"NEWS Monday, April 18, 2016-the identification of the PROPERTIES of the entrepreneur that WE CAN OUST"
The individual entrepreneur can oust instrumental properties from the company's assets by paying a tax of 8 per cent, after option to be exercised by May 31, 2016.
The ouster may be facilitated in accordance with article 121, paragraph 1, of the law of stability 2016, "capital real property referred to in article 43, paragraph 2, of the consolidated income tax, referred to in the Decree of the President of the Republic December 22, 1986, n. 917. "
In particular, may be subject to eviction property, owned on the date of October 31, 2015:
- for destination, namely those used exclusively for the operation of the undertaking, regardless of the cadastral category;
- instrumental in nature, that is, the properties that are not likely to otherwise use without radical transformations (cadastral categories B, C, D, E and A/10), which can be ousted even if not used in the production cycle of the enterprise — whether leased or loaned to any third party.
- granted on lease to third parties and instrumental nature (included in the categories B, C, D, E and A/10).
That, given the different modalities of definition of "real property immovable by nature" and "instrumental instrumental to destination", it may happen that a property is included in both categories. In such a case, the IRS, with circular No. 57/and/2001, clarified that the building in question should be included in the category degliimmobili instrumentals by destination.
Moreover, they constitute an additional category, the buildings used for licensed employees who have transferred their residence in the municipality in which they work. The instrumentality of those premises is recognized for the tax periods where you check the transfer and for the next two.
Otherwise, cannot be subject to exclusion facilitated the properties that:
- make up goods goods;
- not relevant nor by nature or by destination, although listed in the inventory;
- among those of residential use (category A) used so promiscuous by the taxpayer for the carrying on of the business and personal needs.
It should be noted that real estate, referred to in article 43, second paragraph, of the tax code (instrumental by nature or by destination), relating to the company only if the inventory drawn up in accordance with article indicatinell of the civil code 2217.
To the persons referred to in article 66 of the tax code, which companies in simplified accounts, this indication can be contained in the depreciation book.
In particular, it is recalled that, as regards the identification of equipment of the individual enterprise, it should be noted that the criteria and rules of definition are that:
- for purchases made since 1 January 1992, a property can be considered instrumental provided it is registered in the accounting records, whether it be instrumental for building real estate instrumental nature destination;
- for purchases made in 1992, however, the qualification doors instrumental destination depends on the use made, while the real estate instrumental nature can be considered such if it has been noted in the accounting records.
Finally, it should be noted that the exclusion makes concerns immovable property:
- held at the October 31, 2015 and that that date had the requirement of instrumentality;
- and also owned on the date of January 1, 2016.