gfrank
Guest
new regime of minimums. from 2012 farewell to “forfettone” for many professionals
the tax system facilitated for the minimum taxpayers, so-called "forfettone" was introduced by the financial year 2008 (law 244/2007) and provides for the application of a tax substitution of the tax on income and additional regional and municipal tax equal to 20%.
the Decree Law 98 of 2011 (financial leave), article 27, provides for a new regime of minis that replaces the previous one.
the substitution tax of the irpef and the additional regional and municipal will be reduced from 20% to 5%.
the benefit of the facilitated regime is recognised provided that certain requirements are met; those who do not meet these requirements, exit from the minimum regime, passing to the ordinary one or to an ad hoc regime (regime ex-minim).
further information: http://download.acca.it/download/bi...titecnici/biblus-net_nuovoregimedeiminimi.pdf
the tax system facilitated for the minimum taxpayers, so-called "forfettone" was introduced by the financial year 2008 (law 244/2007) and provides for the application of a tax substitution of the tax on income and additional regional and municipal tax equal to 20%.
the Decree Law 98 of 2011 (financial leave), article 27, provides for a new regime of minis that replaces the previous one.
the substitution tax of the irpef and the additional regional and municipal will be reduced from 20% to 5%.
the benefit of the facilitated regime is recognised provided that certain requirements are met; those who do not meet these requirements, exit from the minimum regime, passing to the ordinary one or to an ad hoc regime (regime ex-minim).
further information: http://download.acca.it/download/bi...titecnici/biblus-net_nuovoregimedeiminimi.pdf