"Our mission is constantly in assisting the client in making decisions about business management, providing all the specific skills needed for business."
Dott. Tiziano Cataldi
The 2018 Budget Act confirms the operation of the super and hyper amortization.
But there was a change!
These tax relief measures: super-amortization, investment in new equipment, plant and equipment by all corporate income holders (including self-employed workers), leads to a deduction of 140%, reducing the base taxable income (plus amortization costs, less tax).
Budget law 2018 has modified its usability, from 2018 until 30/06/2019 the deductibility drops to 130%.
The super amortization adds to the amortization, ie a 250% increase in the cost of acquiring the instrumental assets acquired to transform the company into a technological and digital key 4.0. It is a matter of investing in intelligent, interconnected machines.
Budget law 2018 has not changed its usability, 2018 until 31/12/2019 deductibility remains at 250%. The newsletter is an adventure in which we will provide all of our skills, will offer you the opportunity to know our reality and possibly find interesting novelties to discover.
After more than three years of waiting short, perhaps for days, Small and Medium Businesses will be able to apply vouchers for digitization. The purpose of this decree is to support, through contributions in the form of a Voucher of value not exceeding 10,000.00 Euros to cover the maximum of 50% of the eligible expenses.
The CIPE Resolution was published on October 12, 2017 in the Official Journal and a prelude to the publication of the measure with the deadlines for submitting applications for contributions from the companies.
Decree-Law no. 145 of December 23, 2013, better known as Destination Italy, provided for the provision of non-cash loans in the form of vouchers of a maximum amount of 10 thousand euros for:
the purchase of software, hardware or services that will improve the company's efficiency,
the development of e-commerce solutions,
broadband and ultra-wide bandwidth connectivity by businesses,
the ICT training of small and medium-sized enterprises.
The law of conversion no. 9-2014 then expanded the voucher's goals by also admitting direct action:
to the modernization of the organization of work, favoring the use of technological tools and forms of flexibility, including teleworking,
to allow connection to the Internet via satellite technology, through the purchase and activation of decoders and parabols, in areas where geomorphological conditions do not allow access to appropriate solutions through land networks or where infrastructure interventions result scarcely viable or unrealizable.
The study remains available for an analysis and evaluation of your investment, as well as advice on how to adhere to this tool.
The study reserves the right to send a new mail as soon as the terms and conditions for submitting the incentive will be made available.
Please do not hesitate to contact us and request further information. We will try to satisfy your requests as quickly as possible.
The Council of Ministers approved the expected law decree introducing urgent provisions on financial matters and for irrefutable needs. Among these is the scraping of the hexadecimal folders.
The new simplified definition of tax collections provides for the possibility for taxpayers who have not completed the fulfillment of the previous decommissioning, to comply with the facilities provided for the payment of the tax owed or contributed to the recovery agent (the toll figures and legal interest without penalty and late interest).
The debtor is allowed to pay by 30 November 2017 the installment rates for the expired cargoes in July and September 2017. In this way, taxpayers who, due to errors, disagreements or lack of liquidity, could not make payments, are returned to 'scrap' without further charge.
It is given the possibility of accessing the simplified definition of the debts to debtors who had previously been rejected by the claims because it was not in accordance with the payment of the installments, expiring on 31/12/2016, of the dilution plans in place at 24 October 2016.
The scope of the simplified definition extends, which may also be applied to the cargoes entrusted to the collection agent from 1 January to 30 September 2017 (the previous 'scrapping' included loads up to 31 December 2016).
The study remains available for an analysis and evaluation of the exhaustive lists, as well as advice on how to adhere to this tool.
l Notiziario del Dottore Cataldi è dedicato ai nostri clienti fedeli e a tutti coloro che navigando entreranno in contatto con noi.
Argomenti di questa edizione sono:
Voucher internazionalizzazione PMI
CIM: Credito Imposta Investimenti Mezzoggiorno
Tax Credit Alberghi
Bonus Investimenti In Pubblicità
Questo strumento rappresenta l’inizio di una nuova avventura, nella quale mettere a disposizione tutte le nostre conoscenze ma soprattutto ci offre l’opportunità di raggiungere chi non ci conosce, chi può trovare nella nostra realtà un interessante novità da scoprire. Il nostro obiettivo è quello di aggiornare l’utente riguardo le ultime novità fiscali, commerciali e notizie che riguardano l’ambiente delle PMI, offrire maggiori informazioni sui nostri servizi e rispondere ai commenti e alle richieste degli utenti web. Non esitate quindi a contattarci o richiedere approfondimenti, cercheremo di soddisfare al meglio e in tempi brevi le vostre richieste. Scorrendo fra le pagine del nostro sito, troverete informazioni utili sulla nostra attività, le immagini della nostra location e gli indirizzi utili per raggiungerci via email, telefono o in sede. Vi auguriamo una buona lettura Dottore Cataldi
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The Cataldi's Newsletter is dedicated to our loyal customers and to all those who navigate will come in contact with us. This tool represents the beginning of a new adventure in which to provide all our knowledge but above all offers us the opportunity to reach those who do not know us, who can find in our reality an interesting novelty to discover. Our goal is to update the user about the latest fiscal, commercial, and SME news, to provide more information about our services and to respond to web users' comments and requests. Do not hesitate to contact us or ask for further inquiries, we will try to satisfy your requests at your best and in a short time. By scrolling through the pages of our site, you will find useful information about our business, images of our location and useful addresses to reach us by email, phone or in-house. We wish you a good read by Dr. Cataldi
To read the Newsletter click here and enter the PASSWORD
You can get the password by requesting it via MAIL
Amounts to be paid by Monday must be increased by 0.4% interest; The DPCM was published yesterday in the Official Gazette.
