The italian Agency of Revenues has published the new tax return models "Unico 2009–PF" related to personal income tax and issued a new "mini" form

The italian Revenue Agency has proposed a new model, so called "Unico mini", a lighter version in respect of the traditional one ("Modello Unico 2009" ) and studied for about 4 million italian taxpayers who receive ordinary income.

It is a very simple form to be filled: it consists of just four sides instead of the usual eight ones and the lines and reduced in number but increased in size. There are many innovations that will bring with it the new form related to personal income tax return. Firstly, it accepts the exceptional bonus in aid of families and the application of the 10% percentage tax on benefits of overtime pay related to overtime work; yet, it is necessary to expressively opt fort his latteoption in order to get the benefit. Moreover, it has become much easier to compile also as regards earned income from labor, and deductible costs.The italian Revenue Agency has therefore estimated that the new model 2009 "Unico mini" will bemade available to around 4 million people; among them, some 3 million are employees, while the remaining one million part belongs to the category of "holders of other income "(for istance, theowners of a building). The model also can be used by those persons residing in the Italian territory and who receive various types of income, in particular, income from land and buildings, as mentioned above, earned income from labor, pension income, income related to businesses not ordinarily run who want to take advantage of tax allowances due to work and family loads. So, as you can see, a wide range of incomes are encompassed in this group. As said before, the mini One model has been conceived and designed by the Revenue Agency especially for those people who receive a simple income ; on the contrary, it cannot be made available to holders of incomes subject to VAT, to the heirs and guardians, as well as to those subjects who are obliged to draw an additional tax return.
After the green light to the model "Unico mini" 2009 related to the most ordinary and simple
incomes, the Revenue Agency has also issued the final version of the new model, so called "Unico" for 2009 year in respect of individuals: it concerns about 11 million taxpayers and relates to the 2008 solar year tax period.

The italian Agency of Revenues has published the new tax return models "Unico 2009–PF" related to personal income tax and issued a new "mini" form