Professional Van Hire

You are not obliged to introduce the income tax return if, in year 2008, you have possessed:

· yield of the manufactured ones, deriving exclusively from the possession of the main room and its eventual pertinenze (box, wine cellar, etc);

· only yield of job employee or pension corresponded from an only substitute of obliged tax to eventually carry out the withholding taxes and manufactured yields of, deriving exclusively from the possession of the main room and its eventual pertinenze (box, wine cellar, etc);

· only corresponded yields of job employee from more subjects, if you have asked the last employer to hold account of the yields distributed during the relationships precedence and this last one has carried out the balancing consequently, and eventually manufactured yields of, deriving exclusively from the possession of the main room and its eventual pertinenze (box, wine cellar, etc);

· a total yield, to clearly of the main room and the relative pertinenze, not advanced to euro 8,000, 00 in which concur a yield of employee job or assimilated for a not inferior period to 365 days and they have not been operated thought;

· a total yield, to clearly of the main room and the relative pertinenze, not advanced to euro 7,500, 00 in which concur a yield of pension for a not inferior period to 365 days and they have not been operated thought;

· a total yield, to clearly of the main room and the relative pertinenze, not advanced to euro 7,750, 00, in which a yield of pension for a not inferior period to 365 days concurs and the subject has an equal age or advanced to 75 years and they have not been operated thought;

· a total yield, to clearly of the main room and the relative pertinenze, not advanced to euro 4,800, 00 in which concur one of the yields assimilated to those of employee job for which the previewed deduction is not rapportata to the period of job (es. compensations perceived for the free activity professional intramuraria of the staff employee from the National Health Service) and/or yields deriving from business activity habitually not exercised them, yields deriving from activities of independent job habitually not exercised yields from pension for a not advanced total amount to euro 7,500, 00, enjoyed for the entire year, and eventually also yields of lands for an amount not advanced to euro 185,92 and of the real estate unit used to main room and relative pertinenze;

· only yields land (lands and/or manufactured) for a not advanced total amount to 500 euros;

· only free yields (to es. unearned incomes distributed from the Inail exclusively for permanent invalidity or dead women, some scholarships, pensions of war, pensions privileged ordinary corresponded to the soldiers of lever, pensions, ndemnity, comprised the ndemnities of accompanyment and checks distributed from the Ministry of the Interior to the civil blind people, the deafs-mute and the civil invalids, social subsidies in favor of the hanseniani, pensions, compensations deriving from dilettantistiche sport activities for a altogether not advanced amount to euro 7,500, 00);

· only yields subject to withholding at the source a tito it of tax (to es. yields deriving from dilettantistiche sport activities for an amount till euro 28,158, 28; interests on the bancari checking accounts or mail them); only yields subject to substitutive tax (to es. interests on the BOT or the other titles them of the public debit).

· if you are not obliged to hold book keeping writings, in any case you are esonerati from the presentation from the declaration.