The RX Framework in the SC 2018 Income Model

The II section of RX is responsible for the acceptance of surpluses and credits relating to the preceding tax period that can not be part of the corresponding to that of source to allow its use with the indication of the same in this statement

For example, in this section must be indicated the credits and surpluses in following cases : [19659003] when the taxpayer is no longer required to submit one or more panels that make up the income model that he had or had closed on credit, and therefore the carryover of the surplus and his use can not be found

when the previous declaration is subject to the correction in favor of the taxpayer for overpayments but the table does not provide for the carryover of the credit, as preva for substitution taxes (for example, for the substitution taxes referred to in the RQ framework in which the formation of surpluses is not provided),

when there is presence of surpluses surplus detected taxpayer after the presentation of the 2017 income model or reported by the Inland Revenue following the automated control of the declaration, still at condition that the relative credit can not be declared in the terms of reference

Section II must also be completed in the case where the amounts of the credits and the overpayments related to the previous tax period , claimed for compensation were fully offset on the date of filing of the Revenue Statement 2018 as well as in the case of indication in DI Framework of credits relating to taxes for which it was not revised the exposure in section I of the frame RX

The section consists of three litters from RX40 to RX42 to be completed as follows:

• in column 1 the tax code of the amount of credit or surplus to be carried forward from the preceding year must be indicated [19659004] in column 2 should be indicated alternately:
• the amount of the credit, in column 5 of the corresponding line RX – Section I of 2017 income model;
• the surplus of payment taken over by the taxpayer following the presentation of the 2017 tax return,
• the overpayments recognized by the tax authorities following the liquidation of the declaration, which can not be declared in the reference.

In c in which the frame DI was completed, the amount to be indicated to column 2 should be increased by the income indicated in column 5 of the box OF for each corresponding tax

• in column 3 the amount of the credit or surplus shown in column 2 which was a total used in offset with model F24 as of the date of presentation of this return

The difference resulting between the amount in column 2 and the amount in column 3 must be broken down between columns 4 and / or 5.

• in column 4 the amount of the remaining credit of which is to be claimed for repayment ;
• in column 5 the amount of the credit must be indicated from use in compensation with the model F24 until the date of submission of the subsequent declaration. In the model F24 the specific tax code and reference year 2017 must be indicated even if it is a credit of previous periods .

The credit shown in Column 5, for the portion, if any, derived from Column 5, net of the amount in Column 4, from DI may be used to offset the payment of debts due at from the fiscal period following that in which the supplementary declaration was submitted, in accordance with Article 2, paragraph 8-bis, DPR 322/1998

• in column 6 must be indicated, by the persons admitted to the group taxation the credit allocated for the purpose of compensation of the IRES due consolidating and indicated under the GN. These subjects must therefore divide the difference between the amounts in columns 2 and 3 between columns 4, 5 and 6. The maximum limit of tax credits that can be offset according to Article 17 D.Lgs 241/1997 (700 000 €) must also include the amount of the credit allocated to the consolidated group

Assuming that Alfa Srl paid in 2017 a replacement tax (for example the sort code 1823) of RQ framework (which does not provide the relative indication of surplus) beyond the amount due for 15,000 euros – amount which in part compensated again in 2017 for 5,000 euros – the representation in the declaration must take place as indicated:

With the indication of the residual credit in the RX Section II the validity of the credit is equated with that of the credits which were formed in 2017 .