Italian Taxes for Corporations
An Overview of Italian Taxes Due By Corporate Bodies Carrying on Business in Italy Italian resident corporations and foreign companies operating in Italy through an Italian branch/permanent establishment, as well as a number of other entities that are treated as corporations are subject to two principal forms of taxation: Imposta sul Reddito delle SocietĂ (IRES) […]
Italian Tax on Foreign Pensions
If your pension is liable to tax in Italy (which will be the general position absent exemption under a DTA) then you need to follow Italian rules on the timing of a receipt for tax purposes.Â
The Interpello – Advance Tax Ruling
What is it? The “interpello” procedure gives a taxpayer the possibility of obtaining an advance written opinion from the Italian Tax Agency on a particular question or tax related issue. Qualifying persons: both resident and non-resident taxpayers are entitled to forward the query to the Italian Revenue Agency. The query has to be submitted before […]
Personal income tax (IRPEF) rates from 1 January 2024
These are the personal income tax rates that apply after 1 January 2024. For applicable rates before that date please click ….
Request an Italian Fiscal Code Number
We have teamed up with ILF Law Firm to offer the service of obtaining your Italian Fiscal Code Number (codice fiscale).  Read on for more details. Obtain your Italian Fiscal Code Are you a foreigner requiring an Italian fiscal code? Look no further than ILF Law Firm! We provide a seamless and efficient service […]
The Italian Fiscal Code Number
The Fiscal Code Number (Codice Fiscale, Italian taxpayers’ identification number, TIN, tax code, call it what you like) is a unique taxpayer code that identifies all individuals in their dealings with the Italian authoritiesÂ
Petrol/Gas coupons
Decree Law no. 21/2022 (the “Ukraine” Decree) provides, for FY 2022, for the possibility of giving employees with up to Euro 200 worth of petrol coupons. Up to that limit the monetary amount provided is exempt from Italian social security contributions and income tax. The value of coupons up to the Euro 200 limit is […]
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
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 […]
Client 2020 Income Tax Information Collector
Using this form you can insert and upload your information for your FY 2020 tax return (income received in the year to 31 December 2019 and assets held during the year). The filings are handled by Nico Bolla, a member of our team, and your data will be handled correctly and in accordance with our […]