Identification And Method Of Sending To The Ministry Of Economy And Finance Of The Data Relevant To The Regionaleall Additional Income Tax Of Individuals.

Original Language Title: Individuazione e modalita' di invio al Ministero dell'economia edelle finanze dei dati rilevanti ai fini dell'addizionale regionaleall'imposta sul reddito delle persone fisiche.

Read the untranslated law here: http://www.gazzettaufficiale.it/atto/serie_generale/caricaArticoloDefault/originario?atto.dataPubblicazioneGazzetta=2015-04-15&atto.codiceRedazionale=15A02768&elenco30giorni=false&atto.tipoProvvedimento=DECRETO

The DIRECTOR GENERAL of FINANCE having regard to article 50 of the Decree legislative December 15, 1997, # 446, governing the regional tax on income tax (IRPEF); Having regard to article 6 of Legislative Decree No May 6, 2011. 68, which incorporates the discipline of regional tax to PERSONAL INCOME TAX, by providing, in particular, in paragraph 1, that each region to ordinary statute can, with its own law, raise or lower the basic rate of regional tax, amounted to 1.23 percent, and that the increase, from the year 2015, it can't be higher than 2.1 percentage points; Having regard to article 28, paragraph 2, of Decree-Law December 6, 2011, # 201, converted, with amendments, by law of December 22, 2011, # 214, which States that the basic rate of INCOME TAX, regional tax to equal to 1.23 per cent, also applies to the special administrative regions and the autonomous provinces of Trento and Bolzano, which, in accordance with article 50, paragraph 3 of Legislative Decree No. 446 of 1997, can increase the rate up to 0.50 per cent; Having regard to article 3-ter of Decree-Law no April 8, 2013. 35, converted, with amendments, by law June 6, 2013, n. 64, which provides that, solely in order to allow the preparation of measures of financial charges from reimbursement of advances of liquidity laid down in articles 2, paragraph 3, point a), and 3, paragraph 5, point a), of the same decree-law, special administrative regions and the autonomous provinces of Trento and Bolzano, notwithstanding the provisions of article 50 , paragraph 3, of Legislative Decree No. 446 of 1997, with effect from the year 2014 can increase up to 1 percentage point the standard rate of regional tax to PERSONAL INCOME TAX; Having regard to article 6, paragraph 4, of Legislative Decree No. 68 of 2011 which States that to ensure the rationality of the tax system as a whole and the preservation of the same progressive nature policy ' and ' informed, regions can establish additional regional PERSONAL INCOME TAX rates of the differentiated exclusively in relation to income brackets correspond to those established by State law; Having regard to article 6 of Legislative Decree No. 68 of paragraphs 9 and 10, 2011, which has, among other things, that stays put tax automation required by applicable legislation in health care in cases of economic imbalance, as well as the provisions relating to the application of increases in tax rates for regions subject to recovery plans health deficits; Having regard to article 1, section 174 of the Act December 30, 2004, # 311, which has, among other things, the application to the full extent the rate of regional tax to PERSONAL INCOME TAX in case of non-adoption of measures necessary to cover the deficit of healthcare management; Having regard to article 1, paragraph 180 of law No. 311 of 2004, which provides for the possibility to adopt a plan to drop health deficits; Having regard to article 1, paragraph 796) (b) of the Act December 27, 2006, # 296, which regulates, among other things, the application to the full extent the rate of regional tax to PERSONAL INCOME TAX during the term of the Plan to drop health deficits; Having regard to article 77, paragraph 2, of the law December 23, 2009, # 191, which regulates the conditions of being obligatory for the presentation of a plan to drop health care deficits related to the achievement of the standard size of the deficit of the regional health service, or the presence of a deficit of management not covered and subsequent paragraphs 78 and 79 who have, among other things the application of the measures provided for in article 174, paragraph 1, of law No 311 of 2004, and auto-increment fixed the IRPEF regional tax; Having regard to article 80, paragraph 2, of the law December 23, 2009, # 191, which has among other things that, for the region under the Plan to return, it is understood the obligation of maintaining, throughout the duration of the plan, the increase in the rate of regional tax IRPEF where taken automatically in accordance with article 1, paragraph 174 of the Act, no. 311 of 2004 and that under certain conditions and within the limits indicated therein the same region has the possibility to reduce the predicted increase; Having regard to article 2, paragraph 86, December 23, 2009, law # 191, which provides, inter alia, the increase in fixed measure the rate of regional tax to PERSONAL INCOME TAX, in case of non-achievement of the objectives set out in the plan to drop health deficits; Having regard to article 2, paragraph 88 of law No. 191 of 2009, enabling the regions already subject to recovery plans and already brought under administration, the possibility of the continuation of the plan to return, according to operational programmes, or to present a new plan to drop, resulting in the application of art. 1, paragraph 174, of law No 311 of 2004 and paragraphs from 80 to 86 of law 191 of 2009; Having regard to article 2, paragraph 93, December 23, 2009, law # 191, which governs the possibility, for regions that are defaulting on grounds other than health budget balance requirement, to ask for the signing of an agreement, with its re-entry plan, approved by the region, in accordance with article 1, paragraph 180, of law No 311 of 2004; Having regard to article 16, paragraph 9 of the decree-law June 22, 2012, # 83, converted, with amendments, by law, August 7, 2012 # 134, which provides for the possibility for the Campania region to allocate the increase in the rate of regional tax pursuant to article 2, paragraph 86 IRPEF, of law 191 of 2009 or even doubling the increase itself, to cover the deficit re-entry plan in the transportation industry; Having regard to article 11, paragraph 15 of the decree-law June 28, 2013, # 76, converted, with amendments, by law no August 9, 2013. 