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Superbonus and anti-Covid measures enter tax returns. As of today, the draft 2021 forms of returns 730, Unique Certification, VAT and 770 are available on the website of the Tax Agency, with instructions and news. In the new 730, for example, the complementary treatment for employee income and the Superbonus, the vacation bonus, the bicycle bonus and the deduction for donations in support of measures to combat the Covid-19 emergency enter, while CU takes into account innovations in support of work and bonus for employees who carried out activities in March 2020.
The new 730 model, for pensioners and employees, incorporates the regulatory changes referring to fiscal year 2020, the Tax Agency explains in a note. In detail, they range from the complementary treatment for employment income and similar to the Superbonus, from the deduction of expenses for the renovation of the facades of the buildings to the tax deduction for donations in support of the measures to combat the Covid-19 emergency. , from the vacation voucher to the tax credit for the purchase of electric scooters and electric mobility services. Among the innovations present in the VAT / 2021 model, however, we highlight the reduction of the rate for the sale of goods necessary for the containment and management of the Covid-19 emergency, the extension of the flat rate regime to oil tourism activity as well as some changes in the regulation of the provision of telecommunications, broadcasting and electronic services provided to clients not subject to taxes. In addition, some simplifications have been introduced regarding declarations of intent, such as the removal of the obligation to communicate those received from suppliers of habitual exporters. Complementary treatment and additional deduction for wages from employment and the like are also included in the 2021 Single Certification; Among the new features are also the safeguard clause for the transfer for the substitution of the personal income tax bonus and the complementary treatment in the presence of social safety nets and the allocation of the bonus to employees in March 2020. There is also the resource deductions for Income related charges and an indication of the amounts returned net of tax withholding. Finally, in the 770/2021 form, new information has been included on the credit derived from the disbursement of the complementary treatment and the bonuses for the work carried out in March 2020, as well as in the event of the return of amounts not owed to the employer. The instructions on the payment of dividends distributed to simple companies have also been updated. New codes for managing late payments are included in summary statements, as a way to contrast the Covid-19 emergency.
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