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limited deductibility after furnace reform and stability law 2013
the letters b) and b-bis) of paragraph 1 of Article 164 of the tuir that govern all cases of deducibility of limited costs (i.e. not to the full extent of 100%) have been strongly modified by the furnace law before and by the stability law 2013 then. There have been substantial reductions in the percentages, while the deductible expenditure limits have remained unchanged.
deductibility in force until 2012. Before the interventions of the reform of labor and the law of stability, the deducibility was 40% for the expenses and other negative components related to cars, cars, motorcyclists and motorcycles, which are not exclusively used as instrumental goods. while for agency activities and trade representation nothing has changed, being first the percentage fixed to the extent of 80%. as regards the deducibility of the so-called fringe benefits, i.e. vehicles given in its promiscuous to employees for most of the tax period, instead the percentage was 90%.
reduced deductibility from 40 to 20%. the letter b), as amended by the Stability Act 2013, states that the deducibility “to the extent of 20% relative to motor vehicles and motor cars, referred to in the aforementioned letters of Article 54 of the aforementioned Legislative Decree no. 285 of 1992, to mopeds and motorcycles whose use is different from that indicated in letter a), number 1)”. These are cars, motor cars, mopeds and motorcycles that are not used exclusively as instrumental goods.
continue on: http://job.fanpage.it/deducibilita-...iendali-ridotte-le-percentuali/#ixzz2saph9hhk http://job.fanpage.it
the letters b) and b-bis) of paragraph 1 of Article 164 of the tuir that govern all cases of deducibility of limited costs (i.e. not to the full extent of 100%) have been strongly modified by the furnace law before and by the stability law 2013 then. There have been substantial reductions in the percentages, while the deductible expenditure limits have remained unchanged.
deductibility in force until 2012. Before the interventions of the reform of labor and the law of stability, the deducibility was 40% for the expenses and other negative components related to cars, cars, motorcyclists and motorcycles, which are not exclusively used as instrumental goods. while for agency activities and trade representation nothing has changed, being first the percentage fixed to the extent of 80%. as regards the deducibility of the so-called fringe benefits, i.e. vehicles given in its promiscuous to employees for most of the tax period, instead the percentage was 90%.
reduced deductibility from 40 to 20%. the letter b), as amended by the Stability Act 2013, states that the deducibility “to the extent of 20% relative to motor vehicles and motor cars, referred to in the aforementioned letters of Article 54 of the aforementioned Legislative Decree no. 285 of 1992, to mopeds and motorcycles whose use is different from that indicated in letter a), number 1)”. These are cars, motor cars, mopeds and motorcycles that are not used exclusively as instrumental goods.
continue on: http://job.fanpage.it/deducibilita-...iendali-ridotte-le-percentuali/#ixzz2saph9hhk http://job.fanpage.it