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Lump-sum benefits 2019 beneficiaries who do not have the required conditions
Bad news for some independent workers who are anxiously waiting for the flat-rate fee 2019 and the extension of the lump sum scheme. As we know now, next year will be the introduction of the flat tax, which providesfixed rate of 15% on income up to 65,000 euros per year for VAT numbers. Exemption from VAT and other obligations, fixed income tax rate and the possibility of working more productively without too much bureaucratic and administrative thought. A dream for many, but for others, it can be broken. It is the fault of a small galley to which Il Giornale presents on the bill on the finance law presented October 31, in the article on the subject "The extension of the package (minimum)".
Flat fee 2019: excluded subjects, who they are
Indeed, the Milanese newspaper recalls that in the old minima regime, the access limits were determined by the possession of the shares of Srl "who opted for fiscal transparency". However, this was a slight limitation as few companies in Italy opted for tax transparency. The fact is that with the new legislation, access to the flat-rate scheme could be ruled out for all self-employed persons who have a negligible share in a limited liability company. In fact the words "fiscal transparency" would have disappeared, thus broadening the audience of subjects excluded from the new regime. And at the same time, reduce the audience of the beneficiaries.
Finance Law 2019: the official text in pdf
It simply means that you only have to own 1% of a family business or inherit from a business to be excluded from the new flat rate plan. And then, let's go back to the bureaucratic and fiscal restrictions of the ordinary regime. On the matter, however, we are waiting for updates and official news.
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