in by companies who have built or renovated, is expected to blanket application of exemption from registration. The forecast for VAT transactions described above, without this depends on the exercise of any option, it deprives the problem of adjustment. In cases where the exemption is, however, given the opportunity to the landlord to opt for the application of value added, thus solving also on the part of landlords operating in the performance of enterprise, the problem of adjustment of the deduction . The adjustment to the deduction should be made only where the landlord does not avail itself of the possibility of an option for the purposes of the ordinary ways, instead of applying natural exemption from registration. The application of value added, including option for a lease of equipment manufactured by nature, will in any case, the taxation of the fees agreed to register the level of 1%, which is in addition to ordinary taxation for value added tax.
Supplies of buildings by construction companies / ristrutturatici
In general the supply of buildings of all types, made by construction companies / restructuring, are subject to VAT. The liability to VAT regime is applicable to the property if the transfer takes place within 4 years from the date of completion of construction / renovation, however, if the expiration of those terms, the building appears unsold, will apply the general scheme of exemption. In the case of residential property, for which are to expire four years from the completion of the work involved, the construction team / restructuring will proceed with the correction with full repayment of tax deducted in that the good is never put into operation. For manufactured housing type for which the term of four years from completion of construction or renovation to an expired date of July 4, 2006 in the first application you should not make any adjustment, the next sale will be made free without this No adjustment to the deduction. The adjustment to the deduction must, however, be made a scheme for the buildings whose construction / renovation completed showing after July 4, 2006 and its transfer is carried out after the expiry of a period of four years from completion or renovation. In the case of manufactured equipment, application of the exemption will not apply, even though four years have elapsed from the date of completion of construction or renovation, and then in the event that the sale is made in respect of transferees who are not acting exercise of business or who, while acting in the performance of a company, subject to the deductible proportion resulting in an amount equal to or less than 25%. Similarly, the exemption will not apply, and consequently, may be subjected to VAT the supply of manufactured equipment, although that occurred 4 years after completion, if the option to apply the ordinary VAT regime is manifested in its act of transaction.
Sales of manufactured by companies other than manufacturers / ristrutturatici
The VAT system of taxation would be different depending on whether the assignment has as its object manufactured for residential buildings or equipment. It is expected that the supply of buildings for residential, regardless of the quality of the purchaser (company or private), do by entities other than the manufacturers / restructuring, should always be made pursuant to an exemption of VAT with the consequent application of the registration in proportion. From July 4, is no longer allowed to deduct input tax on purchase of buildings or portions of buildings to residential, and the first application, the adjustment of the deduction of input VAT shall not be made with respect to residential property owned as of July 4. For the supply of equipment manufactured by nature is a discipline provided free with the exception of those carried out against persons who are not acting in the exercise business, or carried out against persons who, while acting in the performance of enterprise are found to be subject to the deductible proportion to an amount equal to or less than 25%. With regard to the supply of equipment manufactured by nature given to persons other than those described above is allowed to the transferor the right option for the application of the VAT system in place of the exemption that option will not take the deduction and allow adjustment owners subject the exercise of the deduction of input tax for the purchase of such property.

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impact of 0.1% in 2006 and 0.5% in 2007 on the deficit / GDP ratio

ROME - From the liberalization measures in the tax, the Visco-Bersani decree, that tomorrow should be enacted into law, will introduce a large number of new features. According to government estimates, increased revenues and expected spending cuts will reduce the deficit / GDP ratio by 0.1% this year and 0.5% in 2007. These are the main contents of the measure:
TAXI: the agreement reached with the category gets rid of concurrent licenses. Instead, they are provided for overtime contests the granting of new licenses and introduced additional shifts daily, with recruitment of replacements driving or employees. The possibility of a temporary authorization certificates, the use of additional and replacement vehicles (the so-called double vehicle) to perform direct services to special categories of users and rates for predetermined paths established.

drug: OTC sale in supermarkets will be permitted, but with the 'assistance' of a pharmacist. The heirs of a deceased pharmacist will have 2 years from the death of a spouse to decide whether to retain the title of the year.

