Rental ... fiscal federalism 2011
in the bill of fiscal federalism is a great advantage important about the rental property to individuals.
Arrive coupon dried
20% for contracts with negotiated rents
23% for contracts at the market price
3% on contracts at the market price is used to fund income tax deductions for tenants with children. Fiscal federalism also provides a registration fee equal to 10% for those who will not emerge in terms of their property ghost. The proposal on paper will go to benefit the middle income groups - high, but in reality the purpose of these shoals is another coupon. lowering the tax and increase penalties for offenders, in theory the individual has an incentive to declare the rent because at that point, the risk / reward is no longer tenable.
Here's an example of rent-free lease pre-federalism
rent = 500 € / month
Registration fees rent 1% (the remaining 1% is the tenant)
income = between 28,000 and 55,000 € / year = 38% taxes
taxation is made on 85% of the rental contract.
Annual income = 500 * 12 = 6000 €
Fee 1% = 60 €.
Tax 38% = (6.000 * 0.85) * 0:38 = 1938 €.
Total fees payable = 1938 + 60 = 1998 €.
Let's make the same example with fiscal federalism
rent = 500 € / month
Registration fees rent 1% (the remaining 1% is borne by ' tenant)
= income between 28,000 and 55,000 € / year
The taxation is made on 100% of the value of the contract rent.
annual income = 500 * 12 = 6000 €
Fee 1% = 60 €.
Coupon Dry 23% * 6000 = 0:23 = 1380 €.
Total fees payable = 1380 + 60 = 1440 €.
savings in fees of 558 € per year.
0 comments:
Post a Comment