OGGETTO : Modalità di effettuazione delle ritenute alla fonte per le somme
liquidate a seguito di procedure di pignoramento presso terzi. Provvedimento
del Direttore dell’Agenzia delle Entrate n. 34755 del 03.03.2010. Chiarimenti
1. RITENUTE ALLA FONTE SUI PAGAMENTI EFFETTUATI A
SEGUITO DI PIGNORAMENTO PRESSO TERZI
1.1. Le somme pignorate presso terzi: riferimenti civilistici e processual-
civilistici
Prima di entrare nel merito delle disposizioni di carattere fiscale previste dal
Measure is useful to introduce some general concepts of nature and civil-civil
case.
According to art. 1173 of the Civil Code (the Code), obligations may
arise in contract, tort and any other act or fact likely to produce them under the laws of (unilateral promises, debt, etc
business administration. ..)
Article. 2740 of Civil Code provides that the debtor is liable for the performance of
bonds with all of its assets, present and future,
to the limitations provided by law. If payment of a
does not happen spontaneously
by the debtor and the creditor, except for cases in which already has an enforceable (eg.
a title exchange), may take legal action to protect their rights in order to obtain a judicial decision
which has its fulfillment.
If a preliminary favorable to the creditor of res judicata,
if the debtor does not keep the command contained in the same, the creditor may take
forced expropriation through the seizure of assets of the debtor,
under Articles 491 and following of the Code of Civil Procedure (hereinafter CCP). The attachment may relate
beni immobili o mobili. Se ha ad oggetto beni
mobili, può essere eseguito presso il debitore medesimo ovvero presso un terzo, a
sua volta debitore del debitore; in quest’ultimo caso, a mente dell’art. 543 del
c.p.c., il pignoramento può riguardare i crediti del debitore verso terzi o le cose
del debitore che sono in possesso di terzi.
Tanto premesso, si osserva che, in base al citato art. 21, comma 15, della legge n.
449 del 1997, in caso di pignoramento presso terzi, le disposizioni sulle ritenute
alla fonte devono essere applicate qualora il credito sia riferito a somme per le
quali, ai sensi delle medesime disposizioni, deve essere operata a deduction at source
. 1.2 Third
regulator is obliged to carry the deduction
Article 1, paragraph 1 of the Measure provides that in case of payments made following
garnishee, the third regulator, whenever it is the status of withholding
under Articles 23 and following of Decree
600 of 1973 must operate at the time of payment, a withholding tax of 20 percent
as an advance tax payable by the pledgee.
The rule provides for the application of a withholding tax at a fixed rate to the third
put in a position to make the performance without recourse to
investigations on the type of income paid out, the necessity of simplification
responds to the exchequer to give effect to the levy, means that the third
not required to investigate to see if the sums required or
less subject to withholding. It will, therefore, the creditor's burden to show that the same
relate to cases for which the deduction should not be made, it being understood that
otherwise the third will to implement it, as will be better
stated in paragraph 1.3 of this Circular.
Article 1, paragraph 2, of specific measures that must be di somme
assoggettabili a ritenuta alla fonte in base alle disposizioni contenute nel titolo III
del DPR n. 600 del 1973, nell’art. 11, commi 5, 6 e 7, della legge n. 413/1991,
nonché nell’art. 33, comma 4, del DPR n. 42/1988.
Pertanto, l’obbligo di effettuare la ritenuta da parte del terzo erogatore sorge
quando sono soddisfatte contemporaneamente le seguenti condizioni:
1. deve trattarsi di una somma per la quale deve essere operata una ritenuta
alla fonte, ai sensi delle richiamate disposizioni ;
2. il creditore pignoratizio deve essere un soggetto Irpef;
3. il terzo erogatore deve rivestire la qualifica di sostituto di imposta in
based on the requirements of Art. 23 and following of Presidential Decree 600/1973, must, that is,
included among the subjects which the law gives absolutely
the obligation to pay tax in place of others, and facts related to these situations.
