The subject who does not receive incomes and has no assets is defined as nulinely. This subject does not have a job and does not appear to be the owner of any type of assets (like the house in which he lives, which is not his owned) or financial.
In other words, the clearance is the person towards whom a attachment is not convenient, because he would not have a fruitful outcome.
The question has real implications, which for example manifest themselves in a person traveling in a large -displacement car, lives in a nice apartment and flauns a luxurious life. But who is not owner of the assets he uses and flaunted.
The concept of nothingness, therefore, begins to become relative, but sets a doubt: is it possible to live quietly without having a good in the name of itself?
Is it really so convenient not to have any kind of good to avoid potential foreclosures by the Revenue Agency?
What is meant at all
Being a nullatenente is a job from many points of view. Because it means having a job, living daily life, living in any place, without having assets or receiving income.
It does not necessarily imply scaming of third parties: it simply means living in an unbox apartment or villa. Or work but do not perceive the fruit of one’s sweat directly.
To the concept that we have seen up to this moment another one adds another: the authorization taxpayer, namely the person who has debts against the Revenue Agency or the Collection Agent but at the same time is not the owner of any kind of good or income.
Often and willingly today, the nullatenent taxpayers are those subjects who have seen the belongings sewn following a failure or executive action of a creditor. And that, at the same time, have debts against the tax administration.
Those who have decided to sell their belongings to third parties, in order to avoid paying creditors, are also part of this definition. Obviously, then, there are also the illegal nulots, who are completely and entirely evading the tax authorities.
Relations with the Revenue Agency
But how are relations with the tax administration of the nullatenenti managed? Generally these subjects are completely unknown to the Revenue Agency.
To return to this category it is necessary not to be present in the two main dates that are at his disposal:
- the tax registry, in which all data concerning a person who receives income are reported;
- The registry of current accounts, through which all the subjects who have a banking relationship have been registered.
When you are defined as nuline
The Revenue Agency defines a taxpayer for nullary when he attempted to collect tax credits through a attachment and, the latter, did not find a response for the following reasons:
- There are no other properties owned beyond the first house in which the subject lies (provided that this is not luxury);
- There are no income from employee work;
- The taxpayer receives a pension of less than 672.76 euros;
- The taxpayer does not receive lease income:
- The taxpayer does not have vehicles, except for the indispensable one for professional activity;
- The taxpayer does not receive reimbursements for compensation for damages or disability pensions;
- The taxpayer does not have current accounts or financial activities;
- The taxpayer has no shares, bonds or safe crates placed in a credit institution.
At what risks, those who do not pay
The debtor, at least according to what the civil code has provided, responds to the obligations with the present and future assets.
This involves two important issues:
- A debtor who turns out to be nullary today is not said that it is also tomorrow;
- Nobody can be forced to something impossible.
The attachment can therefore be postponed to a second moment, throughout the life of the debtor and also towards the heirs who accepted the inheritance.
The only precaution to keep in mind is the prescription of the judicial securities that is 10 years.
How the Revenue Agency acts
When the collection agent does not find any good to attack, he can ask the Revenue Agency to carry out further tax investigations, in order to ascertain that the taxpayer actually pays in a situation of poverty.
These checks are carried out by the Hades by crossing the databases in its possession.
One of the slips that the nullatenente can make is to make many purchases by paying only in cash, considering not being discovered because it does not use traceable means.
Unlike what could believe, the profitometer and the list of operations relevant for VAT purposes allow you to trace the purchases carried out and understand what the incomes that the subject perceives in black are.
When this situation should occur, generally, an investigation by the Guardia di Finanza also starts.
Another check could be carried out backwards, in order to verify that the nullatenente has not transferred, over the previous years, its assets through donations or sales, with the sole objective of framing creditors.
In the event that this suspicion proved to be founded, these acts would be subject to ordinary revocation.
We are in front of an action undertaken by the creditor who serves to make the act ineffective and be able to attack the good that has been sold to a third party.
What the fraudulent nullatenente risks
The clearance that acted in Malafede is reported by the Revenue Agency to the Public Prosecutor’s Office responsible for reporting the crime of fraudulent subtraction to the payment of taxes in the event that the debt should exceed the threshold of 50,000 euros.
It also risks imprisonment from 6 months to 4 years.
