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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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