The third dispenser is required to withhold tax even where the debtor garnishee
not qualifies as a withholding agent.
In other words, the obligation of tax rises to the objective fact that the claim is reported to
sums for which the tax provisions provide for the application of a withholding
. Consider, for example, a situation in which professionals have
a claim against his client (a person not an entrepreneur) and establishes
a review to the satisfaction of that claim. If the conviction results in a score of
enforcement resulting in the seizure of the sums
lying on a customer defaulting on current account at an institution of
credit, it (third title), assuming the role as a substitute for
tax in accordance with the above provisions, is required to make deductions from the amounts allocated to the professional
(pledgee), although, in
lack of enforcement, would not be operated on the prepayment
da parte del cliente (debitore), in quanto persona fisica non imprenditore.
1.3 Somme soggette a ritenuta da parte del terzo erogatore
L’art. 1, comma 1, del Provvedimento fa riferimento ad una ritenuta alla fonte a
titolo di acconto dell’imposta sul reddito delle persone fisiche. La ritenuta,
pertanto, deve essere effettuata nei confronti dei creditori pignoratizi soggetti
IRPEF e non anche nei confronti di enti e società soggetti IRES.
La precisazione, introdotta dal Provvedimento a fronte di una disposizione
normativa che menziona genericamente l’obbligo di effettuare una ritenuta
d’acconto, intende semplificare gli adempimenti the third dispenser
account the margin of the cases in which subjects IRES (
institutions and corporations) suffer withholding taxes.
Therefore, the third regulator to match the amounts in favor of persons other than
by individuals and partnerships, is not required to make the
withholding tax, subject to the requirement to indicate in the declaration of substitutes
sets data of the recipient and the amount of the sums paid;
latter performance, in fact, according to Art. 2, paragraph 1,
Lett. d) of the measure is placed against the regulator even in cases in which he operates
a deduction at source or that the pledgee is not subject to income tax or a
because the sums paid have not
kind income (except as pointed out below in relation to amounts
paid to agents of the collection) or do not discount deducted at source in accordance with the provisions
recalled.
In respect of those income tax, however, under Article 1 of the Legal
, the donor is required to operate the withholding tax to the extent of 20 percent on amounts subject to withholding under the provisions
Title III of the Decree of the President of the Republic
September 29, 1973, No 600 as amended, Article 11, paragraphs 5, 6:07
the Law of 30 December 1991 No 413 and Article 33, paragraph 4 of the Decree of the President of the Republic
February 4, 1988, No 42. It follows that
the deduction at source should not be made if the sum is not one of those
subject to withholding in accordance with these provisions.
For example, if the employee (pledgee), running a
conviction of the employer (the debtor) for payment of salary arrears
, gets the seizure of the sums lying a current account banking
the employer, the bank (third provider) will be required to make
the deduction of 20 per cent on payment of the sums in
the employee, since the income of employees, for which, under Article
. 23 of DPR 600/73, is provided for the deduction at source.
Similarly, the withholding will be required to operate the third party who pays income tax to a person
profits or dividends on equity interests for whom the art. 27 of Presidential Decree No.
600 of 1973 provides for the taxation by withholding at source.
For similar conclusion is reached when the third in disbursing
art. 11, paragraphs 5 and 6 of Law 413 of 1991 (compensation for expropriation,
temporary employment, employment compensation from acquisitive, etc. ..)
for which the following paragraph 7 shall provide, at the time of payment, a
withholding tax to the extent of 20 per cent .
Conversely, if the landlord of a building (pledgee), running
a conviction of the lessee (debtor) to pay rents of
rent arrears, can seize the tenant's salary from his employer of
work (third provider), it must not make no withholding tax, as income from property
not among those who, in accordance with the provisions set out
must be subject to withholding tax.
