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Having a checking account is not essential; in fact, there are many ways to deposit and send money even without opening one. Prepaid cards are an excellent alternative in this regard. However, having an account allows you to perform many operations as prepaid cards, even those with Iban code, do not allow it. Among other things, banking institutions now offer a wide range of options to open a current account according to the most varied needs.
Current account: the current account register
That said, the use of a current account also determines a range of tax consequences. First of all, it must be emphasized thatRevenue Agency it is able to regularly monitor flows for all current accounts via a specific register; more precise to call the latter "Archive of Financial Reports" is updated by the body according to the data transmitted by the different institutes. In practice, banks pbad on to the Agency not only the inventory of accounts, but also movements, both incoming and outgoing.
Current account: account and tax return
That said, in his own tax declaration the deposit of the account should not be reported (it results however from Isee); in 730, if something has to be indicated, all the revenues collected (and which – in theory, go to the current account itself). The wages of the employees are excluded, as is clear, because taxes have already been applied to them. The same goes for the interest accrued on the current account: it is the bank that pays them to the state (after having retained 20%). The proceeds from the sale of used items and donations received from parents and their spouses, up to a million euros, must not be declared; the roof is set at 100 thousand euros for the "gifts" received from the brothers (if their claim are from other relatives or unrelated persons, the taxes are equal to 8% and 4%, respectively).
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