Novità per gli italiani che detengono patrimoni all' estero (attività, investimenti, conti correnti bancari) ma sono residenti in Italia. La circolare del 13 settembre 2010, la numero 45E ha chiarito alcuni aspetti dopo la fine dello scudo fiscale:
Per la compilazione del modulo Rw :
if the relatives are co-holders of the external current account - clarifies the Inland Revenue - the value of each state's share of possession. If, however both are free to dispose of financial assets and property, each owner fill in the Rw with reference to the value of assets. Taxpayers are always required to fill the specific sections of the monitoring when the financial assets and assets are held through intermediaries, for example, in situations that appear headed to a formal trust.
deposits and bank accounts set up abroad, foreign stocks and bonds, foreign insurers, stock options, real estate, jewelry, boats or pleasure boats and works of art out of state: assets and foreign assets of a financial nature united by the ability to generate taxable income in any case in Italy. The only exception to investments, which must be given in the form Rw but did not produce any income.
Who looks at the form Rw: there is an obligation to complete the form Rw, entrance gate to the 'fiscal monitoring, capture for individuals, non-commercial entities, partnerships and equivalent entities, however resident in Italy. Monitoring are excluded from commercial entities and partnerships or capital, except for partnerships. Starting this year, then in 2009 the year of the tax were exempted from filling out the form Rw both civil servants, including employees of international organizations (eg UN, NATO, EU and OSCE) both the border. For the latter exemption is limited to financial activities and assets held in the country where she works.
Taxpayers who have joined the tax shelter in 2009 must not fill in the form Rw on the tax return for 2009. The exemption from monitoring also extends to 2010 in the cases activity returned and / or rectify the statement which was made confidential between January 1 and April 30 this year. Curiosity, when Rw runs alone. Even if the presentation of the model 730, or in the case of exemption from income tax, the form must still be completed Rw autonomously, with the title of Law, and submitted on time for this model. Monitoring is also done by '' internal ', with the 770.
As regards the framework SO, for the disclosure by brokers and other parties involved in transactions in 2009 that can generate income, other financial, The circular issued today refers to the new codes adopted specifically for the reporting by brokers for transactions that could give rise to income from real estate or other assets subject to repatriation under the provisions on tax shelter, as well as for cases in which financial assets and assets repatriated to escape from the circuit of intermediaries residents. Even for brokers is the test of the monitoring.
The obligations of detection and reporting of cross-border flows of financial assets also affect brokers. This is a statement by name, which must be carried out, by March 31 of each year, banks, Sim, Italian Post, trust companies, stockbrokers, permanent establishments in Italy's banks and investment firms to non-residents, solicitors, brokers and other residents who, for professional reasons, into the transactions, companies and issuers, limited to titles and the securities they issue, asset management companies, accountants, accountants.
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