BAKERIES: to open a bakery, simply submit a statement to the City. Selling and eating bread and pizza at night.

SALES PROMOTION: the shops will make sales promotion without prior authorization or limitation of the temporal order, except during periods immediately preceding the end of season sales.

OPENING: easier to open a shop will not have to comply with the minimum distances between exercises or, with the exception of bars and restaurants, the professional qualifications. Retailers will have to distinguish between food and non-food goods in the set.

ACCOUNTS: you can close a bank account without penalty and without charge. The bank must inform the customer changes the agreement within 30 days.

LAWYERS: on the compensation agreements between lawyers and clients should be expressed in writing.

PROS: you can pay the doctor bills in cash but only up to a maximum of 1,000 € in 2006, 500 € in 2007 and € 100 in 2008. And 'they are allowed advertising.

RC AUTO: multi-firm introduced the figure of the agent, whose commission will be indicated in quotes and policies.

TLC AUTHORITY: Authority more powers, which will penalize companies that fail to fulfill their commitments to ensure competition in the provision of network and related services.

UNDECLARED WORK: construction sites with staff in black in an amount equal to or greater than 20% of the total number of employees, we will suspend the work. The employer shall equip the employees of an identification card bearing a photograph, which will be presented (otherwise financial penalties).

CLASS ACTION: The action is set collective protection of consumers and users in accordance with Community law.

VAT: The VAT rate remains at 10% on certain products such as chocolate and snacks. The measure also applies to stamps, stoves and gas cylinders. Changes is the VAT on real estate, which will not be retroactive. The sale of property to be subject to non-residential mortgage and land tax of 4% (down 2% for real estate funds) and a registration fee of 168 €. Customers may opt to VAT. In case of lease, the option for the VAT system involving the application of a proportional tax of 1% of the value of the rent. Manufacturers will have four years to decide whether impose VAT on the sale of the property. Buildings, and for three months from October, will drop 20-10%. For merchants, who has a shop over 250 sq Teleservices Agency must provide the amount of revenue the fees obtained daily. On food in the local dance, you charge VAT to 20% and 10% of those imposed on the optional ones).

VAT non-payment: In case you do not pay the VAT, despite having filed a return, you incapperà criminal penalties.

EXCLUSION VAT is scheduled for individual entrepreneurs with a turnover not exceeding € 7,000. Do not have to maintain books of accounts but only keep all your bills.

GAMES OPENING VAT provided a more thorough screening of those who request it.

EXODUS FROM WORK: Keeping the tax cuts on the work incentives for those who have ceased their work before June 30.

STOCK OPTION: will be subject to ordinary taxation for the difference in the value of the shares at the grant date and the amount paid by the employee. You do not pay social security contributions on income from employment, if the decision of the board of directors on stock option is prior to June 30.

INTRAMOENIA: risk manager of the local health commissioner for those that do not allow doctors to carry out professional activities within of public hospitals (the so-called intramural). Indeed, the local health authorities will have one year more time to adapt its structures.

PUBLIC OFFICERS: cut spending by 10% for public managers.

FEES: There are no more commission income in perpetuity. Each collegiate body established will last no longer than 3 years. An initial evaluation considers non-essential at least 73 of the 655 existing between the commissions and committees.

PLAYERS: To prevent fiscal evasion, the player's contract will be sent a copy to the Revenue.

TAX DATA TRANSMISSION TO REGISTER: Banks, post offices and other financial intermediaries will have to transmit Teleservices their tax list, tax codes and data on relationships with their customers since January 2005.

CONTRACT: The contractor will be responsible for VAT payments and contributions have been paid the subcontractor.

CUSTOMERS AND SUPPLIERS: it introduces the requirement to electronically transfer the list of customers and suppliers.

building renovations: costs deductible to the extent of 41% to a maximum of € 48,000

REAL ESTATE LEASING: triggered by October this year and in 2007, the preferential tax regime, at a rate of 2% for the mortgage tax and register for property leasing companies.

COSTS FOR REAL ESTATE AGENT: expenses incurred up to 1,000 € for real estate brokerage can be deducted from next year.

cash registers state subsidy of 100 € for the modernization of the cash register. Consequently, it is extended to 30 June 2007 the obligation of the electronic communication of data.

