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Prima Casa – Registration Tax – Failure to Transfer Residence
What Happens If You Fail to Transfer Residence Within 18 Months After Claiming the Italian “Prima Casa” Tax Relief? Many purchasers of Italian real estate seek to benefit from the reduced registration tax rate available under the prima casa regime. The “prima casa” relief is currently contained in Article 1 of Part One of the […]
Nuovo Testo Unico delle Imposte sui Redditi – Tabella di Destinazioni
La tabella seguente riporta tutti gli articoli del Testo unico delle imposte sui redditi (TUIR — D.P.R. n. 917/1986), indicando, per ciascuno di essi, le corrispondenti disposizioni del nuovo TUIR. Il nuovo Testo unico delle imposte sui redditi è stato approvato con il decreto legislativo 19 giugno 2026, n. 117 (26G00131), pubblicato nella Gazzetta Ufficiale, […]
Nuovo Testo Unico delle Imposte Dirette – Tabella Di Provenienza
Il nuovo Testo unico delle imposte sui redditi è stato approvato con il decreto legislativo 19 giugno 2026, n. 117 (26G00131), pubblicato nella Gazzetta Ufficiale, Serie Generale n. 152 del 3 luglio 2026, Supplemento Ordinario n. 26. Leggi il testo nella Gazzetta Ufficiale Scaricare PDF ufficiale La tabella seguente riporta tutti gli articoli del nuovo […]
New Consolidation of the Italian Tax Code
A new consolidation of the Italian Income Tax Code was approved by Legislative Decree No. 117 of 19 June 2026. The Legislative Decree brings together into a single body of legislation the Italian income tax rules relating to individuals, professionals, businesses, property, land income and tax relief. The new Legislative Decree abolished the former consolidated […]
Timing Your First Year of Tax Residence
No General Split Tax Year Concept A notable feature of the Italian tax residence rules is the absence of a general domestic “split-year” concept. Under Article 2 of the Italian Tax Code, an individual is either tax resident or non-tax resident for the tax year as a whole, depending on whether one of the statutory […]
Taxing.It – Tools
Inheritance Tax Calculator
Italian Inheritance Tax Calculator This calculator estimates the Italian inheritance tax attributable to a single beneficiary. Enter the beneficiary’s relationship to the deceased and the net value inherited. Italian inheritance tax is assessed separately for each beneficiary, after applying the relevant personal allowance and tax rate. Where Italian real estate is inherited, the calculator also […]
Tax Penalties and the Ravvedimento Operoso – post 1 September 2024
What is the Ravvedimento Operoso? The Ravvedimento Operoso Procedure derives from the Italian word which can be literally translated as “redemption” or “penitence”. It is, however, in this context not a religious concept, but simply a procedure that allows taxpayers who have missed a deadline for payment, or who have underpaid tax, to pay the tax […]
Late-Payment Penalty Calculator
Moving From the UK to Italy
Tax Aspects A transfer from the UK to Italy involves entrance into a world of the interaction of UK and Italian tax regulations within the framework of the Italy-UK Double Tax Agreement or Treaty (the DTA). You do not have much of a choice as to where tax will be paid and how it will […]
Payment of Italian Tax – With or Without an Italian Bank Account
Italian tax (and social security, interest and penalties) is usually paid by means of an F24 Form, unless it is withheld at source e.g by an employer client or other business under obligation to withhold tax.
Withholding tax on self-employment 30% for non residents
The protagonist is a taxpayer who opened a VAT number in 2016 and has carried out consulting activities in Italy in the field of information technology as a self-employed person. In February 2019 he moved to Spain, where he also moved his tax residence. He is currently employed in the Iberian Peninsula. But there […]
IRAP in Italy – Who Still Pays It in 2026?
IRAP – Imposta Regionale sulle Attività Produttive IRAP is a regional Italian tax originally introduced in 1997. For many years it was one of the more controversial and heavily litigated areas of the Italian tax system, particularly for self-employed professionals and small businesses. Today, however, IRAP is far less important for many individuals because significant […]
Setting up in Italy as Self Employed – Resources
List of Information and Documents Required for an Italian Annual Income Tax Return
Introduction This blog contains an indication, in the context of a typical “expat” taxpayer resident in Italy of the information and documents that need to be collated in preparation of Italian Annual Income Tax Return. Preparing an Italian annual income tax return can be particularly complex for expats — especially where foreign income and overseas […]
Protected: Purchase of Real Estate in Italy – Outright Ownership v Gift to Children v Usufruct/Bare Ownership Split
There is no excerpt because this is a protected post.
