Sprinter Office Conversion

who is not obliged to submit the tax return deducting How

Non siete tenuti a presentare la dichiarazione dei redditi 2010 se, nell’anno 2009, avete posseduto:

• solo reddito dei fabbricati, derivante esclusivamente dal possesso dell’abitazione principale e di sue eventuali pertinenze (box, cantina, ecc.);

• solo reddito di lavoro dipendente o di pensione corrisposto da un unico sostituto d’imposta obbligato ad effettuare le ritenute d’acconto ed eventualmente redditi di fabbricati, derivanti esclusivamente dal possesso dell’abitazione principale e di sue eventuali pertinenze (box, cantina, ecc.);

• solo redditi di lavoro dipendente corrisposti da più soggetti, se avete chiesto all’ultimo datore di lavoro di tenere conto dei redditi erogati durante i rapporti precedenti e quest’ultimo ha effettuato conseguentemente il conguaglio, ed eventualmente redditi di fabbricati, derivanti esclusivamente dal possesso dell’abitazione principale e di sue eventuali pertinenze (box, cantina, ecc.);

• un reddito complessivo, al netto dell’abitazione principale e relative pertinenze, non superiore a euro 8.000,00 nel which contributes to an employee or treated as earned income for a period not less than 365 days and were not deemed made;

• a total income, excluding primary residences and related works, not exceeding € 7,500.00 in which contributes to a retirement income for a period not less than 365 days and were not deemed made;

• a total income, net of 'main residence and related works, not exceeding € 7,750.00, which contributes , a retirement income for a period not less than 365 days and the person is aged less than 75 years and have not been made considered;

• a total income, excluding primary residences and related works, not exceeding € 4800.00 which contributes an income similar to those of employees for which the deduction is not provided for in relation to the period work (eg, fees received for professional activity intramural staff under the National Health Service) and / or income from commercial activities not usually pursued, income from self-employment is not usually pursued;

•

retirement income for a total amount not exceeding € 7,500.00, enjoyed for the whole year, and possibly also the income of land for an amount not exceeding € 185.92 and real estate used as the main dwelling unit and related assets, only income

• land (land and / or buildings ) for a total amount not exceeding € 500;

• only exempt income (eg. Inail only rents paid for permanent disability or death, certain grants, war pensions, pensions paid to preferred ordinary military service, pensions, allowances, including attendance allowance and benefits provided by the Ministry of Interior for the civilian blind, the deaf and disabled civilians, subsidies to the hanseniani, social pensions, compensation from amateur sports for a total amount not exceeding € 7500.00);

• only income subject to withholding source by way of tax (eg. Income from amateur sports activities for an amount up to € 28,158.28, interest on bank accounts or post office);

• only income subject to substitute tax (eg. interest on BOT or on other government securities).

WARNING: If you are not obliged to keep accounting records, you are in any case obliged to provide the statement if, in relation to total income, net of deduction for primary residence and related works, you have a tax gross, minus the deductions for family expenses, and deductions for employees and or pension and / or other income and deductions do not exceed € 10.33.