Taxation facilitated for local associative subject to communication Revenue Agency, by sending an appropriate model , tax-relevant data and information. New rules on Onlus. They are, in summary, the provisions introduced by Decree-Law "crisis" (DL 185/2008) illustrated with the circular No. 12 / E on April 9.
communication for data and information relevant to tax
The burden of communication Agency data and information relevant to tax meets the need to obtain wider information and knowledge of associations and individuals for tax similar (eg, amateur sports clubs), in order to protect the real forms of associations and to isolate and combat the misuse of the instrument of associations. This burden is expected
, in general, legal entities of private nature , with or without legal personality, which use a or more of " decommercializzazioni " under Articles 148 Tuir and 4 of the fourth paragraph, second sentence, and the sixth paragraph of the Presidential Decree No 633/1972 . After confirming that
general assumption for the application of incentives is the qualification body as associative and non-commercial nte, the circular has summarized in detail the requirements and conditions for the applicability of the procedures provided for by legal entities.
E ' been clarified, in particular, that the communication model must also be submitted by local associations that restrict to collect membership fees or contributions paid by members or participants in front of 'institutional business turn.
must communicate the data and news relevant for tax purposes also anche le società sportive dilettantistiche , di cui all'articolo 90 della legge 289/2002, e le organizzazioni di volontariato , a eccezione di quelle espressamente escluse dalla norma.
La presentazione del modello deve essere effettuata da tutti i soggetti associativi con autonomia giuridica tributaria e, quindi, anche dalle articolazioni territoriali o funzionali di un ente nazionale, laddove le stesse si configurino come autonomi soggetti d'imposta.
Come anticipato, gli enti associativi che fruiscono delle disposizioni fiscali di favore (i citati articoli Tuir 148, and 4 of Presidential Decree 633/1972) can not apply it more unless fulfill the burden of communication in the terms and conditions laid down.
people that are outside the dispatch of the communication model are:
- associations pro-loco opting for the scheme of Law 398/1991
- amateur legal entities registered in the register of cones that do not play business
- voluntary organizations registered with the regional Article 6 of Law 266/1991, which is not carrying on any trade other than those identified marginal decision of the Minister of Finance dated 25 May 1995.
Rules on Onlus
Article 30 of Decree 185/2008 also contains provisions relating to non-profit organization.
The circular stated, inter alia, that the rule stated in paragraph 5 of Dl crisis intervenes on the requirements for voluntary organizations to acquire the status of a non-profit organization of law, in order, such organizations could benefit from the discipline provided for for non-profit organization if:
- are entered on the registers of voluntary work by the Law 266/1991
- not play businesses different from those listed in marginal decree of May 25, 1995 .
Therefore, if the voluntary organizations, although entered in the aforementioned records, doing business different from those listed in the decree of May 25, 1995, can not assume the status of a non-profit organization of law and are required to submit to the Tax information and news relevant for tax purposes.
Paragraph 4 of Article 30 also contains a provision which defines and limits the activities of charities as a sector of activities which may operate in the non-profit organization, is brought back in this area the activity of free supply of money from the asset management of non-profit organization or campaign to collect donations to organizations that meets the conditions laid down in that paragraph 4.
The circular has also clarified that the particular formulation adopted by the legislature (" considering charitable ) is available to take interpretative , giving the same effect retroactive .
Paragraphs 5 - and a 5 - ter of Article 30 shall provide, finally, a benefit relating to tax land for non-profit organization. The agency
Revenue, which shows the temporal effect to the provisions of the December 31, 2009, clarified that the facility is in the application of land in a fixed amount (168 €) for transfers for consideration in favor of the non-profit organization, provided that those persons who intend to use the act to declare the goods directly to the performance of their business and realize that the actual direct use within two years after purchase.
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