Increase in Population Threshold for the 7% Pension Regime
April 2026 update The population threshold for eligible municipalities is increased from 20,000 to 30,000 residents. Article 26 of Law No. 34 of March 11, 2026—the SME Law—amends Article 24-ter of the Italian Tax Code by expanding the scope of eligible territories to Comuni (municipal authorities). This amendment opens the 7% Regime scheme to medium-sized […]
Category Selector
Deadlines for Valid Issue of a Tax Assessment
Italian Tax Assessment Time Limits (Statute of Limitations) Notices of assessment issued by the Italian Tax Authorities must be issued and properly served within specific time limits, known as the limitation period (statute of limitations). If a tax assessment is issued outside the applicable limitation period, it is invalid, and any tax claimed is not […]
Delinquent Filings (Late or Missing Italian Tax Returns)
how to confront a failure to file annual income tax return (dichiarazione omessa) when it was due, to make payment of taxes by the due date or to comply with your Italian obligations.
Ignoring the issue is rarely the best approach. Interest and penalties generally increase over time, and deadlines—for example, to appeal against an assessment—can expire, leaving little or no scope to challenge the position taken by the Italian tax authorities.
Agevolazione “Prima Casa” – Cittadini Italiani Residenti all’Estero (AIRE)
Sintesi delle condizioni applicabili (situazione normativa 2026) La normativa fiscale italiana prevede, al ricorrere di determinate condizioni, l’applicazione dell’aliquota ridotta dell’imposta di registro (2% anziché 9%) per l’acquisto dell’abitazione “prima casa”, anche in favore di soggetti non residenti, inclusi i cittadini italiani iscritti all’AIRE. Tuttavia, le regole applicabili a tali soggetti sono state significativamente modificate […]
Tax Breaks for Investment in Innovative Start-Ups
FY 2025 – The End of the Road? Italian tax incentives for investment in innovative start ups and SME’s mainly expired at the end of 2025. These incentives outlined below were temporary state-aid schemes approved by the EU and therefore expressed to have an expiry date. The 30% incentive expired on 31 December 2025 and […]
VAT Invoice Codes
The table below summarises the main codes and descriptions to be used when issuing a VAT invoice (including an electronic invoice via SDI). The table is divided according to whether the invoice relates to a supply of goods or a supply of services (although the distinction can be a grey area and depends on the […]
Electronic Invoicing
Mandatory E-invoicing Electronic-invoicing is mandatory for almost all B2B (Business to Business) and B2C (Business to Consumer) transactions made by an Italian VAT registered business. The Italian system has been in force since 1 January 2019 (after it became compulsory for invoices to public administrations in 2014–2015). Every invoice must be created in the official […]
Supporting Documents For Your Italian Tax Return
Supporting Documents for Preparing an Italian Tax Return (Modello 730 / Modello Redditi) In an all Italian tax context, most taxpayers will receive, after the end of the tax year, certification of reportable income, tax, and, where relevant, social security contributions, paid to them in the tax year. In these cases the tax return is […]
The X Per Mille Options
Choosing Where Part of Your Tax Goes The Italian tax return allows you to opt to allocate of your overall IRPEF liability to a variety of institutors. Note these are not “extra” taxes. You are simply telling the Italian Exchequer how to spend a percentage of the taxes you already owe. These options are referred […]
Tax Return 2026 for FY 2025 Landing Post
Please complete the form below to enable us to gather information to complete your 2026 Italian tax return on your FY 2025 income and assets. Under Italian law all individuals are required to present a return unless exemption applies. So even if you are married, or in a civil union, each spouse/partner, in general, needs […]
List of Italy’s Double Tax Treaties (DTA’s – Income Tax)
Contracting Country Stipulation Date Came Into Effect Links to Treaty Text Albania Signature : Tirana 12.12.1994Ratification : L. 05.21.1998, n.175 12/21/1999 Albania – PDF in Italian and English Algeria Signature : Algiers 02.03.1991Ratification : Law 12.14.1994, n.711 06/30/1995 Algeria – PDF in Italian Algeria – PDF in French Argentina Signature : Rome 11.15.1979Ratification : Law […]
List of Personal Deductible Expenses and Tax Credits in the Italian Tax Return
Background This post deals with deductions and tax credits which are applied after the calculation of taxable income and which are potentially available to all taxpayers. For a listing of .tax deductions and tax credits available generally see this post. General Rules An Italian resident taxpayer has the right to certain deductions and claim […]