Approved exemption measure from IRAP of businesses and professionals who do not avail themselves of employees

During the conversion, the law of 2013 Stability raises any doubt about the application of IRAP. It has been approved an amendment that establishes the state budget of the Ministry of Economy and Finance, the institution, from 2014, of a fund aimed exclusion from Regional Tax on Productive Activities of businesses and professionals who will have the requirements.

From 2014 will be exempted from payment of businesses and professionals (self-employed) who do not avail themselves of employees (or similar) and that employ capital goods worth less than a certain threshold. The maximum amount of capital goods which will trigger the liability to the regional tax on productive activities, will be established by the Minister of Economy and Finance. The annual allocation of the fund will be EUR 248 million in 2014 and € 292 million from 2015.

Nothing very different from that established in law by dint of judgments of the Supreme Court, but with the difference that if the requirements will be defined by law, you no longer need to go to demonstrate the possession of the exclusion through judgments of Appeal.

The law will be challenged in court next Tuesday in the House and then the Senate will at first reading. So the decision will be final only after completion of the process of conversion. The changes to the text, as well as land in Classroom, also include the VAT increase is expected to be one-point increase of the rate of 21% from July 2013, while it remains fixed - at least for now - that 10% . Deleted from the measure IRPEF, 23-22% and 27-26%, which was decided by the Government and included in the text of the bill.

Read the amendment tabled and passed in the House

 

23/11/2012

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Translated via software

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Source:

Italian version of ReteArchitetti.it