99, which provides that for the Campania region, starting in 2014, it is the application of tax increases referred to in article 86, paragraph 2, of law No. 191 of 2009, and that its tax revenue is aimed primarily to depreciation of loans referred to in articles 2 and 3 of Decree-Law No 35 of 2013 and residual, the corresponding amortization loan referred to in paragraph 13 of same article 11, indent Plan referred to in article 16, paragraph 5 of Decree-Law No. 83 of 2012, for the entire duration of depreciation of such loans; Having regard to article 50, paragraph 3, of Legislative Decree No. 446 of 1997, which provides that each region and autonomous province can increase the rate of regional tax IRPEF with its law, to be published in the official journal no later than 31 December of the year preceding that in which the surcharge relates; Having regard to the statutes of the special administrative regions and autonomous provinces of Trento and Bolzano; Having regard to article 50, paragraph 3, fourth and fifth period, legislative decree 446 of 1997, added by article 8, paragraph 1, letter a) of Legislative Decree November 21, 2014, # 175, which provide that, for the purpose of simplification of declarations and functions of withholding agents and tax assistance centres and other intermediaries, the regions and the autonomous provinces of Trento and Bolzano must send computer, for publication on the website referred to in article 1, paragraph 3, of legislative decree September 28, 1998, n. 360, by 31 January of the year to which the surcharge relates, the data contained in additional regional variation identified measures by Decree of the Ministry of economy and finance, not regulate, after consulting the Standing Conference for the relations between the State, the regions and the autonomous provinces of Trento and Bolzano and that failure to enter data in the above mentioned computer site relevant to the determination of the INCOME TAX acts the inapplicability of penalties and interest; Having regard to article 8, paragraph 4, of Legislative Decree No. 175 of 2014, which prescribes that in the first application the decree referred to in paragraph 1, letter a) is issued by 30 days after the date of entry into force of the same Legislative Decree; Given that the computer site referred to in article 1, paragraph 3, of Legislative Decree No. 360 of 1998, it is the one identified by the Decree of the head of Department for tax policy of the Ministry of economy and finance May 31, 2002 www.finanze.it website aimed, inter alia, to disseminate information on the Treasury's, regional and local taxes; Given the need to locate data on measures of variation of regional tax IRPEF and to lay down the rules ' application for sending and publication thereof; Having regard to the Legislative Decree March 30, 2001, n. 165, laying down general rules on the sort of labour employed by public administrations; Heard the IRS; Acquired the opinion of the Standing Conference for the relations between the State, the regions and the autonomous provinces of Trento and Bolzano at its meeting of March 25, 2015;
Decrees: Art. 1 provisions on publication of data relevant to the determination of the regional tax on income tax of individuals 1. For the purpose of simplification of declarations and functions of withholding agents and tax assistance centres and other intermediaries, the regions and the autonomous provinces of Trento and Bolzano submit data relevant to the determination of the regional tax on income tax (IRPEF) for posting on the website www.finanze.it. These data are shown in the table in Annex A, which is an integral part of this Decree, and must be entered in accordance with the instructions contained therein, by using a spreadsheet that adheres to the structure of the table. 2. The transmission of the "table" in Annex A is made, by 31 January of the year to which the surcharge relates exclusively electronically, by certified mail, to the address df.dltff@pce.finanze.it. 3. If subsequent data changes relevant to intervene for the purposes of determining the regional tax to PERSONAL INCOME TAX, the regions and the autonomous provinces of Trento and Bolzano retransmit the "table" in Annex A, with an indication of the rates applicable in total, within 30 days from the date of adoption of the relevant amending measures. 4. the management and fiscal federalism fiscal legislation of the Finance Department of the Ministry of economy and Finance shall publish data transmitted by the regions and the autonomous provinces of Trento and Bolzano on the site www.finanze.it, within 7 working days following the date of receipt of the table in Annex A. 5. The non-transmission of data relevant to the determination of regional tax to PERSONAL INCOME TAX within the time limits referred to in paragraphs 2 and 3 shall entail the inapplicability of penalties and interest.