What is it? The “interpello” procedure gives a taxpayer the possibility of obtaining an advanceĀ 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 […]
These are the personal income tax rates that apply after 1 January 2024. For applicable rates before that date please click …. […]
We have teamed up with ILF Law FirmĀ to offer the service of obtaining your Italian Fiscal Code Number (codice fiscale). Ā Read on for more details. Obtain your Italian Fiscal Code Are you a foreigner requiring an Italian fiscal code? Look no further than […]
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 authoritiesĀ […]
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 amountĀ provided is exempt from Italian social security contributions and income tax. The […]
What is it? The Public Digital Identity System, or SPID (pronounced “speed”) which started life in March 2016, is an online identity system.Ā Through a single user name and password along with a one time password generated via a smart phone, individuals with an Italian […]
What is it? The cassetto fiscale, literally “tax box”, is a service offered by the Italian Government that allows consultation ofĀ 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 […]
The answer is most probably yes as the reader will desume from reading the instructions from the Italian tax return (these are from the 2023 return). The rules are complex and there are many exceptions and derogations. The rules can be summarised as follows, but […]
What is the Tax Relief? Italy’s recent Finance Law for 2020 extended the tax credit equal to 50% of a maximum of ā¬10,000 of expenditure for furniture and household appliances in connection with buildings subject to renovation.Ā The relief applies to expenditure during the course […]
By 30 November of each year, Italian taxpayers must make payment of the second payment on account. The first payment was due earlier in the year at the same time as the tax due on income reported in your latest annual tax return.Ā The amount […]
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