Annual insurance tax settlement and demerger
The Revenue Agency, in the response to ruling no.50 / 2021, made it clear that, in the event of a full spin-off, the deposit paid by the demerger for the insurance tax can be transferred to one of the beneficiaries.
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Advertising bonus
Advertising investments, under certain conditions, may fall within the “advertising bonus”, a tax credit whose amount varies according to the type of expenditure made.
How to access the online services of the Revenue Agency
Dal 1March 2021, in line with the provisions of the Simplification and Digital Innovation Decree (DL n. 76/2020), l’Agenzia delle Entrate non rilascerà nuove credenziali Fisconline ai cittadini. They remain valid, in any case, le credenziali Fisconline già in possesso degli utenti e in uso, ma verranno dismesse il 30 September 2021.
From 1 March next, then, chi non possiede le credenziali Fisconline potrà accedere all’area riservata dei servizi online dell’Agenzia utilizzando esclusivamente una delle tre modalità di autenticazione universali, SPID, CIE about the CNS, recognized to access the online services of all public administrations.
Nothing changes, instead, for professionals and businesses.
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