Article 1st paragraph 36 of the Law of 27 December 2006, no 296, ruled that in the event of a transfer for consideration or free of cars for which the buyer (or disabled family member who has it in charge) has received the tax benefits before the expiration of the deadline by two years' purchase, is due to the difference between the tax payable in the absence of incentives and the benefits resulting from the application of Resolution No stesse.La 136 / E Revenue Agency (May 28, 2009) clarify a doubt applied so far the subject of several interpretations: in the event of death of the disabled before the expiration of two years of purchase, the heirs must pay the difference between the VAT rates (4%) and the ordinary (20%)? The Inland Revenue states that the heirs are not required to refund the VAT rebate on vehicles purchased by parents with disabilities who died earlier than two years after purchase.
0 comments:
Post a Comment