Physical Therapy Aide Cover Letter

tax credit for investments in Sicily lr11/2009

Legge Regionale

ISTANZA DI ATTRIBUZIONE DEI CREDITI DI IMPOSTA PER NUOVI INVESTIMENTI E PER LA CRESCITA DIMENSIONALE DELLE IMPRESE (Mod. ICIS)

ISTRUZIONI

1. Click time for the year 2011: 10.00 am on March 21, 2011 exclusively through channel Entratel.
2. Selection criterion: chronological order of presentation instance.
3. Duration of subsidy: 2010-2013.
4. Sectors allowed facilitation: mining, manufacturing, tourism, services, agro-processing, processing of fishery products and aquaculture.
5. facilitative tool selected: tax credit.
6. Maximum size of discounts: up to 42.50% of the eligible costs for SMEs that do business in the processing of agricultural products and that are located in favored areas. In all other cases, the percentage of the tax credit reaches a maximum of 48% for SMEs and 24% for large companies.
7. easily import variable depending on the size enterprises: not less than € 50,000 and not more than € 500,000 for businesses with fewer than 10 employees and a turnover not exceeding EUR 2 million, even craft , not less than € 100,000 and not exceeding € 1,000,000 for firms with a number of workers between 10 and 49 and a turnover of greater than 2 and not more than 10 million, not less than € 500,000 and not exceeding € 4,000,000 for firms with a number of workers from 50 up and a turnover of 10 million more, not less than € 100,000 and not more than a euro 4.000.000 per le imprese del settore del turismo ; non superiore a euro otto milioni per gli investimenti effettuati, ai sensi dell’articolo 3 del disegno di legge regionale, dalle PMI derivanti da concentrazione di imprese esistenti.
8. Dotazione finanziaria disponibile per il 2010 : 120 milioni di euro , di cui il 50% per le imprese manifatturiere, il 20% per quelle ubicate in zone agricole svantaggiate e la quota residua per tutte le altre imprese in graduatoria.
9. Progetti d'investimento ammessi : un investimento in attivi materiali e immateriali nuovi, acquisiti in proprietà, including those acquired through lease financing, on or creation of a new establishment ol ' expansion of an existing establishment, diversification of production or the establishment of a new, additional products or a fundamental change in the process overall production of an existing establishment. Investment in land and property in general, the law introduces the maximum facilitation of 25% of the total cost of the initial investment project proposed by the applicant. No advertising costs and research nor goodwill.
10. criteria for access to a tax credit: the ' Investment must be boot next to 'acceptance instance.
11. when you realize the investment criteria set out. 109 of the Consolidated Income Tax (DPR 917/86). The purchase of movable be considered, therefore, incurred at the date of delivery or shipment, while for property, considering the time of entering into the Act, or, if different or later, the date on which the effect occurs or translational incorporation of property or rights in rem. The expenses for to services directly relating to investment relevant for the purposes of determining the investment and are considered incurred on the date on which they are completed. is recommended that the taxpayer is a certain proof of Arm ' start carrying on investment that will keep her.
12. use of credit ceilings, within the amount accrued by reason of investments made: 30% in the year of submission of , 70% the following year and 100% nel terzo anno . La parte di credito eventualmente eccedente tali massimali, potrà essere utilizzata soltanto entro il secondo anno successivo a quello di accoglimento dell’istanza (cioè il terzo anno), pena la decadenza dall'intera agevolazione. Soltanto in caso di incapienza viene consentito l’utilizzo del credito negli anni successivi al secondo dall’accoglimento dell’istanza, fino al 31 dicembre 2015 .
13. Cause di decadenza dall’agevolazione : non entrata in funzione dei beni oggetto del beneficio , entro il secondo periodo d’imposta successivo the date of its acquisition or completion. But if the same goods are abandoned, or sold to third parties for purposes other company or for structures other than the original, by the fifth tax year, or for SMEs, by the third fiscal year following that in which they entered into function, the tax credit is redetermined "excluding the cost of investment aided by the aforementioned goods." The same penalty applies in the case of land or buildings acquired by leasing contracts , where the location is not maintained for at least five years for large companies and three years for SMEs. For property other than da terreni e fabbricati, acquisiti in locazione finanziaria, ove non venga esercitato il diritto di riscatto, il credito d’imposta è rideterminato escludendo dagli investimenti agevolati il costo dei beni stessi. Ne consegue che i contratti privi di clausola di riscatto non consentono l’utilizzazione del credito d’imposta . Se gli investimenti pianificati nell’istanza vengono realizzati entro i due anni successivi a quello di accoglimento dell’istanza, ma in un momento diverso da quello ivi indicato, occorrerà rideterminare il credito d’imposta, escludendo dall’agevolazione i costi degli investimenti non realizzati nel periodo pianificato. Sul contribuente incombe l’onere to make the investments in the year of approval of the request and the two following calendar years, even if the tax period does not coincide with the calendar year.