"NEWS 13 SEPTEMBER 2016-The last checks before sending the unique model SC 2016"

Posted by on Sep 13, 2016

The month of September is usually sadly used in compiling those "parts" model Only that, not carving on the determination of the tax, were "forgotten" at the initial stage of drafting but that, in view of the approaching deadline for electronic transmission (30 September) are completed in view of the risk and penalties arising from individual doses.

Having dealt in the previous contribution checks for option to the Group tax election, we analyze now more general ones.

Black list operations

The discipline on costs and negative components blacklist countries referred to in article 110 of the tax code, was amended in the course of internationalization by 2015 before the Decree (Decree Law 147/2015) and then by 2016 stability law (Law 208/2015).

And in particular article 5 of the aforementioned Decree ruled that expenses and other negative components arising from transactions that had concrete execution, have with entities established or located in States or territories with preferential tax regimes are allowed as deductions within the limits of their normal value, determined under article 9.

We pass therefore, in 2015, of the deductibility of costs at deductibility limited according to normal speed.

This limited deductibility does not apply to, and the cost is deductible in full, if the taxpayer can demonstrate that the operations carried out in response to an actual economic interest and have had practical execution.

With the stability law 2016 were then repealed, with effect from 1 January 2016, paragraphs 10 to 12-bis of article 110 Tuir; Therefore the deductibility of costs c.d. "black list" become subject to the same conditions as those laid down for each type of cost "home": inherently, competence and effectiveness of the operation.

Then, by 2015 these expenses are therefore deductible tax period within the limits of normal value; the excess is not deductible save the proof of actual economic interest.

In any case these costs and other negative components are separately indicated in the tax return deductible, so "report them" financial administration.

Therefore have to be compiled the following Rafiq:

  • Rigo RF29 to indicate, which increases, expenses and other negative components that derive from transactions with entities established or located in States or territories with preferential tax regimes;


  • in line 2, column should be given RF52, expenses and other negative components arising from transactions that had concrete execution, have with entities established or located in States or territories with preferential tax regimes or arising from services rendered by professionals who are domiciled in the same State or territory, deductible pursuant to paragraphs 10 and 11 of article 110 of the tax code; in column 1, is omitted from the share of these costs and other negative components exceeding the normal value for which, by reason of the exclusion provided for in article 110, paragraph 11, of the tax code, does not operate scheduled 10 paragraphs 12 and the non-deductibility-bis of the same article; This fee must be included even in column 2.


Note that the expense and negative components are to be considered:

  • the cost of purchase for goods or services;
  • depreciation and amortization;
  • the devaluations;
  • the credit losses;
  • capital losses;
  • interest and financial charges assimilated resulting from financial transactions successors;
  • any other negative component resulting from transactions you have with subject blacklist.


Tax-relevant document retention

The Decree of June 17, 2014 MEF has established an obligation to supply in the tax return if you are fiscally relevant documents electronically.

Il rigo RS104 should therefore be filled out indicating:

  • the code 1, where the taxpayer during the reference period, has retained in electronically at least one document of relevance to tax authorities, even in the case that has been entrusted to a third party the preservation of electronic documents;
  • code 2, where the taxpayer during the reference period, has not kept electronically any documents relevant to the tax authorities.




The section of single model dedicated to the Canon RAI (righi RS111-112 Single SC) is to be filled by companies who are detained in the year 2015 or holding for the first time in the year 2016 one or more appliances acts or suit to receive television radio broadcasts in public establishments, in premises open to the public or outside the familial, or that employ them for profit, whether direct or indirect, for which you have paid the amount established annually for the subscription Special to the RAI.

Must be checked for correct completion of staves, in which you must indicate in particular, for each subscription, the number of membership special on radio or television in the name of the reporting agent, the relevant category for the purposes of the subscription fee, and the date of the first payment for a new special subscription, if it has been effected in the year 2016.

by Bruce Ferreira