Similarly, the deduction will not be completed if the third provides
sums are positive components of business income, except in cases where
for this type of income is provided for a deduction at source, as in the case of commissions
pertaining to relations commission (
article 25-bis of Presidential Decree 600 of 1973) or fees payable by the building contractor
(articolo. 25-ter of the Decree). The deduction should not
be also made if the amounts are paid by the third party
way of compensation for actual damages, it has, ie, caused an immediate and effective
injury to the heritage of the pledge (art. 6, para.
2, the Tuir).
The measure does not allege that the third survey on the requirements
qualifying income of sums, indeed, by providing a restraint measure
fixed, requires that third parties are not normally aware of
type of income that is brewing.
Article. 1, paragraph 2, of the measure, in fact, "The third dispenser
not make the deduction if he is aware that the credit is attributable to amounts
or values \u200b\u200bother than those subject to withholding at source ... .... ".
a view to simplification and in order to facilitate the application of restraint
the third party is obliged to apply it always, since the rule imposes no obligation to check its load
.
Given the need to give the actual conditions of the
norm and, in particular, those described in paragraphs 1 and 2 of the previous
paragraph 1.2 if the pledgee
become certified by declaration under Articles. 47 and 76 of Presidential Decree No. 445 of 2000, the non-existence,
in whole or in part, on these conditions, the third provider is exempted from withholding
operate. With that declaration, the pledgee
notify the third party even if the amount corresponding to the tax
value added that should not be subject to withholding.
The tax authorities could be faced with the correctness of
as stated by the pledge since the third provider shall indicate in its model 770
data for the payment
even assuming that restraint has not made the argument . If
of false statements, subject to criminal sanctions, the
fact that the creditor does not indicate in its statement of income
the amounts received, during the investigation should be considered as an aggravating circumstance
the implementation of the related penalties.
If the sum to be paid including claims of various kinds, which have relevance
income only partially, the third party provider will apply the withholding tax on the
only that the pledge in the declaration
above. Consequently, the third provider will be required to indicate in the declaration of substitutes
various amounts of tax paid, and for
which of them was made the deduction at source and to what extent.
If, for example, in the required amount of 100 euro, including
fees for self-employment benefits amounted to € 70,
value added tax of 14 € (20per cent of 70) and costs paid by the professional
in the name and on behalf of clients amounted to € 16, the deduction shall be made only on
fees, amounting to € 70, since the remaining amounts not serving
taxation.
If, however, the required amount, EUR 100, includes
fees for self-employed work at 70 euro, imposta sul valore
aggiunto pari a 14 euro e interessi moratori o dilatori pari a 16 euro, le ritenute
devono essere applicate sui compensi, pari a 70 euro, e altresì sugli interessi, pari
a 16 euro, posto che questi ultimi, a mente dell’art. 6, comma 2, del Tuir,
costituiscono redditi della stessa natura di quelli da cui derivano i crediti su cui
tali interessi sono maturati.
Infine, qualora dal provvedimento del giudice dovesse risultare che le somme da
erogare sono già al netto di ogni ritenuta di legge, il terzo erogatore deve operare
il prelievo alla fonte del 20 per cento, ricorrendone le condizioni, se il creditore
non è in grado di dimostrare l’avvenuta effettuazione della ritenuta. Ad esempio,
se l’ordinanza di assegnazione dispone che le somme (crediti di lavoro) pignorate
dal dipendente (creditore pignoratizio) presso la banca (terzo pignorato) del
datore di lavoro (debitore) sono già al netto delle ritenute di legge, il dipendente,
per non subire l’ulteriore decurtazione del 20 per cento (ritenuta che deve
applicare la banca/terzo pignorato), deve dimostrare che il datore di lavoro ha già
applicato sulle retribuzioni per le quali è stato attivato il pignoramento le ritenute
di cui all’articolo 23 del DPR n. 600 del 1973.
Rimane fermo, in ogni caso, the obligation of paying the third report in its 770 model
amounts paid with an indication whether or not the conduct occurred
the withholding of 20 percent.
