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Fotolia Tax Center – aggiornamento Italia

Fotolia Tax Center Italia

E' arrivata oggi la Fotolia Newsletter *Avviso Importante - Moduli e Informazioni sulle trattenute fiscali*

Premettendo che non sono un fiscalista, vorrei sintetizzare la questione relativa ai contributors singoli residenti in paesi che hanno accordi fiscali con gli USA (come l'Italia) e raffrontarla con altre già affrontate.

modulo fiscale W-8BEN

Vi rimando al già pubblicato post Fotolia Tax Center per le modalità di compilazione online del modulo W-8BEN, con il quale si certifica di:

  • risiedere in un Paese nel quale vige un trattato fiscale con gli USA

Dalla newsletter di Fotolia si legge:

  1. I residenti all'estero che abbiano inviato un modulo corretto e convalidato, non sono soggetti a imposte sulle vendite al di fuori del territorio USA. Inoltre non è richiesto un numero ITIN (Individual TaxPayer Identification Number)
  2. I residenti di un Paese che rientri tra quelli con Trattato fiscale con gli USA (fra questi, l'Italia) che abbiano inviato un modulo corretto e convalidato, incluso un numero TIN, beneficiano di una riduzione o dell'azzeramento delle trattenute
  3. Indipendentemente dalla residenza, il mancato invio del modulo appropriato comporterà l'applicazione automatica delle imposte su tutte le vendite Fotolia

Per quanto concerne il punto (1) non si riscontrano differenze rispetto a quanto già visto per i Tax Centers di Shutterstock e di Veer: con modulo compilato ed accettato, l'applicazione della tassazione si riferisce esclusivamente alle vendite effettuate nei confronti di clienti USA.

Il punto (2) invece è quello che ingenera un po' di perplessità poiché viene richiesto esplicitamente da Fotolia un numero ITIN (Individual TaxPayer Identification Number) per poter accedere alla tassazione agevolata (per l'Italia 5% per le immagini / 8% per i video), scoglio che invece sembra essere superato per le altre due agenzie che, in modo più o meno esplicito, dichiarano come sia sufficiente a tal fine il solo W-8BEN senza ITIN (a condizione che si sia "rights holder for all submitted content"). In assenza di ITIN, verrà così applicata da Fotolia una tassazione al 30% per le vendite USA.

Ricordo che per ottenere un ITIN americano occorre seguire una procedura particolarmente complicata, che, a mio modesto parare, non vale la pena di considerare a meno di non avere grossi introiti da vendite USA.

Staremo comunque a vedere come verranno applicate le tasse dalle varie agenzie.

UPDATE 8 Gennaio 2010 - Fotolia sembra allinearsi alle altre agenzie dichiarando che non è necessario avere un ITIN per poter beneficiare delle agevolazioni.

Dal Forum Italiano di Fotolia, Fabio Castellano Ufficio Stampa Fotolia Italia:

Fotolia è lieta di comunicare che procederà a una revisione con l'Internal Revenue Service USA in materia di requisiti ITIN ed aliquote di ritenuta d'acconto per i residenti in Paesi con i quali sono in vigore trattati fiscali, e che presentano la documentazione richiesta, come il modulo W-8BEN.

Durante questo periodo, Fotolia cambierà la procedura attualmente prevista per gli Autori stranieri al momento della presentazione del modulo W-8BEN. Se siete residenti in un paese che ha un trattato fiscale con gli Stati Uniti (come l'Italia), un ITIN/EIN non sarà per il momento richiesto al momento della presentazione del W-8BEN per usufruire dei vantaggi fiscali previsti nel trattato. Tutti gli altri requisiti presenti nella modulistica rimarranno in vigore.

Gli stranieri residenti in Paesi che non hanno trattati fiscali in vigore con gli USA saranno invece soggetti a ritenuta con l'aliquota standard del 30% sulle vendite effettuate negli Stati Uniti. Se l'apposita modulistica fiscale non viene presentata, la ritenuta sarà applicata su tutte le vendite Fotolia, secondo l'aliquota ordinaria del 28%.

Le statistiche sulle vendite saranno adeguate retroattivamente al 1 gennaio 2010. Noi incoraggiamo comunque gli Autori sprovvisti di ITIN a presentare il modulo W-7 per richiedere un numero ITIN. In attesa dei risultati del processo di revisione in corso, i requisiti di presentazione ITIN/EIN potranno essere rivisti in futuro.

Team Fotolia

More Stories By Roberto Marinello

Roberto is an amateur photographer from Italy. He has been selling his photos at microstock since 2006 an then he added a small blog activity to write about the experiences in the world of photographic microstock and related business. The blog has progressively grown in a microstock and stock photography magazine, a complete info center – news, interviews, tips, tools, statistics for photographers/illustrators/designers/buyers selling and buying royalty-free images - and is going to consolidate its position in the sector. You can find here a specialized and motivated audience with photographic business interests.

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