Flat-rate scheme, exclusion if the new activity is a continuation of the previous one

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Flat rate regime, clarifications on exclusion from subsidized taxation, when the new activity is considered a mere continuation of the previous one, come with the answer to question no. 161 of 3 June 2020. There must be an evaluation that is not only formal but also substantial.

Flat rate scheme, with the answer toquestion number 161 of 29 May 2020 the Revenue Agency provides clarifications on the conditions for excluding tax relief for new activities.

Specifically, it is explained when the conditions envisaged by the letter b) paragraph 65 of article 1 of law 23 December 2014, n. 190, or the budget law 2015.

The inability to apply subsidized taxation occurs when the activity to be exercised is one mere continuation of another activity previously carried out in the form of employee or self-employment.

The document of practice explains that there will be continuity when the taxpayer chooses to carry out the same activity, previously carried out as an employee, by contacting the same reference market.

Flat-rate scheme, exclusion if the new activity continues the previous one

On some of the exclusion conditions the lump-sum regime provides clarifications to the answer to question 161 of 29 May 2020 ofRevenue Agency.

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Revenue Agency – Answer to question no. 161 of 29 May 2020
Article 1, paragraph 57, of the law of 23 December 2014, n. 190, as amended by article 1, paragraph 692, of the law of 27 December 2019, no. 160 – Application of the so-called regime. Lump sum.

The explanations follow the question of a taxpayer on the possibility of applying subsidized taxation for theyear 2019, period in which the applicant carried out self-employment for an independent private client with respect to the company where he had been employed.

The regulatory reference taken into consideration to determine the possibility of applying the flat-rate scheme is the paragraph 65 of article 1 of law 23 December 2014, n. 190, or the Budget law 2015.

Specifically, the condition taken into consideration is that envisaged by letter b):

“The activity to be exercised does not in any way constitute a mere continuation of other activity previously carried out in the form of dependent or self-employed work, except in the case where the activity previously carried out consists of the period of compulsory practice for the purpose of exercising arts or professions. “

L’Revenue Agency does not share the solution proposed by the taxpayer and cites, in support of the interpretation, paragraph 5 of circular number 10 / E of 4 April 2016.

There “Ratio” of the exclusion condition consists in avoiding that the benefit can be enjoyed by subjects who they only change the legal status of the activity previously carried out.

The evaluation of the continuation of the activity it must therefore concern not only the formal profile but, above all, that substantial.

As the cited practice document points out:

“There will be continuity when the taxpayer chooses to carry out the same activity, previously carried out as an employee by addressing the same reference market. It is believed that the continuation is also relevant when the termination of the employment relationship occurs for reasons beyond the control of the employee, taking into account that the regulation in question does not refer to specific facilitations for workers on the move. “

For these reasons, the Revenue Agency highlights that, in the specific case of the instant, the taxation to which to refer is that ordinary.

Flat rate scheme: the regulatory framework

In explaining the specific clarifications on flat rate scheme, the Revenue Agency summarizes the regulatory framework.

To establish the subsidized tax regime for natural persons carrying out business activities, arts or professions in possession of certain requirements is the law n. 190 of 2014, or the 2015 Budget Law, in article 1, paragraphs 54 to 89.

The flat rate scheme was then modified by the 2019 Budget Law which, with thearticle 1, paragraphs 9 to 11, of the law of 30 December 2018, n. 145, has provided for an extension of the application of the subsidized taxation.

Finally, the Budget Law 2020 intervened, which further modified the scope of the tax regime, with thearticle 1, paragraph 692, of the law of 27 December 2019, no. 160.

Specifically, the 2019 Budget Law has simplified the requirements for access to the regime, providing for a limit on revenues or fees of 65,000 euros.

For 2020, further limits are also envisaged relating to employee work and expenses for compensation to collaborators, introduced by the Budget law 2020.



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