1.4 Double
The withholding amounts to be paid to the pledgee may serve a further
restraint than the third donor is required to serve in
the new rules (Article 21, paragraph 15 of Law No. 449/1997 ). As more fully explained
ahead, what occurs, in particular, assuming that the third party provider
is also withholding the debtor (for example, as
his employer). We
observe, in fact, that in case of foreclosures from third parties, and coexist
detect two separate reports required: one between the debtor and the creditor
pledgee, resulting in the bankruptcy proceedings and that between the debtor and the third
regulator, in the first time the debtor, which justifies the third run at the same
. The loans in foreclosure, in fact, are what the
debtor has against the third executive and that it cease
making the payment, rather than in the hands of its creditors (the debtor in
mechanism of the attachment), and in those third person (the
pledgee creditor), with liberating effects against the first (the debtor).
It follows that the sum subject to seizure may have a dual significance
from a fiscal point of view and to oblige the third Executive
a double deduction at source.
Consider a situation in which a seller has a claim against a
his client and establishes an opinion to the satisfaction of that claim. If the customer
conviction results in an enforcement
the resulting seizure of a portion of the salary of the customer with his employer
work, it (third provider) will be required perform a dual
withholding: that on the income of employees under art.
23 of Presidential Decree No. 600/1973 and that in Article 21, paragraph 15 of the L. No
449 of 1997, as amended by art. 15, paragraph 2, of Legislative Decree 78, 2009.
In such cases, if the attachment relates to amounts considered
net of withholding on income derived from the relationship between debtor and third
regulator (in this example, that relating to the income of employees) does not pose any particular
problems, as the third (in the example that is also working
employer) must operate only held pursuant to art. 21, paragraph 15 of Law No
449 of 1997, has already made the assumption that the retention
normally provided (in this example, the income of employees).
Particular problems may, however, arise where the order is subject to
sums considered before the first restraint, that is, relative
example, the income of employees. In this case, given that:
or on the basis of the decision to award the judge, the third was held
to pay the creditor the exact amount of the sums allocated to the deduction from net
new provision,
or the third party is still required to operate the Suncover
scheduled for the income of employees,
if the funds available from the third party whom enforcement is insufficient,
in whole or in part, to undertake to do both considered, the debtor
(replaced) is obliged to provide the third donor (substitute)
the sums necessary to pay, provided that the substitute will still have to pay withholding taxes to the Treasury in terms
routinely provided, although the replaced
not have made the payment (Circular No. 326 of 1997, paragraph No. 3.2).
In this ensures strict compliance with a side order
content in judicial proceedings, the other of the general field of
replacement tax.
Moreover, since in the repossession, plays a crucial role
the hearing at which the third party is summoned and asseverate
the existence and amount of the debt pursuant to art. 547 of the Code,
should be in this office represents the third of whom enforcement
held to be the subject of the prepayment is also performing as an employer di
lavoro, in modo che la somma che costituirà oggetto di pignoramento e di
successiva assegnazione sia quella che residua al netto di tale prelievo.
2. ADEMPIMENTI A CARICO DEL TE RZO EROGATORE
Il Provvedimento, al fine di consentire le operazioni di controllo da parte
dell’amministrazione finanziaria, prevede, a carico dei soggetti interessati,
determinati adempimenti di certificazione, comunicazione e dichiarazione.
In particolare, l’art. 2 del Provvedimento prevede che il terzo erogatore:
1. operi e versi la ritenuta d’acconto del 20 per cento sulle somme pignorate
utilizzando l’apposito codice tributo;
2. comunichi al debitore l’ammontare delle somme erogate al creditore
pignoratizio e delle ritenute effettuate;
3. certifichi al creditore pignoratizio l’ammontare delle somme erogate e
delle ritenute effettuate entro i termini previsti dall’art. 4, comma 6- quater
del DPR n. 322/1998;
4. indichi nella dichiarazione dei sostituti di imposta i dati relativi al debitore
e al creditore pignoratizio, nonché le somme erogate e le ritenute
effettuate. Detta indicazione deve essere effettuata anche se non sono state
operate ritenute.
