07/01/2010 The Decree introduced the obligation of Anti-Crisis communicate to the Revenue details of the work for which it intends to use the deduction of 55% (energy regeneration) that continue beyond the period of tax (for individuals coincides with the calendar year). The first reports must be sent to the Agency of revenue, only electronically, by March 31 2010, indicating the expenditure incurred in 2009, when such works are not already completed by December 31, 2009.
The Inland Revenue has made available the software "Communication for redevelopment energy" that allows the compilation and reporting of the communication.
The communication may be transmitted electronically from January 4, 2010.
Who is required to submit the model of communication?
Taxpayers performing an energy improvement must send the template only when the work continue beyond the tax year in which they started to communicate expenses incurred during the tax years preceding the year in which the works are completed.
The model should be used to communicate the costs incurred from fiscal year 2009.
entities other than individuals with taxable year does not coincide with the calendar year, must submit the statement with reference to costs incurred from fiscal year following the year in progress at December 31, 2008.
Therefore, communication should not be sent in the following cases: •
for work undertaken and completed in the same calendar year by individuals (or other taxpayers for which the tax period coincides with the calendar year)
• for work undertaken and completed in the same taxable year by persons other than individuals with taxable year does not coincide with the calendar year;
• for the period or periods in which tax costs are not incurred.
For interventions whose work continues in several tax years, a model must be submitted for each tax period.
Click here to download the software directly from the Inland Revenue
source: acca biblus-net
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