income subject to constraint of buildings of historic interest and / or artistic value is determined, the application of lower rates of valuation provided for homes in the same area census in which the property is located. This includes Article 11, paragraph 2 of Law 413/1991 (the "connected" to the Budget of 1992) and Resolution 28 / E, March 9 issued by the Inland Revenue provides clarification on how the exposure models declarative 201l.
The standard established in 1991 has led to several questions of interpretation that led to a ruling of the Supreme Court, in 2005, in which it was established that the method of determining income apply to both the property leased for residential purposes than for leased for other use. Consequently, the Inland Revenue has issued Circular No 2 / E, 17 January 2006 in which has illustrated the rules implementing Article 11, paragraph 2 of Law 413/1991.
Today's resolution makes clear that the owners of buildings of historic interest and / or artistic leased can fill out the picture of the income of the buildings, and Unico/2011 730/2011 models without indicate the amount of rent. Should be reported and other identifying data in column 2, for use, will indicate the residual code 9, which, in itself, incompatible with an indication of the rent.
Source: Revenue Agency
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