2.1 Misura e versamento della ritenuta
In relazione al punto n. 1, al fine di semplificare l’adempimento Third,
is expected that the amount of tax is always equal to 20 percent and earnings disregards
the category that is attributable to the amount paid or part of it.
addition, payment of tax must be made within the 16 days of the month following the imposition of withholding under Articles. Presidential Decree No. 8 of
602/1973 and Decree No. 18 of 241, 1997, using the tax code No
1049, established by Resolution No. 18 / E, 9 March 2010.
For the State Administration of Article. 29, paragraphs 1 and 3 of Decree 600
1973, which do not use the F-24 Model for the payment of withholding,
continue to apply the specific provisions relating to payment of
deduction at source.
2.2 Communication to the debtor of amounts paid to the pledgee
In relation to Point No 2, it is noted that the measure does not provide
certain terms and formalities for notification that the third party provider must send the debtor
.
However, despite the failure to include a deadline, it is considered that the said
communication must be made in good time so that the debtor can
reporting the data in its statement of withholding tax.
Thus, the debtor can be observed timely way to the fulfillment
against him by article 4, paragraph 1, of the Legal and
data indicate that the pledgee and the nature of the sums covered by the
debt in its statement of withholding tax.
It is believed that the data can be communicated to the debtor in
once during the whole period for which tax is to be filed
tax withholding.
As regards the methods of data transmission in the absence of indications
this regard, it is considered that they may be sent in a free form, even
through computerized, as long as any discernible been sent to.
regards, finally, to the recipients of that communication, if
liquidation, conversion, merger, division or, if an individual, if
death of the debtor, the data must be communicated to the parties required to fulfill the declarative
purposes of income tax, according to the provisions of Articles
. 5, 5 - bis and 5 - ter of Decree 322/1998.
The communication must also be carried out even where the debtor does not have the
as a substitute for tax and assuming that the third party provider
has not considered the function.
2.3 Certification of restraint against the pledgee
In relation to Point No 3, it is noted that the requirement to certify to the creditor pledgee
the total amount of tax withheld and paid in
these must be taken into account in the declaration, must be fulfilled within
the ordinary term of the February 28 ' year following the year in which the sums were paid
. Certification is not subject to special formalities and
must include amounts paid and tax withheld.
If the sums paid are employment income or assimilated
if the pledgee (or co-worker) wants
ask your current employer to take them into account when
adjustment, pursuant to art. 23, paragraph 4 of Decree 600/1973, the third
dispenser (eg.'s Bank defaulting employer) must deliver the aforesaid certification
within 12 days of the request by the pledgee creditor
.
If the order for assignment of the judge is referring to several creditors, the third
regulator must issue many certificates as there are recipients of the award
measure. Così, ad esempio, se il difensore del creditore
pignoratizio ha chiesto, in proprio e nella sua qualità di procuratore, l’esecuzione
della sentenza di condanna del debitore al pagamento di somme sia nei confronti
dell’assistito per i crediti a quest’ultimo riferiti, sia nei propri confronti per le
spese distratte in suo favore, il terzo erogatore dovrà consegnare due distinte
certificazioni: una al soggetto assistito, per le somme a costui riferibili, e l’altra al
difensore, per le somme a costui riferibili; in tal caso, infatti, entrambi i soggetti
assumono la veste di creditori pignoratizi.
Se nell’ordinanza non è specificata la misura dell’importo riferibile a ciascun
creditore, in mancanza di puntuale indicazione da parte dei creditori interessati, mediante dichiarazione da rendere ai sensi del DPR n. 445 del 2000, il terzo
erogatore provvederà ad imputare ai creditori le somme e le ritenute in parti
uguali.
2.4 Obblighi dichiarativi del terzo erogatore in qualità di sostituto d’imposta
In relazione al punto n. 4, infine, il terzo erogatore deve indicare nella propria
dichiarazione dei sostituti d’imposta (Modello 770) i dati relativi al debitore e al
creditore pignoratizio, nonché le somme erogate e le ritenute effettuate. Detto
adempimento deve essere effettuato anche se il terzo non ha applicato alcuna
ritenuta, ad esempio perché le somme non hanno rilevanza reddituale.
