The decree provides for bonuses for the destruction of cars, appliances and buildings, incentives for districts and networks of enterprises and the aggregation of holdings, and reduction in rates for the facilitated revaluation of properties under Decree anti-crisis .
Here are the details of the:
- Bonus destruction
These incentives provided:
- a contribution of € 1,500 for those who buy a new car "€ 4" or "€ 5" reduced CO2 emissions (not more than 140 grams or 130 grams, in the case of diesel cars), after demolition of cars and vehicles for the transport of mixed-category "€ 0", "€ 1" or "€ 2," registered before 2000;
- a contribution of 2,500 Euros for purchases: motor vehicles for mixed transport of people and things (at full load with a total weight not exceeding 3.5 tonnes or 4, 5 tons, whether electrically powered or battery) which can hold more than nine seats including that of driver, truck, motor vehicles for the transport of certain things or people in specific conditions, characterized by having special equipment for this purpose, special purpose vehicles, equipped with special equipment and for mainly just to transport, motor homes, the maximum mass of up to 3,500 kilograms, a category "€ 4" or "€ 5", after dismantling of vehicles belonging to the same types of category "0 €" "€ 1" or "€ 2 ", registered before 2000;
- an additional contribution of € 1,500 for the purchase of new cars and approved by the manufacturer to travel through power or bi, with natural gas or electricity or hydrogen, where the emissions of CO2 exceed 120 grams per kilometer;
- an additional contribution of € 4,000 for the purchase of new trucks, the maximum mass of up to 3,500 kilograms, a category "€ 4" or "€ 5", approved by the manufacturer to operate mediante alimentazione, esclusiva o doppia, con gas metano;
- un contributo di 500 euro per l'acquisto di un motociclo nuovo, fino a 400 cc di cilindrata, di categoria "euro 3", con contestuale rottamazione di un motociclo o di un ciclomotore di categoria "euro 0" o "euro 1";
- un incentivo di 500 per l'installazione di impianti a GPL e di 650 euro per quelli a metano.
Resta fermo, invece, l’obbligo del pagamento del bollo. L'immatricolazione dell'auto nuova deve avvenire entro il 31 marzo 2010. Si precisa che i benefici sono fruibili anche in caso di acquisti in leasing.
- Detrazione per l'acquisto di mobili ed elettrodomestici
E 'planned tax deduction of 20% of the costs incurred for the purchase of energy efficient appliances, televisions, computers and furniture in a building renovation started from 1 July 2008. The deduction is calculated on a maximum of 10 thousand euro, and to be divided among the beneficiaries in five annual installments of equal amount.
- Taxation District
The productive districts, namely loose aggregations of enterprises territorially divided, and functionally they may opt for group taxation for IRES . The determination of the volume of direct and taxes, contributions and other sums payable to local authorities, will be agreed in advance with the Inland Revenue and local authorities themselves, for a period of at least three years.
- Bonus mergers between companies
For business combinations that only applies to corporations operating for at least two years and do not form part of the same group of companies has provided a tax credit for a total of up to 5 million €. The bonus, calculated on the deficit by exchange emerging from mergers and divisions, or, in the case of transfer of business, on the higher value in writing by the transferee company , respect of transactions entered into during 2007 and 2008.
- property revaluation
The substitute tax in the decree of anti-crisis is further facilitated by reducing from 7% to 3% for buildings and depreciable assets from 4% to 1.5% for non-depreciable property.
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