building measures contained in the text of the Budget Law for 2010.
The Finance Act 2010, the bill entitled Provisions for the formation of the annual budget and multi-state , and 'was definitively approved by the Senate December 22, 2009 and contains as usual, a series of measures concerning the construction industry, which is worth analyzing in detail.
The bill provides for the extension of the deadline for the revaluation of agricultural land and building owned by private individuals as of January 1, 2010. This revaluation
provides for the payment of a substitute tax income tax equal to 4% of the restated areas be paid by October 31, 2010.
Payment can be made in three equal annual installments amount including the availability of interest at 3%. In this case, the deadlines are: October 31, 2010 for the first installment, October 31, 2011 for the second installment, October 31, 2012 for the third.
To make the revaluation of land, on which the tax will apply then replacement is necessary to prepare a technical an appraisal, with an oath in court , by the same date of October 31, 2010.
As regards housing, the law also provides for the extension of the tax deduction 36% for building work on apartments and common parts of buildings.
More precisely, the tax of 36% is extended for the nterventi recovery existing buildings to be completed by December 31, 2012 as renovation, restoration and maintenance.
The one-year extension is also valid for those who buy homes from companies that have restructured. The deduction apply the 25% of the purchase price up to a total of 48,000 euro and two conditions must be met: the renovations have been carried out between 1 January 2008 and December 31, 2012 and deed must be concluded by June 30, 2013.
the scheme should then finally I VA at 10% for routine maintenance and extraordinary , then it will not be a temporary measure, but final.
This rule implements the Directive 2009/47/EC with which the EU has authorized Member States to apply reduced VAT rates for those services, as defined a d labor-intensive, such as in Italy, are just that type of work.
facilitated VAT applies to the performance of work that the supply of goods and materials, provided they do not constitute a significant part of the value of the work.
To compensate for the loss of revenue due to the abolition of ICI first home, the municipalities are intended to € 1.776 billion, of which € 760 million in claims for 2009, € 760 million in claims on 2010 , and 156 million euro in respect to 2008.
any extension in contrast, is scheduled for incentives 55% tax energy for redevelopment of existing buildings.
The bill provides for the extension of the deadline for the revaluation of agricultural land and building owned by private individuals as of January 1, 2010. This revaluation provides for the payment of a substitute tax income tax equal to 4% of the restated areas be paid by October 31, 2010.
Payment can be made in three equal annual installments amount including the availability of interest at 3%. In this case, the deadlines are: October 31, 2010 for the first installment, October 31, 2011 for the second installment, October 31, 2012 for the third.
To make the revaluation of land, on which the tax will apply then replacement is necessary to prepare a technical an appraisal, with an oath in court , by the same date of October 31, 2010.
As regards housing, the law also provides for the extension of the tax deduction 36% for building work on apartments and common parts of buildings. More precisely, the tax of 36% is extended for the nterventi recovery existing buildings to be completed by December 31, 2012 as renovation, restoration and maintenance.
The one-year extension is also valid for those who buy homes from companies that have restructured. The deduction apply the 25% of the purchase price up to a total of 48,000 euro and two conditions must be met: the renovations have been carried out between 1 January 2008 and December 31, 2012 and deed must be concluded by June 30, 2013.
the scheme should then finally I VA at 10% for routine maintenance and extraordinary , then it will not be a temporary measure, but final.
This rule implements the Directive 2009/47/EC with which the EU has authorized Member States to apply reduced VAT rates for those services, as defined a d labor-intensive, such as in Italy, are just that type of work.
facilitated VAT applies to the performance of work that the supply of goods and materials, provided they do not constitute a significant part of the value of the work.
To compensate for the loss of revenue due to the abolition of ICI first home, the municipalities are intended to € 1.776 billion, of which € 760 million in claims for 2009, € 760 million in claims on 2010 , and 156 million euro in respect to 2008. any extension in contrast, is scheduled for incentives 55% tax energy for redevelopment of existing buildings.
arch. Carmen Granata
source: Lavorincasa
0 comments:
Post a Comment