The Italian tax regime applicable to residential real estate can seem confusing. Real estate has always been an attractive source of income for governments around Europe, and Italy is no exception. As real estate is difficult to move about, it presents an easy target for […]
Withholding Tax For Online Portals New regulations, clarification on the existing regime and a new tax withholding obligation for short-term lets, and especially for rental contracts through real estate agencies and online portals (Airbnb and the like) were introduced in 2017 aimed at stemming the […]
Italian Council of State refers Airbnb’s appeal to the ECJ Airbnb has recently written to its hosts to say that the Italian Council of State has decided to refer to the European Court of Justice the issues raised in Airbnb’s appeal against the ruling of […]
With the establishment of the “Indici sintetici di affidabilità” – ISA’s or Summary Reliability Indices, the Italian Tax Agency aims to “facilitate the compliance of tax obligations and encourage the spontaneous emergence of taxable income.” These indices form part of a wider initiative for Italian […]
The Italian Tax Agency has issued a resolution (no .64/E of 28 June), regarding the changes introduced by Article 12 V of Decree no. 34/2019 (Decreto Crescita/Growth Decree 2019). The Decree extended the tax payment deadline of 1 July (normally 30 June, but being a […]
A taxpayer who has worked for an employer in the two tax periods prior to the intended start of the flat tax regime (regime forfettario agevolato) cannot apply for the regime if he or she will be mainly working for the ex-employer once self-employed. The […]
Attached are the slides of our recent presentation to the International Association of Accountants [embeddoc url=”http://159.65.127.138/wp-content/uploads/2019/04/The-2019-Spring-Italian-Tax-update-20190312-112PE_opt.pdf” viewer=”google”]
Below is out guide in pdf format which you can download. This is a very general guide and only intended to give some basic background information. It should not be seen as a substitute for specific advice.
What does the special tax relief consist of? A 7% flat tax on all income for all pensioners (regardless of nationality) who: have been tax resident outside Italy for at least five (5) years prior to the tax year in which they become Italian tax […]
Italy’s 2018 Finance Act made some significant changes to the definition in the domestic Tax Code of Permanent Establishment (PE). Specifically the changes: extend the definition of agency PE; make ALL the listed activities (deriving from the OECD standard model) which are deemed not to […]
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