- Bonus Overtime (Article 1)
- € 200.00 in respect of holders of retirement income and only members of the family, where the total income does not exceed € 15,000.00;
- € 300.00 for the family of two components, where the total household income does not exceed € 17,000.00;
- € 450.00 for the family of three components, where the total household income does not exceed € 17,000 , 00;
- € 500.00 for the family of four components, where the total household income does not exceed € 20,000.00;
-€ 600.00 for the family of five components, where the reddito complessivo familiare non sia superiore ad euro 20.000,00;
- euro 1.000,00 per il nucleo familiare di oltre cinque componenti, qualora il reddito complessivo familiare non sia superiore ad euro 22.000,00;
- euro 1.000,00 per il nucleo familiare in cui vi siano figli a carico del richiedente portatori di handicap ai sensi dell’art. 3 comma 3, della legge 5 febbraio 1992, n. 104, qualora il reddito complessivo familiare non sia superiore ad euro 35.000,00.
Esclusi dal beneficio i lavoratori autonomi, i titolari di partita Iva e chi ha redditi fondiari superiori a 2.500 euro.
La richiesta dell’erogazione del beneficio deve essere presentata al sostituto d'imposta:
- entro il 31 gennaio 2009, qualora il beneficio sia richiesto sulla base del numero di componenti del nucleo familiare e del reddito complessivo familiare riferiti al periodo d’imposta 2007;
- entro il 31 marzo 2009, qualora il beneficio sia richiesto sulla base del numero di componenti del nucleo familiare e del reddito complessivo familiare riferiti al periodo d’imposta 2008.
Qualora il beneficio non venga erogato dai sostituti d’imposta, è necessario presentare una nuova richiesta da indirizzare all’Agenzia delle Entrate. Se il beneficio si riferisce al periodo d’imposta 2008, anziché 2007, la richiesta deve essere effettuata in sede di dichiarazione dei redditi ovvero, per i soggetti esonerati dalla presentazione della dichiarazione income must be submitted to the Revenue.
- Deduction from ' IRES share IRAP on labor costs and interest (Article 6)
is no derogation to the principle of non-deductibility IRAP and from period 'set in progress at December 31, 2008, shall be allowed as a deduction an amount equal to 10 percent of IRAP, lump sum in respect of tax payable on the taxable portion of interest expense and similar charges, net of interest income and similar or expenses for employees and treated net of deductions. For periods tax prior to the current year to 31 December 2008, which was submitted by the deadline to request a refund taxpayers are entitled to reimbursement for an amount up to a maximum of 10% of ' IRAP year competence, referring lump sum to such interest and personnel costs. Taxpayers on the date of entry into force of this decree did not apply are entitled to reimbursement upon presentation of the Inland Revenue instance, only electronically.
- incentives for the return in Italy of scientists residing abroad (Article 17, paragraph 1)
are provided incentives to return to Italy the "brains". The income from employment or self-teachers and researchers, who have university degree or equivalent, are not living abroad and have played occasionally documented research or teaching abroad at public or private research centers or university for at least two years consecutive to the date of entry into force of this decree or in one of the five calendar years after coming to carry out their activities in Italy, and that consequently become tax resident in the State shall be taxable only in the 10 percent, for the purposes of direct taxes, and do not contribute to the formation of net value of production of IRAP. The benefit of which apply in the tax period in which the researcher becomes taxable in the State and the two succeeding tax years still remains that the tax residence in Italy.
- first home mortgages (Article 2)
E 'provided that the loans in installments over the variables 2009 can not exceed 4%. For new loans, however, from 1 January 2009 banks will have to ensure our customers the option of entering into loans secured by mortgages for the purchase of the main variable rate indexed to the rate on main refinancing operations of the Central Bank European Union.
- after actual payment of VAT collection (Article 7)
E 'planned ability to pay the VAT when the actual consideration is received. This mode is experimental for the calendar years 2009, 2010 and 2011, and is subject to the go-ahead from Brussels. After a consent decree of the Minister of Economy will establish the turnover of the taxpayer against whom the provision is applicable and the method of implementation. The tax will become payable after one year, however, the timing of the transaction and the time limit does not apply in cases where the transferee or the purchaser, before the expiration of the annual term, has been subject to bankruptcy procedures or enforcement. The provisions of this subparagraph shall not apply to transactions by persons making use of special procedures for applying the tax, as well as those made in respect of the suppliers or customers who pay the tax by applying the reverse charge. The invoice should state the record that this transaction with chargeability to tax deferred, stating the relevant standard.
