E 'was published in the Official Gazette of 30 December 2008 No Law No. 303 203 of December 22, 2008, namely the 2009 Budget for 2009-2011. The measure, which came into force on 1 January 2009, this year is lighter, is mainly characterized by a series of extensions. Many repairs, especially to counter the crisis, have been previously arranged before the OPERATION SUMMER , then with ORDER CRISIS .
- Nursery (Article 2, paragraph 6)
E 'was extended to the personal income tax deduction 19% of the costs incurred by parents for the payment of fees for attending kindergartens nest. The maximum amount deductible is 632 euro per year for each child who attends public or private kindergarten. The deduction maximum personal income tax is therefore € 120.08 to child.
- Road (Article 2, paragraph 3 and 4)
E 'was extended the opportunity to offset the amounts paid in fiscal year 2008 as a contribution to the NHS on insurance premiums for civil liability for damages resulting from the use of motor vehicles used to transport goods to the value of € 300 for each vehicle's total mass not exceeding 11.5 tonnes. You can offset the payments made between 1 January 2009 and December 31, 2009, the spending limit of € 75 million. E 'was extended also deduct a lump sum in undocumented expenses for transport carried out personally by the entrepreneur within the municipality in which the company an amount equal to 35% of that for the same transport within the region or regions.
- IRAP agricultural sector (Article 2, paragraph 1)
becomes final, the reduced rate IRAP 1, 9% for tax year 2008 and subsequent in favor of those working in agriculture, cooperatives and associations of small-scale fisheries.
- Teachers and deduct expenses for refresh and Training (Article 2, paragraph 5)
E 'was extended to the year 2009 the deduction for income tax 19% of the costs incurred for the auto update and training by school teachers of all levels, including non-tenured, with an annual charge for a maximum expenditure not exceeding € 500 per year. The personal income tax deduction maximum of 95 € is so.
- Diesel used in greenhouse crops (Article 2, paragraph 14)
E 'was extended to 2009 the exemption from excise duty on diesel used in crops in greenhouses. The exemption is extended to the year 2009, including vegetable oils used for energy purposes in greenhouses.
- Mariners, Coastal and lagoon fishing (Article 2, paragraph 2)
E 'expected, with effect from 1 January 2009, a tax credit in that amount of income tax individuals due on income from employment and self-employment paid to the crew aboard the vessels registered to the International Registry pursuant to Article 4 of Decree 457/1997 and tax relief for crews (exemption from payment of social security contributions assistance). Benefits also concern within the limit of 80%, companies engaged in coastal fisheries and inland fisheries and lagoon.
- refurbishment of buildings and restoration of built heritage (Article 2, paragraph 15)
E 'was extended through 2011 the deduction for the purposes of' income tax payable amounting to 36 %: a) the expenses incurred for the restoration work of heritage buildings, and b) the purchasers or holders of property forming part of the building completely refurbished by the construction companies and housing cooperatives; c) of the tax benefits for the recovery of building stock, for quanto riguarda l'imposta sul valore aggiunto (Iva ridotta al 10% per interventi di recupero del patrimonio edilizio realizzati su fabbricati a prevalente destinazione abitativa privata).
- Piccola proprietà contadina (articolo 2, comma 8)
E' stata prorogate al 31 dicembre 2009 le agevolazioni tributarie previste per l'acquisto di terreni finalizzati alla formazione e all'arrotondamento della piccola proprietà contadina. Le agevolazioni consistono nell'applicazione delle imposte di registro e ipotecaria nella misura fissa di 168 euro. Resta dovuta nella misura ordinaria del 1% l'imposta catastale.
- Detrazione Irpef for subscription to the local public transport (Article 2, paragraph 7)
E 'was extended until December 31, 2009 can deduct 19% of the costs incurred for the purchase of subscriptions to public transport services Local. The benefits are available even if the expenditure is paid for dependent family members, always within the same limits. The personal income tax deduction maximum is therefore € 47.50.
0 comments:
Post a Comment