go-ahead to the fourth Council of Ministers decree implementation of fiscal autonomy of municipalities tax.
that local autonomy will win in two stages: the first
collecting state since 2011, the revenue from a series of charges arising from the so-called real estate taxes;
second start of 2014 with the introduction of their new council tax and an optional secondary municipal. For
then expand the impact of the new property tax reform will help, again from next January 1, 2011, the coupon dry rents of houses.
Returns common to real estate taxation
Article. 1 paragraph 1 of the "Outline of Legislative Decree prescribes that as of January 1, 2011 shall be distributed to municipalities, in relation to property situated in their territories, the revenue from the following taxes:
a) registration tax and stamp duty on instruments specified in Article 1 of the tariff, Part I, annexed to the decree of the President of the Republic of 26 April 1986, 131;
b) mortgage and land taxes;
c) income tax of individuals in relation to income, land, excluding agricultural income;
d) stamp duty and stamp duty on leases for buildings;
e) special charges land;
f) mortgage tax;
g) dry coupon on vacation.
Coupon 20% locations
Article. Decree 2 of the scheme under review in 2011 introduced the regulation of so-called "dry coupon of 20% which is, for individuals, an alternative tax system, compared to the ordinary income tax, the income from the rental of property for residential purposes. We see the main features:
Who can join the new regime of withholding tax coupon dry dry
applies only to those individuals and residential property, and then homes. They are therefore also excluded self-employed professionals and companies who rent homes or offices or shops and the like.
What are the taxes that are absorbed by the dry air and no coupon is paid
The new withholding tax on rentals of dwellings will be dry active since 2011 and will absorb the additional income tax and its regional and local authorities in cases where they are provided by the leases and rental and also the stamp duty burden on the contract.
When you pay the withholding tax on rents dry
The tax you will pay a coupon equal to the balance IRPEF June 16 or July 16 with the bonus of 0.40% (unless extended as was the case this year) el'acconto you pay by the end of November.
What properties are included in the coupon dry
You can submit a coupon dry all the buildings for residential, apartments, houses, homes piled up as A1 to A11 A10 excluding office and for contracts for which there is no obligation registration.
Penalties
With the introduction of the new rules are also tightened the sanctions, including:
the non-registration of the lease
→ means that the date of voluntary registration or office:
the lease term is set in 4 years;
the annual fee is defined as being equal to three times the cadastral income;
WARNING: The above penalties shall not apply if the registration of the lease is made before 31.12. 2010.
in the tax return if the rent is not reported or is indicated, but to a lesser extent than the actual
→ sanctions are applied in double measure, so you go from 200% to 400% of tax evaded
municipal taxes
The council tax and their secondary will be the taxes that municipalities can activate from 2014 to achieve fiscal autonomy.
In particular:
their municipal tax
→
replace the income tax of individuals and their additional income on the property not leased land;
registration tax;
's mortgage tax;
tax register;
stamp duty;
inheritance and gift tax;
mortgage taxes, special charges
the land and local property taxes;
→
assoggetterà to tax the possession of different properties from the house main
the transfer of property; →
the taxable land value is given by the municipal tax
optional secondary
→
replace the tax on the occupation of public spaces and areas, the fee
occupation of public spaces and areas,
the municipal tax on advertising and bill-posting,
fees for the authorization to install the means of publication,
the surcharge for the integration of the budgets of municipalities assistance
→ can not be designed to buildings for residential use.