- certified mail (Article 16)
E 'provided for the compulsory of firms set up in corporate form to indicate your email address certified on the application form to register. Companies already established at the entry into force of this decree should report within three years of certified e-mail address. The registration e-mail address in the register of certified companies and its subsequent variations are exempt from stamp duty and administration fees. Compliance is also similar to the registered professionals in books and lists established by state law that must communicate with their board or your e-mail certified within a year.
- Reduce administrative costs of business (Article 16)
This paragraph contains a number of provisions aimed at reducing administrative costs of businesses. To this end are repealed: the requirement for electronic communication of fees for all those engaged in retail trade and cash equivalents that the requirement for holders of VAT to give prior notice to the Revenue intends to use in compensation claims in excess of 10 thousand euro and the obligation for taxpayers retail merchants and other cash equivalents through vending machines, store in electronic form, distinctly for each unit, each operation carried out in order to transmit, electronically, so the data stored on the Inland Revenue. It 'also provided for the lifting of sanctions applied in case of active repentance for late payment or omitted. Specifically, the reduction of the penalty by 30% to 1 / 8 of the minimum (3.75%) goes to 1 / 12 the lowest (2.5%), and that a fifth of the minimum (6%) goes to 1 / 10 the minimum (3%). Reduction of the advance
- IRES and IRAP (Article 10)
E 'planned reduction of the advance IRES and IRAP by 3 percentage points. For taxpayers that the date of entry into force of this decree had already done it in full to the payment of a tax credit in proportion to the reduction of 3 points, for use in compensation ( tax code to compensate ).
- SOCIAL CARD
The Law 133 of August 6, 2008 has ordered an intervention to support food expenditure and the burden on electricity bills and gas for certain types of citizens.
intervention is realized with the release of an electronic payment card called "Social card" distributed by post offices upon presentation of proper self-certified model request. With the paper is worth 40 € a month, you can also get discounts in shops that support the Purchasing Card program, you can go directly to the preferential electricity tariff and you can get discounts and other benefits that are being studied.
The Purchase Card is given to the elderly aged 65 years or more and children under the age of 3 years (in this case the cardholder is the parent) that have special requirements. In the case of elderly
requirements are:
1) be no older than 65 years;
2) is an Italian citizen / resident to in Italia e regolarmente iscritto all'Anagrafe;
3) essere un soggetto la cui imposta netta ai fini Irpef risulta pari a zero nell'anno di imposta antecedente al momento della richiesta della Carta Acquisti, oppure nel secondo anno di imposta antecedente al momento della richiesta della Carta Acquisti;
4) avere trattamenti pensionistici o assistenziali che, cumulati ai relativi redditi propri, sono di importo inferiore a 6.000 euro all'anno o di importo inferiore a 8.000 euro all'anno, se di età pari o superiore a 70 anni;
5) avere un ISEE (Indicatore della situazione economica equivalente), in corso di validità, inferiore a 6.000 euro;
6) non essere, da solo o insieme al coniuge, intestatario/i of more than a single household use and / or non-domestic, more than one user of gas, more than a motor vehicle;
7) not be, either alone or with his spouse, the owner / s: with a share greater than or equal to 25%, more than one residential property and / or owner / s, with a market share greater than or equal to 10% of commercial property to residential use or category of cadastral C7;
8) not, alone or together the spouse, the owner / s of a movable asset, as stated in the declaration ISEE , exceeding € 15,000;
9) do not receive meals provided by the State or other public authorities as institutionalization, care or long-term care detained in an institution penalty.
In the case of minor requirements are:
1) age less than 3 years;
2) Italian citizen / resident in Italy and regularly entered in the Registry;
3) have a ISEE (indicator of the economic situation equivalent), valid, less than € 6,000;
4) not be, either alone or in conjunction operator with the parental / carer and another person the legal guardian / custodian subject, owner / s: more users of a single household and / or home, more gas utilities;
5) not to be, alone or in conjunction operator with the parental / carer and another entity operator the parental / custodial person, the owner / s of more than two vehicles, with a market share greater than or equal to 25%, more than one residential property, the owner / s, with a market share greater than or equal to 10% buildings not for residential use or category of cadastral C7;
6) not to be, the operator alone or with parental / carer and another person the legal guardian / custodial person, the owner / s of an equity securities , as stated in the declaration ISEE , more than 15,000 €.
- IDENTITY CARD '
The Law 133, August 6 2008 provides that by June 26, 2008 the validity of the identity card is ten years and not more than five.
In that regard, the circular of the Ministry of the Interior No 208 0011437 of 27 October stated that identity cards valid during the June 25, 2008 may request the municipality of residence the same statement on a statement that extending to ten years, while those renewed after that have given valid for ten years.
- We remain available for advice, statements ISEE and presentation of models of application for special bonuses.
