"NEWS agency June 22, 2016-New clarifications on the fee RAI broke"
The circular of the revenue n. 29/and yesterday specifies rules of locating residential users which is chargeable Canon RAI and the rules that apply to determine the tax to be applied in individual cases.
It is known that the 2016 stability law introduced a new mode of fee collection agency RAI by debiting on invoices for the supply of electricity.
According to the new rules, in the event that there is an audience for the supply of electricity in the place where a person has his registered residence, possession of a television set, which is the assumption of the obligation of payment of the fee, there is by implication. In fact, to avoid the liability to tax, you must submit a declaration of non-detention.
At full capacity, the payment of the rent – whether due to-takes place in 10 monthly installments. In the first application of the new mechanism, however, it is expected that the first Bill after 1 July 2016 are cumulatively charged all installments past due. Therefore, for the first application of the new system are only those that are active in utilities due date 1 July 2016.
The practice document states that the determination of chargeable power supply utilities is done taking into account the coincidence of the place of supply of energy than the residences (so-called residential users). This data can be inferred:
- directly from contracts of the type "customers", whereby the user stated at his place of residence to the place of supply electricity undertaking;
- the contracts of the type "other domestic customers", whereby the place of supply of energy than the residence is determined on the basis of the information available in the information system of tax register.
The circular, then, also takes care of the case where multiple residential users. On the topic, explains that when for the same tax code the place of supply of energy than the residence is simultaneously tested for more supplies, the subscription fee is still charged on one of them.
This in accordance with the principle whereby the subscription fee is, in any case, due to only once in relation to television sets inmates, used as his place of residence or abode, by subject and by the entities belonging to the same family base data.
In these cases:
- If the coincidence occurs for two (or more) supply contracts, falling one type "customers" and the other (or others) in the category "other domestic customers", it is considered "chargeable supply residents" regardless of the date of activation. Then it prevails the provision stated by the taxpayer which is destined to be his residence;
- If the coincidence occurs for two (or more) supply contracts covered by all in the type "customers" chargeable shall be deemed the provision with latest activation.
Finally, it is recalled that in the year 2016 the measure of the television licence fee for private use is established in a total amount of 100 euro.