Last year 475,119 IRC notifications were received by the tax authority (in 2017), but nearly a third (30.1%) had no profit tax. The scenario would be even worse if there were no special payment on account (PEC). Without this kind of minimum collection, which was delivered before the results were obtained, the universe of companies would amount to 63% without any kind of taxation.
"With regard to the number of declarations with and without payment, it is considered that while tax period 2017 only 36.9% of taxpayers have made IRC payments, about 69.9% of taxpayers have made IRC payments", said the Tax authorities, adding that this has been done by the PEC or other components such as autonomous taxes, levies and IRCs from previous years.
That is, despite the criticism of taxation The reality is that the average rate of private companies that create jobs has fallen. The situation may reverse in 2018 as the government burden on companies with annual profits of more than € 35 million has risen from 7% to 9%.
The IRC rate fell to 21% in 2015 (23% in 2014) and has been maintained ever since. However, this does not apply to all profits. The first 15,000 euros of taxable income will be subject to a reduced tax rate of 17% and only the remainder will be taxed at the normal tax rate. This universe lost 209,621 companies, down 2.2% from 2016. Autonomous taxation, municipal and state taxes are added to these values.
The municipal sewage is determined by the municipalities. Statistical data from the tax authorities shows that of the declarations issued last year, more than 137,000 fell within the scope of this tax. A number that is much higher than those spilled by the state: 1698.
AIMI for the first time
The data released by the tax authorities also shows for the first time how many companies made a statement about have submitted the tax surcharge (AIMI): 1229 companies submitted the declaration to the tax authorities. The companies registered 3 million AIMIs that were launched this year.
For businesses, all real estate affected by their activities, whether they are in the business, industrial, commercial or industrial sectors
Companies with real estate classified as residential or building land pay 0.4% of their net tax assets , In buildings for the own use of the managers or managers, the expected rates for families apply (0.7%).