With the term “lump“Indicates a particular category of professionals who, by income and contribution framework, have access to a subsidized tax regime. In these VAT numbers, compared to the ordinary regime, one is recognized 35% discount on contributions. To obtain it, however, it is necessary to follow a special procedure when presenting the income model, let’s see which one.
Flat rates, how to fill out the RR model of the income model
As established by law n. 190 of 23 December 2014: craftsmen and traders in a flat-rate scheme can benefit from one contributory discount recognized directly by law.
It is, as already mentioned above, a contributory reduction of 35%who is in flat rate scheme obtained after having filed a specific application through the INPS social security drawer “craftsmen and traders”. This reduction, remember, is due to the contribution determined pursuant to art. 1 paragraph 111 of law no. 208 of December 28, 2015 and concerns both contributions within the minimum and excess.
Enough compilation of the RR framework and sending the request to INPS to be entitled to the full application of the discount.
Specifically, in the RR framework, under the heading “single contributory position“Present in the section dedicated to general data, column 7 must contain the code “C” (which indicates the flat-rate worker who adheres to the facilities provided for by art.1 paragraphs 77-84 of law 190/2014).
Obviously, the entire process must be successful to consider the procedure completed, only in this way will the professional be entitled to 35% discount on contributions. The latter, to be safer, can still contact an accountant, a labor consultant or let the authorized Cafes manage everything.
Flat-rate scheme: deadlines for the payment of advances
Who is in flat rate scheme, for thetax year 2020, will be required to pay two advances for the same amount. This year, the dates are set for the following payments:
- July 20, 2020 for the payment of the first down payment (together with the balance);
- November 30, 2020 for the payment of the second deposit.
On the income exceeding the minimumonce calculated, the contribution rates foreseen for the year 2020 will have to be applied. However, it is possible to resort – when envisaged and granted – to the state subsidies which are considered compatible with this form of subsidized regime.
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