source the Sole 24 Ore

There is no peace under the roof. And suddenly, after a long sleep, it wakes up the threat of the "minimum tax" on rents, established in the mechanism provided for by paragraphs 341 to 343 of the 2005 Finance Law In fact, those who declare a fee of at least 10% of the "land value" shall be protected by tax assessments on rental.

But those who actually have fewer fees? The base system for the determination of land value is very complicated. In calculating the effects of dell'imponibile registry was introduced an amendment (Article 2, paragraph 63 of Law 350/2003, later supplemented by Article 1-bis, paragraph 7, of DL 168/2004), which had increased from 100 to 120, the pension multiplier cadastral updated. For direct taxes and Ici, however, nothing has changed, so in comparison to do between market rent and 10% of cadastral value for the registry, the second amount is greater than 20%, compared to the same comparison made direct tax purposes.

So there are significant inconsistencies between the two data Irpef and registry, probably with the intention of the compiler of the two paragraphs should have the same result. Moreover, in case of inconsistency, the Taxes (since this is not a legal presumption) should refer to estimates compiled by the real estate market of the Territory and whose use is mandatory for the Agency of Revenue for controls. It can be used by the taxpayer to challenge the finding. So come on stage the other values.

But beyond the babele legislation, we can say that the mechanism has often (in past) revealed blunt weapon: in general 10% of the land being considered as a minimum amount on which to pay the direct and indirect taxes, seems excessive compared to actual rents, so that the correct taxpayer, declaring the actual fee, might be forced to open the dispute. So no recovery evasion but very contentious. And perhaps this has so far retained the revenue from massive action.

But Assoedilizia indicates that the Milanese things are being evil. According to the President Achille Colombo Clerici local officials are beginning Revenue audits, which inevitably lead to failure to detect the fairness of the fees: "This is a real leghold trap especially in light of what is happening with regard to the revision of land values implemented by the agency of the Territory of Milan on Reclass for microzones. The owner lessors, even if you believe in good standing, following the findings of the speakers will frequently land (government bonds are also doubled) to be out of the blue in a situation of irregularity in the test of fairness. With all the implications. "

The amount of registry
In calculating the value of land for the purposes of the Register had been a change (Article 2, paragraph 63 of Law 350/2003, later supplemented by Article 1-bis, paragraph 7 of DL 168/2004), which had led 100 to 120, the pension multiplier cadastral updated

The calculation Ici and direct taxes
For direct taxes and Ici, however, nothing has changed, so in comparison to do between market rent and 10% of cadastral value for the registry, the second amount is greater than 20%, compared to the same comparison made direct tax purposes. If there is inconsistency, the tax should refer to estimates compiled by the real estate market of the Territory

The risk
Given that 10% of the land is on average higher than the rent (the value considered reasonable by Revenue), growing risk of litigation without a significant increase in tax revenue.