Tax treatment of contributions to social security professionals funds

It is an old theme well known to experts Tax and yet still has not found a solution accepted unequivocally.

The professionals enrolled in an accredited usually (though not in all cases) are also compulsorily affiliated to a social security fund specifically for the order in question: Inarcassa for engineers, Enpam for doctors and so on. Every year must pay contributions to these funds, calculated generally on professional income earned and / or turnover.

Now, according to the law of compulsory social security contributions of any kind are to be considered as deductible expenses from the total income (Article 10 of Presidential Decree 917/1986) and at the same time, however, with reference to the specific category of self-employment income, the 'art. 54 of the same Decree states that it is determined by deducting the fees all costs associated with their profession.

The point is: the contributions to the coffers are to be regarded as costs of, and therefore to be considered within the category of self-employment income, or are not, and thus fall under the more general Article 10?

The answer is not without consequences. The professionals participating in the subsidized regime for new initiatives, for example, have no way to deduct from the tax base charges "personal" (unless you also have income other) and can deduct the costs. The difference in tax may be relevant.

For so-called "minimum taxpayers," however, adhering to the accounting regime known as "forfettone" is explicitly provided by law for deduction of contributions from self-employment income, which suggests that for the other categories that is not required because expressly stated by the legislature.

 

31/05/2009

----------------------------------------

Translated via software

----------------------------------------

Source:

ReteArchitetti.it