the Law of 6 August 2008, No 133 was enacted on June 25, 2008 Decree Law, No. 112, which has been widely discussed in the previous post of July 8, 2008 (see "Blog Archive").
generally confirmed what was said before, showing, however, an important new
- fully deductible VAT on hotels and restaurants from 1st September 2008.
The budget provides for the full deductibility of VAT on hotels and restaurants, in exchange for a partial deduction (75%) of the cost from income tax for entrepreneurs and professionals.
And 'in fact been redrafted Article 19-bis, paragraph 1, letter e) of DPR 633/72, allowing full deductibility of administration of food and beverages.
Before the legislation, the VAT on hotel services and administration of food and beverages was deductible only if they were viewed comfortably at conferences or conventions.
September 1 the fee charged will be fully deductible, whether inherent in the activities of a company or self-employment.
absolute condition of the VAT is deductible, as well as the inherent cost, including the performance of the invoice.
So from 1 September 2008, every time it incurs a cost for hotel, restaurant and serving food and drinks will be requesting the operator the bill, will no longer suffice as a receipt or tax receipt.
For the professionals' deductible is introduced through an amendment of Article 54 of Tuir , which in nuova versione, pur mantenendo il limite globale del 2% dei compensi percepiti nel periodo d'imposta quale tetto al riconoscimento dei costi, ne riduce a monte la deducibilità al 75% dell'ammontare.
Per quanto riguarda, invece, il reddito d’impresa, la modifica dell'articolo 109 del Tuir inserisce la limitazione al 75% della deduzione, misura che tuttavia non ha coinvolto tutte le categorie di costo: restano fuori vitto e alloggio di dipendenti e titolari di collaborazioni.
Le modifiche IRPEF/ IRES hanno decorrenza dal 1° gennaio 2009.
Restiamo a disposizione for any clarifications.
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