A tax when a more "family"? ISEE
veterinary expenses for the hamster? Poor creature: those so you can deduct from taxes. But the costs for child care of children only a small proportion (up to 632 euro, the equivalent of lines of one or two months) know of course luxury for mothers with little desire to do and plenty of time to lose. Look well, then, from keeping his grandfather in the house, perhaps with Alzheimer's disease: if you take a pension Isee you could splash upwards and the benefits of any kind farewell to municipal fees, canteen, scholarships ...
Fixatives this concept in mind: "In Italy, simply, the tax treatment for families does not exist: the family is not a taxpayer." Word of trade, in this case Brusadin Silvano, Pordenone, for years for work, interest (married, 4 children) and a passionate observer of how the IRS treats couples united in marriage with children. There is an individual taxpayer (the "natural person") are provided for the company, but that particular kind of "society" which is the family has not only taken into account any but even despised, mocked, penalized.
aborted attempt. This is despite the slogan of this or that political party, election promises, proclamations different. The truth, we're going to show, is one and only, "The taxation of the family does not exist." The only attempt made to create a family friendly tax dates back to 1990 are the years of the sixth Andreotti government, supported by the penta-Dc Psi-PSDI-PRI-PLI. Enabling legislation (No. 408, art. 19: see box above), the "Andreotti-Formica", introduced the introduction, before 31 December 1992, the family quotient. E 'effect with a big drawback: It's never been together of executive orders. As the body of a car which was never installed the engine, can not walk. In fact ...
Indeed, the family does not, to date, including those who have the right to declare only part of their incomes, or who may enjoy more favorable tax alternative (see, below, the information on income and taxation ). Fare much better if the companies or self-employed, regardless of whether you have a wife and children.
Disparities. That the family just does not exist in the eyes of tax authorities is evident when you have to deal with the principle of progressive taxation (see, always at the bottom, the tab on deductions, deductions and tax rates). Make much difference if you come home - it is a very high income, but it is useful to understand the concept - 100 000 € from a single income or two incomes, from € 50 000 each. In the first case, the gross tax is € 36,170, to 30,640 in the second: € 5530 less. For the IRS, there is no family, there are only two workers. And to be benefited are families with two working spouses, not when one is working (with a higher income) and one not. So, fiscally speaking, the housewives are a burden. Separations
fictitious. If you take into account possible deductions, "almost none - note Brusadin - facilitate the family." Are generally used for more significant social costs, such as contributions required by law, voluntary contributions to supplementary pension schemes, exemption from taxation of the dwelling-house ... One is about the money paid to the spouse under a separate decision: the child support is a good way to pay less tax. "There are accountants - says Brusadin - who know that, to reduce taxes, there are those who do become notionally to be separated from his spouse. Also because there is no limit to the amounts that can be derived in this way. What it does reflect is that there are cases of marriages instead simulated to obtain tax benefits ...». You can not deduct allowances paid the wife does not work, nor can you deduct from their income the salary of the employee spouse when such result. Only part worth it. Deductions
love. We come to deductions, which work by reducing the taxes payable. They have the edge of the "tax capacity" can not enjoy deductions that the taxpayer should not pay taxes. So that is the case of those who, with a large family and a low income, can not deduct the (substantial) costs of medical care in the family, because there is nothing to be deducted: neither the money back in the pocket more way.
In terms of deduction, a dependent spouse is from 690 to 800 € depending on income (As if its maintenance cost only by 2 or 3 000 € per year), more or less like every child. If you scroll through the list of other possible tax deductions, one is amazed at the gaps and omissions regarding its expenditure of the household. While there are deductions for veterinary expenses (hamsters were talking about at the beginning), it does not exist for the purchase of textbooks, musical instruments to young students at the conservatory, or the line (figurarsi!) of private schools. Even the purchase of vouchers with which to pay odd jobs (maid, babysitter ...) is rewarded in some way by the IRS, if not to help the families, at least to encourage the emergence of undeclared work. For the carers elderly parents and sick? Deductible contributions are not paid for the figures on their pay.
Family taxpayer. Yet there would be ways to tax more fairly Italian families, based on their total income. Roads may be two: the splitting and splitting income. The splitting (used for example in the U.S. and Germany) is to divide the total income by the number of family members. The family quotient (just the French tradition) is a calculation tools and more until it "weighs" the ability of individual family members to produce and to "steal" revenue. The splitting is already in Italy effect: not for families, of course, but for companies, since the income earned is divided among the members. "If it works for the company because it should work for" company "family?" Asks Brusadin. Copy
businesses. A simple way to stimulate the formation of new families would. Enough, suggests the accountant, to copy certain rules laid down for the business and transfer it to the world as such "family." Article. 13 of Law 388/2000 provides for such a tax substitution of 10% of the income generated in the first three years of activity for new business initiatives. Basically a blank check, if we take account that the first rate is 23% and 10% is less than half. Well, why not provide a tax relief for the families of the new constitution?
Article. 1 of Law 244/2007 of 20% fixed income taxation replacement product, a scheme for income of self-employment enterprise or less (ie up to 30 000 € of revenues). It would be enough to provide a preferential tax regime for families: 20% up to € 30 000, then proceed with the increase of rates. The rules on fiscal consolidation (which provides income to get together in the same group of companies, offsetting losses and profits: art. 117 et seq. Tuir) and fiscal transparency (art. 115 et seq. Tuir) could result in a "consolidated family" and its transparency, or by splitting ratio, and the ability to offset taxes owed by the individual spouses, now allowed only during the presentation of 730, but not a single model. And in the face of the prohibition on deduction of wages paid to the spouse, the opposite could be made for a symbolic salary of the spouse at home.
The costs of such a reform. The cost of such reforms? Could achieve for the accountant, the 12 billion euro in lost revenues for the fiscal year. A lot. Too many? The figure is impressive, but can be remedied in two ways: by implementing some of the proposed measure, or recovering revenue from other sectors. Maybe from those shrines that untouchability is the income from capital, financial transactions and the many forms of preferential tax system that everyone wants to reward outside of a father, a mother and their children. Adapted from Paul Fusco
PEOPLE VENETA, n.25/2010