Ogni anno, con l'arrivo delle festività natalizie, è frequente che i professionisti acquistino beni per cederli a titolo di omaggio a clienti e collaboratori.
Ai fini del reddito di lavoro autonomo, occorre distinguere il trattamento fiscale dei suddetti beni sulla base del soggetto destinatario dell'omaggio.
Per quanto riguarda gli omaggi destinati ai clienti del professionista , il TUIR, stabilisce che sono comprese tra le spese di rappresentanza quelle sostenute for the purchase or importation of goods to be provided without charge, commonly known as "gifts". As explained by the CIRC. Revenue Agency July 13, 2009 No 34, the provisions relating to qualifying expenses of representation provided for in the determination of business income (Article 108 paragraph 2 of the Income Tax Code and MD November 19, 2008) also stress the purpose of self-employment income, of course without prejudice to the different deductibility limits set by art. 54 paragraph 5 of the Income Tax Code.
above constitutes a part of business income, expenditure on goods distributed free of charge having a value not exceeding € 50 are not fully deductible, but combine to form the ceiling of representation expenses deductible in the year. In fact, paragraph 5 of Article .54 TUIR says expressly that "the cost of goods to be sold to customers free or gift is deductible from the income of the trader, as expenses of representation, in the limit of 1% of compensation paid during the tax period. "
is an example to clarify the above information: Suppose that the amount of the remuneration of a professional, in fiscal year 2010, is equal to 100,000 € and representation expenses amounted to € 1,200, of including 250 for goods costing less than € 50. For the purposes of the deduction from income that you will:
- the cost of things of value per unit of less than 50 Euros, or 250 combine to form the ceiling for deductibility of compensation;
- representation expenses are deductible only up to EUR 1,000 (1% of 100,000.00 = 1.000, 00);
- the amount of entertainment expenses is deductible of 200 €. In order to
instead gifts for employees and / or employees of the professional , in the absence of a specific discipline, it is considered that its cost is deductible in full under Article. 54 paragraph 1 of the Income Tax Code.
Ai fini del reddito di lavoro autonomo, occorre distinguere il trattamento fiscale dei suddetti beni sulla base del soggetto destinatario dell'omaggio.
Per quanto riguarda gli omaggi destinati ai clienti del professionista , il TUIR, stabilisce che sono comprese tra le spese di rappresentanza quelle sostenute for the purchase or importation of goods to be provided without charge, commonly known as "gifts". As explained by the CIRC. Revenue Agency July 13, 2009 No 34, the provisions relating to qualifying expenses of representation provided for in the determination of business income (Article 108 paragraph 2 of the Income Tax Code and MD November 19, 2008) also stress the purpose of self-employment income, of course without prejudice to the different deductibility limits set by art. 54 paragraph 5 of the Income Tax Code.
above constitutes a part of business income, expenditure on goods distributed free of charge having a value not exceeding € 50 are not fully deductible, but combine to form the ceiling of representation expenses deductible in the year. In fact, paragraph 5 of Article .54 TUIR says expressly that "the cost of goods to be sold to customers free or gift is deductible from the income of the trader, as expenses of representation, in the limit of 1% of compensation paid during the tax period. "
is an example to clarify the above information: Suppose that the amount of the remuneration of a professional, in fiscal year 2010, is equal to 100,000 € and representation expenses amounted to € 1,200, of including 250 for goods costing less than € 50. For the purposes of the deduction from income that you will:
- the cost of things of value per unit of less than 50 Euros, or 250 combine to form the ceiling for deductibility of compensation;
- representation expenses are deductible only up to EUR 1,000 (1% of 100,000.00 = 1.000, 00);
- the amount of entertainment expenses is deductible of 200 €. In order to
instead gifts for employees and / or employees of the professional , in the absence of a specific discipline, it is considered that its cost is deductible in full under Article. 54 paragraph 1 of the Income Tax Code.
0 comments:
Post a Comment