"May 5, 2016 NEWS-industry studies campaign for the tax year 2015"
With the availability of the final version of the software, already the middle of Jericho April 2016, started in advance compared to previous years the campaign industry studies relating to factual fiscal year 2015. This situation, however, will likely confirm the ordinary deadline of 2015 and 2016 first advance payment of balance of income taxes and IRAP, having been the extension granted in the past, "justified" by the delay with which taxpayers were provided the necessary tools for the calculation of the fairness, consistency and economic normality.
Come on, therefore, to analyse the Emirate news found this year, among which we highlight:
- the simplification of the framework to "personnel and accounting Items" F "activity";
- the introduction of specific righi in F (sole) and G (self-employment) reserved to the increase of 40% of the cost of acquisition of new capital goods (c.d. "maxi-depreciation");
- the "confirm" indicators of coherence, economic normality and abnormality, applied for the 2014;
- upgrading of territoriality.
As for the picture, which provides information related to staff who work in the business, there is a substantial "uniformity" of the lines contained in appendices that refer both to businesses than the professionals. Particularly in the field of simplification meant that:
- the information previously requested in righi A02 A03 "pictures", "employees", A04 "fitters" A05 "skilled workers", were incorporated in the new staff A01 "full-time employees";
- the information previously requested in righi A06 "part-time employees, employed under a contract of employment, work broken down" and A08 "employed by inserting, at the end, working at home, staff with temporary contract work," were incorporated into the new staff A02 "part-time employees, employed under a contract of intermittent work, work broken down, with contract eventually, working at home, staff with temporary contract jobs ".
Was also included in some sector studies the A12 suspension days new staff, C.I. G and similar employees "while the picture on the sector studies with double accounting elements (F and G) was split, with A" business "and A" SELF-EMPLOYMENT ".
With regard to accounting items intended to accommodate paintings (F and G) the only news worthy of note – in addition to the formal elimination, advanced studies of rigo rigo F14-F15 merged in the introduction in righi F18 (field 6) and F20 (field 3) accounting data provided models for businesses, for the management of additional panes of affixed 40% of lease payments and depreciation determined to effect reductions introduced in paragraphs 91 and 92 of the article 1 of the law of stability 2016 (l. n. 208/2015). On the merits it should be noted that this amount must be reported exclusively to that mark; Therefore, the total shown is not to be considered an "issue" and, therefore, should in no way be reconciled in the summaries referred to in the previous fields of staves F18 and F20. The same rule also applies to the accountancy data relating to professionals. In this case the surcharge must be indicated under item 3 adjustments and field-staff G11 G12 2 field for leasing.
Please, then, that the so-called maxi-depreciation (or an additional fee in the case of leasing) deducted, will be irrelevant for the analysis of fairness and consistency.
Procedurally, with a view to simplification, are from this year expanded the grounds for exemption from the obligation to model building sector studies: these are the taxpayers who have gone out of business during the tax period (bypass code "2") or are in liquidation (bypass code "5") and which in the past were required to build the model Studies Although not relevant to the investigation. Regarding the effect of these exemptions it should be noted that such simplification can be applied with regard to models sector studies attached to the single model 2016. In case of using the unique model 2015, then, is still required to submit the data model industry studies: this is the case, for example, of the subject that arises in the ordinary liquidation in 2015 and that in connection with the pre-clearance (considered period of cessation of business) must use the "old" i.e. ONLY 2015.
Similarly, for those who already were not even required to build the model Studies (see who started the activity) will be waived another requirement that were required: compiling and sending INE template (normal economic indicators). On the cover page of unique model 2016 was then deleted the box which was barred in case of submission of such models.
Remain as they were, instead, obligations to taxpayers for which other exclusions from the application of sector studies that are required when sending models. This is, for example, of individuals with 7,500,000 euro 5,164,569 and euro revenue volume, for which data should be used for the next stage of analysis to the evolution of the sector studies.
Regarding territoriality, m.d. 22.12.2015 has identified specific territorial indicators, applicable by 2015, in order to differentiate the implementing rules of sector studies to take into account the influence of spatial localization on the determination of revenues. The methodology used to identify the different levels: consider indicators of rentals of commercial premises, INCOME TAX and payroll tax average income. With subsequent ministerial decree the 17.3.2016 are made additions to industry studies predicting the territoriality of Factory Outlet Centre "update" in the study WM05U (retail sale of clothing, footwear and leather goods and accessories), "municipal" Aggregations in the study WG44U (accommodation facilities and lodging options) of "territoriality in the level of fees charged for the provision of taxi service" in the study WG72A (taxi operation and rental cars with driver) and territorial analyses following the establishment/renaming of some municipalities in class of 2015.
Finally the corrective measures against whose activation switch for data compilation including under T of model Studies (except for some models in which the professions sector studies picture was deleted). The green light to the crisis correction applicable to 2015 was given by the Committee of experts last December 2 (even if today's date is not yet published in the Official Gazette its Ministerial Decree). The corrective measures were determined to adapt the sector to the economic crisis of 2015 and can be traced to these five categories (is evident, therefore, that this year the corrective measures have been extended consistency indicators):
- cyclical correction;
- territorial economic correction;
- individual economic correction;
- interventions related to the analysis of economic normalcy;
- interventions related to the analysis of economic consistency.
Luke Cambell