Come detto, la necessità di espletare tale adempimento, a cura del terzo, anche in
mancanza di ritenuta, consente all’amministrazione finanziaria di esercitare i
dovuti controlli, anche incrociati, al fine di recuperare a tassazione eventuali
imponibili non dichiarati dal creditore .
3. ADEMPIMENTI A CARICO DEL CREDITORE PIGNORATIZIO
3.1. Indicazione delle somme nella dichiarazione dei redditi
L’art. 3 del Provvedimento stabilisce che “Il creditore pignoratizio è tenuto a
indicare i redditi percepiti e le ritenute subite nella dichiarazione dei redditi
anche se si tratta di redditi soggetti a tassazione separata, a ritenuta a titolo di
imposta o a imposta sostitutiva”.
Come precisato nelle motivazioni del Provvedimento, nello spirito della norma
che prevede in capo al terzo erogatore la effettuazione di una ritenuta alla fonte a
titolo d’acconto nella misura del 20 per cento, la tassazione definitiva delle
somme è affidata al creditore pignoratizio, anche nel caso in cui le somme
erogate configurino redditi soggetti a tassazione separata, o soggetti a ritenuta a
titolo di imposta o a imposta sostitutiva.
3.2 Deduction of withholding tax withheld from
The pledgee under the Legal
will be deducted from the certified statement. In this respect,
notes that if the amount of tax withheld is greater than the tax
resulting from the declaration, the pledgee shall be entitled, at its option, to deduct the excess from
on the next tax year or
ask for a refund in the tax return.
course, in case of amounts related to income and employment
assimilated, the pledgee potrà richiedere al proprio datore di lavoro di
tenerne conto in sede di conguaglio ai sensi dell’art. 23, comma 4, del Decreto
del Presidente della Repubblica 29 settembre 1973, n. 600, consegnando la
certificazione rilasciatagli dal terzo erogatore
Inoltre, qualora le somme costituiscano reddito di impresa, già tassato secondo i
principi di imputazione per competenza, e il terzo erogatore abbia operato la
ritenuta, il creditore pignoratizio avrà diritto di scomputare le ritenute subite nella
dichiarazione dei redditi relativa all’anno di imposta in cui le somme pignorate
sono erogate.
4. ADEMPIMENTI A CARICO DEL DEBITORE
L’art. 4, comma 1, del Provvedimento stabilisce che “Il debitore tenuto alla
presentazione della dichiarazione di cui all’art. 4, comma 1, del decreto del
Presidente della Repubblica 22 luglio 1998, n. 322, deve indicare i dati relativi
al creditore pignoratizio e alla natura delle somme oggetto del debito”.
La riportata disposizione prevede che il debitore delle somme debba procedere
alla indicazione dei dati relativi al creditore pignoratizio e al rapporto che ha dato
origine alla controversia nella dichiarazione dei sostituti d’imposta.
La dichiarazione del debitore in relazione alla natura del debito costituisce un
elemento significant and high reliability, since, in
foreclosures from third parties, the debtor is without doubt the person who more than any other in
is able to provide management with accurate and detailed financial information
on the nature of the debt amounts to order to verify that, when
control, the correct classification for tax purposes.
Furthermore, Article. 4, paragraph 2, the measure provides that "The debtor is not
required to perform the adjustment, referred to in Articles 23, 24 and 29,
of Presidential Decree of 29 September 1973, no 600, in relation to
amounts paid by the third party provider. "
It follows that, even if the sums paid by the third party be treated as income
employed or dealt with the debtor on the same should not be taken into account when
balance. One must consider, in fact, that the debtor may be
extinct or no longer operational.
despite the absence of any obligation by the debtor to perform operations of
balance remains tight as noted in the previous section in relation to the possibility of
pledge to ask the debtor, where operational and
substitute tax, to take them into account when additional tax under
called art. 23, paragraph 4 of Decree 600/1973, delivering the certification
rilasciatagli the third regulator.
