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This article was published on 27 September 2014 at 08:14.
model Cud change graphics, is enriched with data, expands the scope of recipients and becomes the “certification only” (Cu). The Internal Revenue Service has released yesterday the draft model that withholding agents will have to issue to those who received in 2014, cash and cash equivalents subject to withholding. The first novelty is that the Cu2015 substitutes, as well as deliver the certificate to the recipient, must also forward the data to the Agency by March 9, 2015 (7, the date of the obligation falls on a Saturday.)
To all the canons of performance – employed earners and similar to those in employment – adding new subjects. The Cu2015 becomes, in fact, the certification for income paid to self-employed workers (in this case, professionals), however denominated commission earners and recipients of other income subject to withholding, a provisional tax or duty. The addition of these subjects is not surprising given that the new model and its transmission are preliminary operation “precompiled statement” that should put at the disposal in 2015 of about 20 million taxpayers 730 precompiled. What is not included is the inclusion of professionals, agents and representatives of trade that, as holders of VAT, are not among the subjects admitted to the declaration by the 730 or section dedicated to them requires, among other data , the total of the amounts paid, the amount is not subject to withholding, the costs reimbursed, the taxable amount and the withholding of previous years, the social security contributions paid by the substitute who’s replaced.
Regarding earners of income from employment, a section is to the credit of € 80 for employees whose income does not exceed 26 thousand euro. Must be included: data relating to the credit due to what he found nell’imposta capacity, the credit repaid, that is not recognized and the possible amount of the claim recovered from the substitute as not payable.
Even the sums paid for labor productivity are found within a section that requires the total disbursed, the withholdings and suspended and a statement of the option to tax in place of the ordinary in lieu of 10 percent. This section is also the place given relating to non-taxable income referred to in paragraph 6 of Article 51 of the Tax Code, which excludes from taxation 50% of the amount of navigation and flight as well as bonuses and pay increases to workers contractually bound to pay the activity in increasingly variable and diverse.
The title of Cu is enriched with a table that includes all the data that were used for the allocation of deductions for dependents. You must indicate all that information which involve the recognition of a particular benefit, such as the presence of a child with disabilities, the first child that replaces the missing spouse, minor children of three years, the percentage of deduction due to large families. For each person listed is required tax code, the number of months to be paid, the percentage of deduction and any deduction of 100% in the case of child custody. While the non-delivery of the certificate to the recipient by February 28, did not give rise to the recognition of sanctions as long as the latter did not prevent the performance of his duties as a taxpayer, for each Cu is not transmitted late or wrong is subject to interest 100 euro, avoidable only if in case of an error the new certification shall be submitted within five days of the closing date.
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anticipation
On Sole 24 Ore on Thursday 11 l ‘ arrival of new Cud which from 2015 will also cover the self-employed and not just the employees and will be called Cu, single certification
In the new model of Certification unique new data for families and professionals. For dependents Cu is enriched with a table that includes all the data that were used for the allocation of the relevant deductions. In the professional section should indicate the total of the amounts paid to them, the amount is not subject to withholding, the costs reimbursed, the taxable amount and the withholding of previous years, social security contributions
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