SCRAPPING FOLDERS

Scrapping of tax bills with new repayment plan without paying the previous one

The Revenue Collection Agency, in the intervention at the Telefisco, specified a possibility for the lapsed from the previous scrapping of tax bills with a new repayment plan without paying the previous one. These are those who have lapsed at the end of 2019. This possibility is granted in derogation of the provisions of Presidential Decree no. 602/1973 pursuant to article 19. In order to access the new repayment plan, an application must be submitted by the end of the year 2021.

Latest clarifications from the Revenue Collection Agency

According to the response of the Tax Collection Agency in Telefisco, all taxpayers who had expired installments on 8 March 2020, can request a new repayment plan without paying the previous one. It should be noted that on March 8, the Cura Italia Decree entered into force, which decreed the suspension of the installments to be paid.

The original debt does not disappear, but will reappear burdened by penalties and interest.

Scrapping of tax bills with new repayment plan without paying the previous one

Summarizing, therefore, those who have lapsed from the previous two scrapping of tax bills at the end of 2019, can extend the residual debt.

These new clarifications of the AdER of January 28, 2020 supersede the previous FAQ. The latter specified that, in order to be able to obtain a new deferral of payment of the residual debt, the lapsed taxpayer had to pay the overdue installments first (as foreseen by Presidential Decree 602/1973 article 19).

Applications submitted by 31 December 2021 can obtain the following benefits:

a) extension to non-payment in ten unpaid installments (instead of the five previously provided for);

b) to close a deferral for expired installments, without paying the previous one;

c) obtain installments of up to 100 thousand euros, if economic difficulties are demonstrated.

The application for a new repayment plan for tax bills can be sent via certified e-mail, by presenting themselves at the AdER offices, or via specific addresses.

It is possible to obtain installments of up to 100 thousand euros directly online through the dedicated “installment now” service by connecting to the reserved area of the Revenue Collection Agency.


Rental Bonus 2021

Dr. Cav. Massimo De Lollis

The 2021 Budget Law provided for the Rental Bonus by means of a tax credit of up to 50% of the rent reduction within the maximum annual limit of 1,200 euros for each individual lessor. Let's see better what the 2021 Rental Bonus consists of.

The 2021 Budget Law provided for a rental bonus, or a contribution recognized in favor of the property owner who intends to reduce the rent. The contribution is equal to 50% of the rent reduction, within the maximum annual limit of 1,200 euros for each lessor.

To qualify for the grant, the property must be located in a high-voltage residential area and must be the tenant's main residence. The owner of the property must notify the Revenue Agency about the renegotiation of the rent.

What is the 2021 rental bonus and who can benefit from it?

The 2021 Rents Bonus is a contribution provided for by the 2021 Budget Law in favor of the property owner who intends to reduce the rent.

In particular, the recognition of a contribution is envisaged, through a tax credit of up to 50% of the reduction in the fee, within the maximum annual limit of 1,200 euros.

The 2021 Rental Bonus applies:

For existing contracts starting from 29 October 2020;

The property must be located in a high-voltage residential area;

The property must be rented for residential use;

The property must be used by the tenant as a main residence.

100 million euros have been allocated as a contribution from the state for the 2021 rental bonus, however, the resources are up to exhaustion.

How to request it?

In order to benefit from the 2021 rental bonus, the owner of the property must electronically notify the Revenue Agency of the renegotiation of the rent. In any case, it is necessary to wait for a provision from the Revenue Agency.


   

 

 

  

 

