Occasional Services

Advance Communication of Occasional Hires The Labour-Fiscal Decree no. 146 2021, linked to the Budget Law 2022, introduced the obligation of prior communication of the use of occasional self-employment. On this subject, the Labour Inspectorate has published note no. 29-2022, with instructions on how to […]

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 […]

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 […]

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 […]

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 […]

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 2023 (Certificazione Unica) model form with the relevant instructions. The CU 2023, 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 4 5 7