It was published in the Official Gazette no. 191 of yesterday the DPCM 3 August 2017 containing the deferral for the year 2017 of the deadlines for making the payments resulting from the tax declarations.
So by the next Monday, August 21, 20171, business owners and self-employed people will be required to pay taxes and contributions
Resulting from the REDDITI 2017-IRAP 2017 models and VAT declarations 2017 with an increase of 0.4%.
The Cataldi's Newsletter is dedicated to our loyal customers and to all those who navigate will come in contact with us. This tool represents the beginning of a new adventure in which to provide all our knowledge, but above all offers us the opportunity to reach those who do not know us, who can find in our reality an interesting novelty to discover. Our goal is to update the user about the latest fiscal, commercial, and SME environment news, to provide more information about our services and to respond to the comments and requests of web users. Do not hesitate to contact us or ask for further inquiries, we will try to satisfy your requests at your best and in a short time. By scrolling through the pages of our site, you will find useful information about our activity, images of our location and useful addresses to reach us via email, phone or in-house. We wish you a good read by Dr. Cataldi
In order to read the Newsletter enter the PASSWORD
You can get the password by requesting it via MAIL
The incentive is aimed at companies that purchase new assets for production facilities located in the midday (Calabria, Campania, Puglia, Sicily, Molise, Sardinia and Abruzzo) regions, and does not provide for a tax credit to a certain extent
Between 25% and 45% of the eligible costs of the investment program, depending on the size of the company (with respect to a number of other advantages it can be said that large enterprises can also benefit from the incentive).
Redundancy and low-interest subsidies up to € 40,000.00 for the creation of new businesses by young entrepreneurs.
This measure will be managed by Invitalia and is called "Rest in the South". The objective is to promote the creation of new businesses in the Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily regions by Young entrepreneurs.
Entrepreneurial activities related to the production of goods in the field of crafts and industry, or relating to the provision of services, are financed.
Financial and professional activities are excluded from financing, with the exception of the sale of goods produced in the business of the enterprise.
The South Decree envisages the mini extension for the delivery of the goods envisaged in the annexes of Industry Plan 4.0 and therefore potentially subject to hyper-amortization.
These are functional assets for the "digitization of production processes", which can allow extra deduction, provided that a deposit is paid at least 20% of the total value agreed by 31 December 2017.
The incentive is aimed at businesses that buy new equipment intended to production facilities located in the regions of the South (Calabria, Campania, Apulia, Sicily, Molise, Sardinia and Abruzzo) and provides for the grant of a tax credit to an extent between 10% and 20% of eligible expenses to the investment program, depending on the company size (compared to many other benefits it reports that can also benefit from the incentive to large enterprises).
With the Decree of 7 July 2016, published by the Official Gazette of 19 October 2016, the Ministry of Economy and Finance (MEF) has decreed the amount of resources for the Voucher for micro, small and medium enterprises for the digitization of business processes and technological modernization.
The inter-ministerial decree (Minister of Economy and Finance, Minister of Economic Development, Minister for Regional Affairs and the authorities, the undersecretary Sato is the presidency of the Council of Ministers) July 7, 2016, which bears the "Determination of the amount of resources for the "Voucher" for micro, small and medium enterprises for the digitization of business processes and technological modernization ", was published in the Official Gazette no. 245 of October 19, 2016.
PHASES two have been identified.
PHASE 1 The resources amount to over 32 million euro (precisely 32,543,679) and, as expected, they will be allocated to the following regions:
PHASE 2 The identification of the remaining resources (remember that for the Voucher are provided 100 million euro) for realization of digitization measures in other regions will be subject to a special resolution of the Interministerial Committee for Economic Planning (CIPE) that we hope arrivals soon.
The tool is useful for companies that want to implement and promote the digitization of business processes and technological modernization of the micro, small and medium enterprises dependent on the program "PON Enterprise and competitiveness" 2014/2020 under the Ministry of Economic Development is established at € 32,543,679.
We will very shortly the required procedure for such vouchers