"NEWS May 6, 2016-square KING mod. ONLY news "

Posted by on May 6, 2016

After analyzing in a previous contribution to the general criteria for determining the self-employment income resulting from the exercise of trades and professions to be reported under KING, we pause now about how compilation with particular regard to the novelty of the unique model PF 2016.

With regard to activity data (rigo RE1), was deleted the box Model INE (normal economic Indicators) which was barred by the subjects that were not required to model building sector studies and were exempted from the normal presentation of the model of Economic Indicators.

With the press release of January 29, 2016, the Agency, with a view to simplification, he underlined the Elimination of the obligation to submit for 2015 models Ine (normal economic indicators) and relevant data communication model for the purposes of studies for taxpayers who have gone out of business during the tax period. Until 2014, tax professionals who ceased the activity during the year were still required to build the model.

The two requirements abolished were deemed no longer necessary, thanks to the increasing integration of various databases available to the Agency.

Other innovations of the model concerning the inclusion, in column 1 Ke7 and staves to indicate respectively the RE8, higher depreciation charge and the larger share of leasing fees tax deductible in accordance with paragraphs 91 and 92 article 1 Law 208/2015 (c.d. Superammortamenti).

The stability law 2016 has also planned for those trades and professions, as well as for those holders of income of enterprise, which make investments in capital equipment new from October 15, 2015 to December 31, 2016, an increase of 40% of the acquisition cost of the goods be subsidized new solely for the purpose of deductibility of depreciation and lease payments.

Also, if you buy into this period of new motor vehicles (goods limited deductibility) must pay in addition to the increase of 40% of the cost of acquisition, the increase to the same extent of deductibility limits laid down in article 164, paragraph 1, lett. b) Tuir.

Therefore, for self-employed tax cost recognized a car went from euro 18075.99 to euro 25306.39 euro 18075.99 increased by 40%); for (an agent/representative the cost 25822.84 euro 36151.88 went from euro recognized for tax purposes.

The most amortization or the greatest share of the lease, will therefore indicated under item respectively RE7 (column 1 and 2) and under item RE8 (column 1 and 2).


Another innovation concerns the rigo RE15 dedicated to hotel and expenses for Administration of food and beverages in public establishments.


In particular, they were knocked out the fields 1 and 2, thereby eliminating the designation entirely deductible expenses incurred by the purchaser on behalf of the trader and those charged on the invoice.

Article 10 of Legislative Decree # 175/2014 introduced, with effect from the tax year in progress at December 31, 2015, some changes on the expenditure for accommodation and food professionals. In particular has been adjusted the tax treatment of such costs incurred directly by the customer.

Paragraph 5 of article 54 of the tax code included, referring to expenditure related to hotel services and serving food and drinks, the deduction to the extent of 75% for a total amount not exceeding 2% of the amount of remuneration received during the tax period. Those charges were considered fully deductible if incurred by the purchaser on behalf of the trader and those charged on the invoice.

Starting from 2015 performance hotels and serving food and drinks purchased directly do not constitute compensation in kind for the professional. Professionals must not charge the expense to the purchaser and may not consider the amount deductible from their income as part of cost of employment.