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 a single password, people can easily access and use the services provided online by over 4,ooo […]

The Cassetto Fiscale – Fisco Online

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 […]

Italian Public Holidays – 2022

Date Weekday Name in English Name in Italian 01/01/2022 Saturday New Year’s Day Capodanno 06/01/2022 Thursday Epiphany Epifania 17/04/2022 Sunday Easter Pasqua 18/04/2022 Monday Easter Monday Lunedì di Pasqua 25/04/2022 Monday Liberation from Nazi-Fascism (1945) Liberazione dal nazifascismo (1945) 01/05/2022 Sunday Labour Day Festa del […]

Occasional Services

Importance of the “occasional”, not financial limits Offering services on an occasional basis can provide an attractive tax and social security regime.  We are talking about the provision of services (e.g. teaching, IT services) on an occasional basis  (Prestazione Occasionale).  This regime applies to individuals […]

Tax Credit for a Dependent Child

The Italian legislator, keen to encourage population growth has made provision for  tax benefits relating to children.  The tax legislation makes reference to minor child: a child under the age of 18 years old dependent child: a person is considered a family dependent if they […]

The 2021 Tax Return on FY 2020 income

Italy – Deadlines for Income Tax Returns Modello Redditi PF The tax return is called “PF” standing for Persone Fisiche (individuals). Modello in Italian means “Form”. The PF form is for use by individuals who are not able to present the simplified tax return (the […]

IVIE Tax Base Post Brexit

Brexit has had a potentially expensive impact for Italian tax residents owning real estate in the UK.  Italian tax residents are required to pay a wealth or ownership tax on foreign (ie. non Italian) real estate (unless the property is owned and occupied as a […]

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, it will be considered a second home and not an “abitazione principale” or “prima casa” (main home). Under Italian law, […]

The CU – what is it?

The Italian Tax Agency has published the CU 2021 (Certificazione Unica) model form with the relevant instructions. The CU 2021, is a fundamental tax document required by pensioners, employees and the self-employed who are in receipt of income from an Italian employer, pension provider or […]

1 2 3 6