Tax Step Up of Shares/Land and Buildings – Revaluation

Law Decree no. 17 of March 1, 2022, containing urgent measures for the containment of electricity and natural gas costs, the development of renewable energy and the relaunch of industrial policies, known as the Energy Decree was published in the Official Gazette no. 50 of March 1, 2022.   Article 29 of the Decree confirms the […]

The SPID – Italian digital identity

What is it? The Public Digital Identity System, or SPID (pronounced “speed”) which started life in March 2016, is an online identity system.  Through a single user name and password along with a one time password generated via a smart phone, individuals with an Italian ID card, can easily access and use the services provided […]

The Cassetto Fiscale – Fisco Online

Cassetto Fiscale

What is it? The cassetto fiscale, literally “tax box”, is a service offered by the Italian Government that allows consultation of  a taxpayer’s tax information, such as personal data on the Tax agency database information data of tax declarations information on tax refunds tax payments made through the F24 and F23 forms information regarding registered […]

Land Registry Categories – Residential Property

The Land Registry Category is an important variable in determining the tax payable in respect of real estate.  All registered property in Italy is assigned a category. You can see the assigned category for a particular category by getting hold of land registry extract or visura catastale. Italy has a number of reliefs and exemption […]

Tax Relief for a New Air Conditioner

As the summer heatwave starts to make itself felt, we turn to air conditioning systems. The price of air conditioning kit continues to fall but given that for, fixed systems, at least, professional help with installation is a must, the cost can be expensive. The Italian “Ecobonus” regime – tax relief on the purchase of […]

Taxes on Second Homes in Italy

A second home in Italy If you have bought a house in Italy, but do not intend to live in it as your habitual abode and register as resident with the Anagrafe (register of resident population maintained by the relevant local authority or “comune”), it will be considered a second home and not an “abitazione […]

Tax Return 2023 Landing Page

Please complete the enclosed form to enable us to gather information to complete your 2023 Italian tax return on your FY 2022 income and assets. Under Italian law all individuals are required to present a return unless exempt. So even if you are married, or in a civil union, each spouse/partner needs to complete a […]

Tax Return 2023 Landing Page

Please complete the enclosed form to enable us to gather information to complete your 2023 Italian tax return on your FY 2022 income and assets. Under Italian law all individuals are required to present a return unless exempt. So even if you are married, or in a civil union, each spouse/partner needs to complete a […]