Rest in the South 2021

The Rest in the South incentives are not new in this last period: introduced by art. 1 of the law decree n. 91 of 2017 (relating to the Urgent Provisions for Economic Growth in the South), these contributions were aimed at encouraging new free-lance initiatives and the creation of new businesses by young entrepreneurs in the regions of Southern Italy, namely Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily. Also included in the benefit in question are the areas of the seismic crater of Central Italy - Lazio, Marche, Umbria. In a nutshell, we remind you that the Resto al Sud incentives - promoted by the Invitalia government agency to cover 100% of eligible expenses - are divided into non-repayable grants and bank loans. The latter must be repaid within 8 years of disbursement. The objective is clear on the one hand, to support those who intend to 'start their own business' and, on the other, to push them to bet on the southern regions, to allow the South a sort of rebirth from the point of view of employment and production. Recently, the latest Budget Law has expanded the audience of beneficiaries of the Rest in the South incentives. Let's see in more detail what has changed. Rest in the South 2021, requirements: how the personal data requirement changes Let's anticipate it immediately: the novelty referred to in the 2021 Budget law, on the Rest in the South incentives, concerns the personal data requirement of those who want to access the measure. Initially, the legislation provided for the maximum age of those entitled to the benefit, equal to 35 years. Subsequently, with the 2019 Budget Law, it was decided to extend the audience of beneficiaries, extending the incentives also to those under 45. With the recent year-end provision, the legislator intended to continue in the direction of supporting entrepreneurship in the south, since the Resto al Sud incentives are now also reserved for those under 56. In short, you no longer need to be young to be able to count on this contribution, instead revealing the entrepreneurial spirit of those who decide to bet with a new autonomous activity in the South. An important aim is also to support - with non-repayable contributions - the over 50s, which is one of the categories that is having the greatest discomfort on the labor market, due to the pandemic and the resulting lockdown. What are the business initiatives that benefit from the measure? At this point it is necessary to distinguish the entrepreneurial initiatives that are recipients of the Resto al Sud incentive program, promoted by Invitalia. Well, the benefits in question concern the initiatives aimed at: providing services to businesses and people; the production of goods in the industrial, handicraft, processing of agricultural products, fishing and aquaculture sectors; to operate in the tourism sector. Agricultural and commercial activities, on the other hand, are excluded from the financing network given by the Resto al Sud incentives. There are various scenarios within which these measures to support entrepreneurial and freelance activities can be used. Among them, we recall here the projects started by women; initiatives aimed at promoting intergenerational exchange; the initiatives of former employees who associate with each other, to set up a new company; new businesses created by redundant executives. As you can see, at least on paper, the margins for applying the Rest in the South incentives are really wide. Who is entitled to funding for the south? So let's recap what conditions you must comply with - in addition to the type of activity exercised - in order to access the aforementioned contributions: 1) be between 18 and 55 years of age (amendment made by the 2021 Budget law); 2) not already be owners of entrepreneurial activities in operation as of June 21, 2017 - the day of entry into force of Legislative Decree no. 91/2017 mentioned above; 3) be resident, on the date of submission of the application, in the aforementioned regions of Southern Italy, or transfer their residence within the set deadlines (60 days from the communication of the successful outcome of the investigation or 120 if resident outside Italy), keeping it for the whole the duration of the Resto al Sud incentives granted; 4) not have a permanent employment relationship for the entire duration of the contribution; 5) be beneficiaries, in the last 3 years, of further measures at national level in support of free entrepreneurial initiative. As mentioned above, the Rest in the South incentives concern both grants; and loans provided by credit institutions. Now, by virtue of the extension of the non-repayable fund, which has been raised to 50%, the support measures can cover 100% of the startup or business development costs, with a loan that can be equal to a maximum of 200 thousand euros, in the case of a company of 4 partners. Certainly interesting numbers, which could push many people to try the entrepreneurial adventure in the South. In conclusion, we remind you that applications to access the Resto al Sud incentives can be submitted by interested parties, only through the web, by connecting to the Invitalia platform. The evaluation of the request will take place in chronological order of arrival, in any case within 60 days of submission, in order to guarantee everyone feedback in a relatively short time.

Restructuring bonus 2021: news and works admitted in deduction. How it works and beneficiaries

Restructuring bonus 2021, the 50% deduction for those who intend to carry out work at home, up to the limit of 96,000 spending, is confirmed for an additional annuity. The 2021 Budget Law fully confirms the set of home bonuses, introducing some important innovations also for those who want to renovate their home. Alongside the introduction of new tax bonuses, including those for replacing sanitary ware and taps and for drinking water filtering systems, and the 110% changes to the super bonus, Law no. 178 of 30 December 2020 includes in the expenses admitted to the 2021 restructuring bonus also those for the replacement of the electronic unit. In the following lines we will dwell in depth on what it is, how it works and which are the jobs admitted to the 2021 restructuring bonus, usable not only as a tax deduction in the tax return, but also with the assignment of credit and discount on the invoice, according to the provisions of article 121 of the Relaunch decree. Restructuring bonus 2021 Restructuring bonus 2021, works allowed, limits and how it works Restructuring bonus with credit transfer and invoice discount also in 2021 Restructuring bonus 2021: list of works, eligible expenses in deduction and news Restructuring bonus 2021: deduction also for the replacement of interior doors Restructuring bonus 2021, who is up to it? Here is who can request the 2021 Restructuring Bonus deduction: how to pay? ENEA communication bonus for restructuring 2021: is it mandatory? Restructuring bonus 2021, how to request and which documents to keep The restructuring bonus is the tax deduction of 50 percent recognized to taxpayers who carry out ordinary and extraordinary maintenance work in condominiums or in individual buildings. Although it has been years since its introduction, many are still wondering how it works. The restructuring bonus, extended by the Budget Law until 31 December 2021, allows access to a reimbursement of personal income tax for expenses incurred, up to a maximum of 96,000 euros. It should be remembered that with regard to the required formalities, the mandatory sending of the ENEA communication is also confirmed for 2021, for the renovation works that also involve energy saving. After the first indications, however, it is necessary to go into detail to understand how the 2021 restructuring bonus works, what are the innovations introduced by the Budget Law and when it is due. Restructuring bonus with credit transfer and invoice discount in 2021 For the works carried out in 2020 and 2021, instead of the direct use of the tax deduction, the taxpayer can choose to immediately monetize the Irpef bonus recognized, also in relation to the restructuring bonus 50%. The novelty is part of the home package of the Relaunch decree, which, together with the start of the 110% bonus for the "driving" and "towed" works of energy requalification and anti-seismic adaptation, governs the two new instruments for the assignment of credit and the discount on the invoice. In detail, article 121 of the Relaunch decree provides that the assignment of the credit and the direct discount by the company are applied for the works of: recovery of the building heritage: extraordinary maintenance, restoration and conservative rehabilitation and restructuring interventions construction carried out on individual real estate units as well as previous interventions and routine maintenance carried out on the common parts of the buildings; energy requalification included in the ordinary eco-bonus, such as, for example, the interventions to replace the heating systems or windows including fixtures, the interventions on the structures or on the building envelope, as well as those aimed jointly also at the reduction of the seismic risk; adoption of anti-seismic measures included in the seismabonus: the option can also be exercised with reference to the deduction due for the purchase of the "anti-seismic houses"; recovery or restoration of the façade of existing buildings, including those of external cleaning or painting only, for which the facades bonus extended by the 2021 Budget Law is due.