Accountant Olbia was held last January 16 ANCE informal hearing on the contents of draft law on "Delegation to revise the legislation on the taxation of capital income, the collection and assessment of central government taxes, estimated the system of land and the preparation of the consolidated text of the provisions on state taxes "(DDL 1762 / C).
of: Source ANCE
Dr. Carlo Ferroni, who led the delegation membership, stressed in premise that, among the powers provided for in the legislative measure and aimed at achieving a general reorganization of state tax provisions, are particularly relevant for the sector delegation on investment income and other income of financial nature and that on the reform of the cadastre.
In relation to the first area, according to ANCE, in the legislation should be introduced to the principle of equality between the taxation of financial income and those relating to property, relating primarily to income from rental of buildings for residential use, as long advocated by the Association.
In this regard, the preferential tax regime, with application of a replacement rate to 20%, should be recognized as a first step to natural persons and later in favor of real estate companies, at least relative to income from the rental of housing in subsidized housing, given the social objectives pursued by such programs.
Application of the replacement should also be reintroduced in relation to capital gains arising on sale of building land, excluded from the scheme in accordance with the provisions contained in Article 1, section 310, Finance Act 2007 (l.296 / 06).
As for the delegation at the reform of the cadastre ANCE expressed strong concerns about the criteria for the review of the estimators, conducted on the basis of income and wealth and not based on a hypothetical market value of the retractable and not on income from renting the building.
Association showed also that the text does not state how they will set the return ratios to be applied to the asset value for the determination of the new rents, which are the basis for the purpose of all real estate taxes.
should therefore integrate the delegation with the provision that the determination of the estimators should be land-based income, besides capital.
In relation to the supply of buildings, or may be classified into groups A, B and C subject to VAT, was also discussion about the appropriateness of excluding, once approved estimi new land, the ability of the competent offices to proceed with the adjustment of the said act , where the same can not be less than the land value by reintroducing, as provided in Article 15 of Decree Law 41/1995, ratified by Law 85/1995 and subsequently repealed by .35, paragraph 4 DL 223/06 .
Accountant Accountant Olbia Olbia 
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