TAX HAVENS: prevented the use of triangulation. Dirty profits, before returning to Italy that are not routed through tax havens in other countries, will have to prove their provenance. It will also be more difficult to get around the whole scheme of taxation of profits from subsidiaries located in countries with tax havens.

COMMON: Sanctions softer for the municipalities that have a budget surplus three years but which have not fulfilled their commitments to reduce spending.

ICI: you will pay with Unique or 730. Abolished the declaration for those who buy a property. The exemption will not apply to those of the Church property for business purposes only.

TFR increased from 3 to 4 years the deadline for application to its list of the amounts due as a result of the liquidation of the severance pay and allowances equivalent.

NO TAX AREA: is no longer applied to income from non-resident taxpayers, but subject to taxation in Italy.

HOME SALES IN THE EVENT OF DONATIONS: the tax treatment provided for in the case of the sale of property purchased for consideration is aligned to that in which the acquisition was by donation, provided that the period of 5 years that makes the taxable capital gain, shall commence from the date of acquisition free of charge but by the acquisition by the donor.

CHAMPION OF ITALY: skip the preferential tax regime for residents of the town in Switzerland.

GAMES: planned actions against illegal gaming enforcement against tax evasion and tax avoidance, the modernization and reorganization of the sector.

CUSTOMS AGENCY: it can acquire data, documents and any other trasorto intended to be the value declared for import, export, storage in the introduction VAT and customs or in transit.

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Iva new scenario for lease and sale of manufactured

The implementing rules change depending on the subject

02/08/2006 - The maxi-amendment to the Bersani Decree introduces a new VAT regime on taxation of real estate. The substantial change from the first version of the measure are the reintroduction of the distinction between manufactured housing equipment and construction, rectification and deletion of detrazione.Dopo the vote in the Senate, the House also approved the conversion law DL 223/06. The commission, in an advisory capacity, had favorable opinions and observations with a few conditions that essentially confirmed the text came from Senato.L 'outcome of here is contained in the report of the plenary on the website of the Chamber of Deputies . The application or exemption from taking Iva respectively depending on the parties involved in the leasing and sale of property, and depending on the type of property. Leases and sales of real estate for residential purposes are exempt from VAT. So are the supplies made by companies (taxable persons) against any purchaser, provided they act within four years from the date of completion of construction or renovation of the building. Compared with the first version of the decree, is therefore reduced from five to four years the period within which the sale of is subject to amendment Iva.La biggest news is the introduction of an optional system of taxation. In particular, the property management business, including leasing, or may choose to pay less VAT, without this resulting in the non-deductibility of the tax. If the companies choose the subject to value added tax are still required to pay a mortgage and land by 4%, and a registration fee fixed amount of 168 euro. The percentage of 4% becomes 2% for real estate funds, leasing companies, banks and financial intermediaries. It becomes 1% of the fee in the case of rent (proportional registration). dell'assolvimento In order of registration 1%, customers must submit a declaration to the Revenue stating that the choice of option for taxation. The option takes effect for each lease. By September 15 the Inland Revenue will issue a decree laying down the procedures and deadlines for the submission of the declaration and payment of tax by 1% on leases already in progress at 4 July subject to Iva.L 'amendment entails also changes also applied to the adjustment of the deduction (Article 35, paragraph 9 of Decree 223/06), which deprive the decree retroactive. This means that it is no longer required to return the VAT already deducted before switch-bis. In particular, do not repay the tax credits for: - all locations or assignments made free of VAT - the manufactured housing that you already have the July 4, 2006, date of entry into force of Decree 223 / 06, provided that the construction or renovation have been completed less than four years - buildings and equipment in respect of which has been specified, in concluding the first act of sale made after July 4, 2006, the choice of ' imposition of VAT. If the building has been built or refurbished for less four years (by July 4, 2002), sales tax is VAT. However, if the works were completed over four years, the sale transaction is exempt from VAT. This involves the compulsory repayment of tax deducted for the construction or renovation, excluding property for which the work was completed before July 4, 2002.

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