Incentives for patenting and the economic exploitation of patents: Patent Invitalia contributions

"Okay, I have an idea and I have a patent but how do I make them productive?". To answer, let's see what it provides and how the program works Patents + Invitalia, national agency for inward investment. It is a system of incentives to grant fielded by the Ministry of Economic Development has 30.5 million euro.

With the sub-measure "Incentives for the economic exploitation of the patent" program + Patents, Invitalia facilitates service costs activation of patents in production cycles.

Activities eligible for financing micro, small and medium-sized enterprises, even if made in the last 12 months.

And 'necessary that beneficiaries have legal and operational throughout the country.

What percentage of deductibility for cars and company vehicles from 2013?

From full to the deductibility limited in new measures by 20% and 70% for vehicles used for private purposes, the change from 2013 limits the deduction of costs for company cars and other means of transport. Are the effects of the reductions of the law Fornero and Stability. We see all the information, including the lease or rental cars.

Come important changes regarding the deductibility of costs of cars or other vehicles business. The law n. 92 of 2012, better known as the Reform Fornero, and the Law of Stability of 2013 have significantly reduced the percentage of deduction of costs incurred and other negative components for vehicles. And this has an important impact on the tax burden of businesses, artists and professionals. The deductibility allows the reduction of the income tax, personal income tax and IRES.

The payment of the IMU in some cases leads to exemption from income tax

In the rules IMU there is a substitution mechanism that allows you to not pay income tax on income from land. The exclusion from the tax base is on vacant properties. From the houses rented to non-fallow land, buildings uninhabitable, the main house partially rented, in some cases, payment of the IMU involves exemption from income tax. The explanations in a circular of the Revenue, we see case after case.

With the Monti government came the introduction of the IMU on the houses of Italians. The high impact of this tax on household finances Italian has had a remarkable impact in the media. Well, the payment of this tax may result in some savings on the other sets very widely applied in Italy, namely the income tax personal income tax which they are subject to all holders of an income. On income from land there is a mechanism to replace Income Tax by the IMU. It 'possible that you do not pay the income tax on houses and other property not leased on which it was paid IMU. Important notice in view of the submission of the tax return, model 730 2013 or Act, 2013, and especially in view of the payment of income taxes due to an adjustment of 2012 (if any recalculation of the deduction in payroll).

How much is the stamp duty on deposit accounts and how not to pay it?

The Decree save Italy (end of 2011) contained significant changes with regard to the stamp duty on financial products.

On the one hand there is the advantage of the exemption from the burden of stamp duty for current accounts that have an average balance of less than five thousand euro - in the calculation includes all accounts that a taxpayer with the same credit institution, if it has different and the sum exceeds this value, you have to pay the fee of 34,20 €.

An advantage that is more than offset by the stamp duty on securities other than government bonds. In 2012 he became equal to 0.10% of the market value of financial instruments held, and this year has been arrived at 0.15%, with a minimum threshold of € 34,20.

Difference between free deposit accounts and term deposit accounts

Bound or free? the deposit account in the analysis. The best solutions to secure our savings.

In the wide panorama of saving solutions, the method chosen by the consumer is more and more the deposit account, which the banks are now saturated with proposals. The two big differences are between free savings account and deposit account.

The main difference is clarified already by its name, the deposit account is a deposit of the amount that we know a priori that will never be touched, and that we definitely do not need a period of time that can vary from a few months to two years. We need to be sure you are never in need of sum constrained because there is the possibility of total or partial release of the amount, or at least there is a chance with the payment of the penalty recession contract early, and even the non-payment of interest accrued and agreed in the conclusion of a deposit account.

Overview cost home purchase: price house, real estate, taxes and charges, notary, restructuring

Home purchase costs

Buying a home is the most important expenditure in the life of a person. In case of wrong decisions is difficult to remedy, and the consequences can be dramatic. This premise should lead one to consider its decision at least ten times before confirming the purchase. Once you have found the perfect home you should verify that it is an accessible shopping to your portfolio. The first rule of thumb is not to be mislead by the list price of the home. In addition to the purchase price of the house is joined by other charges and costs very important. Do not take them into account can expose you to nasty surprises at the time of the deed. Let's see what are the added expense of purchasing a home.

Disclaimer fuel card use for purchases made through credit cards, debit cards and prepaid cards

With the Circular no. 42 / E of 9 November 2012 `s Revenue Agency has provided clarification with regard to the effects of the provisions introduced by Legislative Decree development relating to the suppression of the fuel card for those who carry out the purchase by credit cards, debit cards or prepaid.

The changes introduced by Legislative Decree development in the field of fuel card account for a document management system as alternative to the rules provided for by Presidential Decree n. 444 of 1997, which, therefore, continues to work for those who do not intend to provide in buying fuel by means of electronic payment instruments, still want to proceed to deduct any VAT paid on purchases and deducting the cost of acquisition for the purposes of taxes on incomes.

Deductibility of costs in 2013 leasing and rental of cars and company vehicles

The choice between car buying, renting or leasing may be important for tax purposes. From the deductibility of costs by 20% to that of 70%, the company car use granted to the employee, involves various tax breaks, especially related to the unregulated use. We see all the information.

Companies or employers who wish to bring their company provided company cars or other vehicles, we pose the question of what is the best choice from the point of view of taxation between the option and the purchase of the leases, the leasing and rental. There are several deductibility of costs incurred by such means, in reference to the company's decision regarding the use, or if the medium is then assigned to employees for the exercise of business activities or even as a benefit.

How do I document the supply DIY during the closing hours of distributors fuel?

For those who do not use the new method of documentation of fuel purchases by credit card, prepaid or ATM, self-service refueling in the closing days of the store can be documented by invoice, order on distributor in the subsequent days of opening, presenting the receipt issued by `automated equipment.

If, however, all purchases (made by the distributor with personal or self-service) are paid for using electronic charts, the deduction of the relevant VAT and the deduction of the cost, according to the limits of the law, are possible with the card statements and not through the card fuels (purchase with staff) and the invoice (self-service). `According to Article 3 of Presidential Decree 444/97, 'l` officer shall complete in the distribution of fuel, "to the action of each refueling," with signature validation, the date and amount of the consideration `'` gross of VAT and the operator `s tax data (including by a stamp).

Complete overview of the Fuel Card: what is it, how to use it, those who can use it, regulations, board structure, tax deductibility

The purchase of a motor fuel at the motorway service stations by subjects with VAT, must be documented with the fuel card. The record of these purchases is in lieu of the purchase invoice (Article 1, paragraph 1 of Presidential Decree 444/1997).

The invoice is forbidden to station managers distribution of motor fuels, except for transfers made to the State, certain authorities and hauliers of things for third parties. The prohibition on the issuance of the invoice is not about the oil companies, but only iGestori.

From May 14, 2011, the VAT subjects who have fuel purchases exclusively by credit cards, debit cards (ATM) or prepaid cards issued by financial operators required to report the tax rolls (Article 7, paragraph 6 Presidential Decree 605/1973), they can avoid compiling the fuel card. To recover the deductible VAT on the purchase of motor fuel, made with cash, credit cards or pre-paid, it is possible to separate the tax card statement address, which is registered as a fuel card purchases in the VAT register .

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