Unico 2015 SP: software and instructions – Investing Today

The online software of the Revenue for the compilation of the Unico 2015 SP, dedicated to partnerships. Here are the instructions, the terms for filing the return.

Unique Model 2015 SP: what is

The Unico 2015 SP (partnership) is a model of unified tax return, because it allows to present both the tax return that the VAT return.

You are required to complete and submit the Unico 2015 SP :

• company in general partnership and limited partnership

• shipping company (equivalent to a general partnership or limited partnership, depending on whether they have been established by unanimity or majority)

• de facto company or irregular (treated as a general partnership or partnerships depending on whether or not to exercise commercial activities)

• associations without legal personality, constituted between natural persons for the exercise in association of arts and professions

• marital companies, if the employment is exercised in society between spouses (co-holders of the license or both entrepreneurs)
• European economic interest groups (EEIG).

Unico 2015 terms presentation

The Unico Sp must be submitted by September 30 of the year following the closing of the tax period. The declaration must be submitted electronically to:

• taxpayers obliged to submit the statement of Vat;

• the persons required to pay submission of tax withholding;

• the persons required to file the return Irap;

• the persons required to pay presentation of the model for the reporting of data on the application of sector studies and parameters;

• authorized intermediaries, the administrators and liquidators.

Unique Model 2015 SP: the tax news

As every year, the tax returns incorporate a number of new tax very important. Let’s see some of the following:

• Title page: the fields were eliminated regarding the registered office and tax domicile of the company or association and those relating to the foreign representative who signed the statement.

• Because of Compliance: you have entered a new box, fill out only in case of a unified, to attest to that statement, which is included in the UNICO, refers the endorsement of conformity (declaration tax returns, VAT declarations, or both).

• Income buildings – Framework RB: this removed the column containing the amount due for the period of the IMU ‘ which sets the reporting.

• Income business in simplified accounting – Framework RG: in line RG2, between revenues indicates the amount of the fees resulting from ‘production and sale of electricity and heating energy from renewable sources agroforestry and photovoltaic; in line RG10, is indicated 60% of income from rental of social housing new construction or for which they have been made extraordinary maintenance or recovery of existing building of social housing; in line RG22, it shows the flat-rate deduction of undocumented expenses for enterprises authorized haulage of things for third parties to transport personally made by shareholders within the municipality where the company is located

• Revenues of the company or association attributable to the shareholders or associates – Framework RN: in the “Charges”, in line RN17, shows the amount of expenses incurred in the rents of agricultural land for which it is recognized a deduction of 19%; in line RN19, shows the benefits for investments in innovative start-ups that the company successor “inherited” by the company predecessor following extraordinary transactions; line RN21 pane “Tax credit for donations in support of culture (Art bonuses),” is indicated by the persons who do not hold business income (other subject expose the credit facility under RU), l ‘amount of the tax credit recognized for donations in support of culture.

Unique Model 2015 software on line

The Internal Revenue Service has made available on line software for the model Unique Sp 2015 that allows the completion of the declaration and the creation of its files to be sent electronically.

The version 1.0.0 of Sp Act of 2015 ‘ May 11, 2015 uses a new technology to distribute software based on Java, which allows the user to take advantage of the applications directly from the web. In this way you can activate applications simply and with only one “click”, being sure to always use the latest version and avoiding complex installation procedures or updates.

With the new procedures Control is also possible to highlight, by means of specific error messages, anomalies or inconsistencies of the data contained in the declaration and its annexes with the guidelines provided by the technical specifications and the circular control.