Tax, last chance to enter and remain in the flat tax facility

If you plan to just go over the threshold of remuneration, the choice to be made, where possible, will be to postpone, at least partially, the collection of part of the remuneration. The choice will be winning if the exceeding of the limit will be due to an extraordinary performance. Otherwise the problem will also appear the following year.

The "overturning" of the costs To verify the failure to exceed the threshold of 65 thousand euros, the receipts constituted by the reversal of costs towards another professional must not be taken into consideration. It happens in fact that two non-associated professionals divide the study. The former, owner of the lease and utilities, periodically charges part of the rent and part of the costs related to the telephone and electricity.

The Revenue Agency has specified how the sums charged do not have the nature of professional compensation and must be considered in direct reduction of costs.

According to the circulars 58 / E of 2001 and 38 / E of 2010, the chargeback does not determine the collection of a positive income component, but a cost reduction. This is because the charge-back fee represents a cost that is not inherent to the professional activity that must not be declared for this purpose.

If the person who re-charges the fees applies the flat-rate scheme, the amount collected by the professional will not reduce the costs as the percentage of applicable profitability will always be 78 per cent. The collection will therefore be completely neutral also for the purpose of verifying failure to exceed the limit.