5. COSTS OF PROCEEDINGS IN RESPECT OF THE DEFENDER OF THE DIVERTED
pledgee
With particular reference to the costs of litigation in favor of the lawyer's distracted
pledgee is observed that even if the hypothesis is not met
considered in paragraph 2.3 in which the defender asks the attachment as well as the interests of the customer even
own legal costs in favor
distracted the defender of the pledgee for the trial run
are also subject to withholding tax of 20 percent as indicated in the order
assignment.
6. THE PROTECTION OF THE EXECUTIVE FIRED by the AGENT COLLECTION
With regard to enforcement proceedings initiated by Agent
the collection for recovery, it is believed that the rules do not apply on the prepayment
dictated by the measure, exempting the third the performance of each regulator
performance.
In fact, given the rationale that inspires the new guidelines, aimed at
recovery of tax matters, rather than delegating all'autotassazione
the pledgee, in these cases the danger is not the position from the moment that the
creditore pignoratizio coincide con l’Agente della riscossione,
cioè il soggetto al quale l’Agenzia delle Entrate affida la riscossione dei tributi.
Inoltre, i crediti per i quali si procede, avendo natura prevalentemente tributaria,
non potrebbero scontare un ulteriore prelievo fiscale.
Peraltro, posto che l’Agente della riscossione non è un soggetto Irpef, verrebbe
meno in capo al terzo erogatore l’obbligo di effettuare la ritenuta alla fonte, in
base a quanto precisato nel precedente paragrafo 1.2.
7. LA TUTELA ESECUTIVA DEGLI ASSEGNI PERIODICI PER IL
MANTENIMENTO DEL CONIUGE
Gli assegni periodici corrisposti per il mantenimento
the spouse as a result of legal separation and effective dissolution, annulment or termination of
civil effects of marriage are treated as income to those working
employee pursuant to art. 50, comma 1, lett. i) of the Income Tax Code, to the extent that
resulting from actions of the Judicial Authority and the same checks, where
paid by a person who is of the quality of substitute tax,
are subject to withholding tax under the provisions of Article. 24 of DPR n.
600 of 1973.
It 'important to remember that in order to express provision of law, checks for
child support are not earned (Article 3, paragraph 3,
Lett. b) of the Income Tax Code). Therefore, if the judge's ruling does not distinguish
share of the check intended for child support, the grant shall be deemed allocated to the spouse for half of the amount (Article 3 of Presidential Decree No. 42 of
1988).
the above, it is noted that the current legal system provides for specific rules
spouse entitled to guarantee the practical implementation of credit
periodic maintenance. It is, in particular, forms of protection
more immediate and effective than those provided, in general, for recupero e
l’attuazione dei crediti, in considerazione della speciale delicatezza degli interessi
giuridici coinvolti nell’ambito del diritto di famiglia (art. 156, comma 6, del c.c.
per la separazione e art. 8 della legge n. 898 del 1970 per il divorzio).
Le procedure contemplate nelle accennate disposizioni, proprio perchè finalizzate
ad assicurare al coniuge avente diritto una tutela esecutiva più immediata, non
sono scandite dalle fasi che generalmente caratterizzano la ordinaria procedura di
pignoramento di cui agli articoli 543 e seguenti del c.p.c.
Il carattere speciale delle procedure esecutive contemplate nell’ambito del diritto
di famiglia, unitamente needs to be borne by the simplification of formalities
the third regulator, which, however, is not required to identify the part of the check intended
child support, means that the sums in question
must not be subject to this withholding,
understanding the obligation of the third dispenser to indicate in its model 770, in Section I of the prospectus
SY.
Otherwise, if the third party provider know the nature of the sums which are
provide (eg, because the employer of the debtor spouse), will apply
ordinary deductions provided for this type of income.
Source: Agenzia Entrate
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