Nor, in the case of sales of personal property, the sale price may exceed the amount of $39,401.62, for the current year.
Notwithstanding, this 2022 brought with it the benefit of the exemption from the payment of 100% of the fees for Gross Income taxpayers who start activities as subjects attached to the Simplified Regime during the current fiscal year 2022 and do not register previous registrations in the tax or, having registered, register the cessation in the same prior to January 1, 2017.
As can be seen, the beneficiaries must have started activities this year, which implies that they must be governed by the rules that Resolution (DGR) 4969/04 provides when regulating the regime.
Start of activities. Registration conditions.
Summarizing broadly, said rule establishes that in the case of initiation of activities, the taxpayer, in order to fall into the corresponding category, must consider the physical magnitude referring to the area affected by the activity and a reasonable estimate of the annual income that expect to get. If there is no reference to the area affected by the activity, it will be categorized initially, taking only the reasonable estimate of annual income.
Then, after 6 months of starting the activitytaxpayers must annualize the gross income earned and the electrical energy consumed in that period in order to confirm their categorization, modify it or exclude themselves from the Regime.
Consequently, as of 5/31/22, the small taxpayers benefiting from the release of 100% of the payment have completed the period stipulated by the regulations to confirm their starting category, modify it or, if applicable, exclude themselves.
Under such premises, everything would indicate that the beneficiary taxpayers should not carry out any procedure until their final category can be determined, which may be determined based on the date of commencement of activities after 6 months have elapsed, that is, in September or January of the year. next.
There may be extraordinary situations such as exceeding the maximum amount of the sale price of personal property or having obtained an income of unforeseen magnitude that exceeds the maximum income limit provided for the highest category of the scheme.
It should be remembered that those who benefit from the exemption from payment and remain within the RSIB also next year will enjoy a release of 50% of the amount of the fees.
Source: Ambito
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