Office for rent by professional constitutes requirement for IRAP exemption

A study in rent for the activity of a freelancer is an important requirement for exemption from the Tax Regional Tax on Productive Activities (IRAP): This is one of the latest judgments of the Court of Cassation, which has therefore decided to intervene regarding the reimbursement of the tax in question. In fact, the decision was made necessary after the tax return was hurled itself against two taxpayers, which among other things could not even be an independent organization.

The reasons of the Supreme Court are easy to explain: the subjection to IRAP, in fact, it makes sense when there is self-organization and this does not occur in the case of a professional who is added to a structure related to different responsibilities. This does not mean, however, that the same taxpayer must show clearly all the conditions just mentioned. Important evidence in this regard are the framework of the RE Act and the model of sector studies in which they certify the goods.

13/05/2011

----------------------------------------

Translated via software

----------------------------------------

Source:

Italian version of CercaGeometra.it