Deductions 36% and 55%, apart from the withholding tax of 10% of expenditure on subsidies
07/05/2010 - It is operational from 1 July 2010, the withholding tax of 10%, as stated by art. 25 of Decree-Law May 31, 2010, No 78 entitled "Urgent measures for financial stabilization and economic competitiveness," which banks and Poste Italian SPA will be made for the payment of income tax due to the beneficiaries, with the requirement rivalsa, all'atto dell'accredito dei pagamenti relativi ai bonifici disposti dai contribuenti per le spese agevolate con la detrazione del 36% per il recupero edilizio delle abitazioni, o con quella del 55% per la riqualificazione energetica degli edifici.
Per far fronte all'operatività della ritenuta, l'Agenzia delle Entrate, lo scorso 30 giugno 2010, ha emanato il provvedimento n. 94288 concernente appunto l'effettuazione delle ritenute alla fonte ai sensi dell'articolo 25 del decreto-legge 31 maggio 2010, n. 78, sui pagamenti relativi ai bonifici disposti dai contribuenti per beneficiare di oneri deducibili o per i quali spetta la detrazione d'imposta. In particolare, con il provvedimento n. 94288/2010 l'Agenzia ha individuato types of payment made by bank transfer or check, in relation to areas covered by withholding, as well as certification and reporting requirements imposed on banks and one of the Italian SPA, which should include:
operate, when 'crediting the withholding tax, with the obligation of revenge;
transferring the corresponding amount in the manner provided for in Article 17 of Legislative Decree 9 July 1997, No 241;
issue a certification of withholding made to the beneficiary;
indicated in the declaration of withholding data on the payments made.
The measure establishes the Agency, In addition, the withholding tax of 10% must be placed on payments for transfers to storage costs
recovery of the housing stock within the meaning of Article 1 of the Law of 27 December 1997, no 449 and amended;
cost energy saving measures under Article 1, paragraphs 344, 345, 346 and 347 of Law December 27, 2006, No 296, as amended. The measure
Agency has also given other obligations, and subsequent attached, which are required financial players:
pay the withholding F24, using the tax code 1039, established by Resolution No. 65 E
certify the same to the beneficiary's bank by 28 February of the following
made in the declaration of withholding (770).
Finally, we the ANCE initiative that is seeking a reconsideration of the Government on this restraint in the belief that, for companies 'regular', this only translates into lower cash flow, which goes to add to the already huge financial problems linked to the current economic downturn and the "credit crunch" is going through the area. In any case, the operational difficulties related to the implementation of the withholding by the Banks and the Italian Post Office, it seems likely that, in the conversion of DL 78/2010 (Currently before the Senate), is provided for an extension of the entry into force of the provision.
Access Focus Deductions 55%, and read all about it.
By Ilene Cicirello
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