Dal 2008 le detrazioni per i familiari a carico sono riconosciute al contribuente, direttamente nel cedolino, solo se questo le comunica «annualmente» al sostituto d'imposta (datore di lavoro o ente pensionistico), indicating the percentage attributable to the tax code and the players to load. Any changes must be "promptly" notified (Article 23, paragraph 2, letter a, DPR 600/1973). The Budget 2008 has repealed the provision that extends the effect of this declaration for the tax years thereafter (Article 1, paragraph 221, letter b law 244/2007), and then from 2008 to the communication must be made each year in lack of movement. The deadline is set by the withholding agent based "to their technical and managerial needs" (March 5, 2008 Circular No 15 / E, response 1.1), and is usually the end of January.
Il Sole-24 Ore - 09/01/2011 - Page 20
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