{"id":2562,"date":"2024-01-12T15:34:00","date_gmt":"2024-01-12T14:34:00","guid":{"rendered":"http:\/\/159.65.127.138\/?p=2562"},"modified":"2024-08-03T12:35:17","modified_gmt":"2024-08-03T10:35:17","slug":"the-interpello-advance-tax-ruling","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/the-interpello-advance-tax-ruling\/","title":{"rendered":"L'Interpello \u2013 Parere Fiscale Anticipato"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2562\" class=\"elementor elementor-2562\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-736ca07d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"736ca07d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-357eebab\" data-id=\"357eebab\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e69e9d1 elementor-widget elementor-widget-text-editor\" data-id=\"5e69e9d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>What is it?<\/h2><p>The &#8220;interpello&#8221; procedure gives a taxpayer the possibility of obtaining an advance\u00a0 written opinion from the Italian Tax Agency on a particular question or tax related issue.<\/p><p><strong>Qualifying persons:<\/strong> both resident and non-resident taxpayers are entitled to forward the query to the Italian Revenue Agency. The query has to be submitted before the application of the tax provisions.<\/p><p><strong>Benefits:<\/strong> the Italian Revenue Agency cannot issue assessments or impose fines or penalties that would be in contrast with the opinion expressed in the advance ruling.<\/p><p>The advance ruling is a &#8220;tax compliance measure&#8221; allowing taxpayers to orient their behavior and, consequently, to prevent litigations with the Revenue Agency. Essentially, resident and non-resident taxpayers can submit to the Italian Revenue Agency formal queries to obtain clarifications on the correct application of a specific tax provision.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-010a46a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"010a46a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-77fc000\" data-id=\"77fc000\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-059790e elementor-widget elementor-widget-text-editor\" data-id=\"059790e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Who can Submit a Request<\/h2>\n<p>Both resident and non-resident taxpayers (directly or by means of their elective representatives in Italy) are entitled to forward a query to the Italian Revenue Agency. The Italian Revenue Agency can accept a request for an advance ruling only when taxpayers require clarifications about a tax provision:<\/p>\n<ul>\n<li>whose interpretation is objectively uncertain<\/li>\n<li>relating to state (and not local) taxes<\/li>\n<li>applicable to a real (not hypothetical) and personal case<\/li>\n<\/ul>\n<p>The request must be submitted before the relevant tax provision is applied (for example, before submitting the tax return, before applying a withholding tax, before issuing an invoice, etc.).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b55082d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b55082d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b01a5fd\" data-id=\"b01a5fd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c13645 elementor-widget elementor-widget-text-editor\" data-id=\"2c13645\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2 class=\"minore\">Benefits<\/h2><p>The opinion expressed by the Revenue Agency in the advance ruling is not binding on the taxpayer, however,\u00a0<strong>it is binding on the Revenue Agency<\/strong>, that cannot issue assessments or impose fines or penalties that would be in contrast with the opinion expressed in the advance ruling.<\/p><p>The Revenue Agency has\u00a0<strong>90 days<\/strong>\u00a0to reply to the query and other 60 days if, in the meantime, asks further clarification or documents to taxpayers to form its opinion. If the Revenue Agency doesn&#8217;t answer within the time limits, the taxpayer&#8217;s interpretation is deemed to be accepted on the basis of a tacit consent.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-21c0cf3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21c0cf3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d2acb0c\" data-id=\"d2acb0c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-178c1dc elementor-widget elementor-widget-text-editor\" data-id=\"178c1dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2 class=\"minore\">How to Submit a Request<\/h2><p>Taxpayers requesting an advance ruling have to submit a query, signed by the taxpayer or by his\/her authorized representative, containing the following information:<\/p><ul><li><strong>type<\/strong>\u00a0of ruling required<\/li><li><strong>identification details<\/strong>\u00a0of the taxpayer or of the representative (tax identification number, Vat number, address, contacts, including telefax or phone number, email address)<\/li><li><strong>detailed description<\/strong>\u00a0of the case that raises the interpretative issue, with identification of the objectively uncertain provision the taxpayer needs to apply and the solution proposed by the taxpayer<\/li><li><strong>mandate or power of attorney<\/strong>, in case the query is not submitted by the taxpayer himself.<\/li><\/ul><p>In the event that the request is lacking the above data, other than those related to the identification of the applicant and the accurate description of the case, the Office gives the taxpayer the opportunity to correct those deficiencies. The missing information must be provided within 30 days.<\/p><p>Generally, taxpayers, including permanent establishments, have to submit advance ruling queries to the\u00a0<a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/web\/guest\/contatta\/siti-web-regionali\">Regional Directorate<\/a>\u00a0competent for the area where the taxpayer is domiciled for tax purposes.<\/p><p><strong>Non-resident taxpayers and large taxpayers<\/strong>, including permanent establishments \u2013 with a turnover not below 100 million euro \u2013 have to submit their queries to the Taxpayers&#8217; Division (certified email:\u00a0<a title=\"\" href=\"mailto:%20interpello@pec.agenziaentrate.it\" target=\"\" rel=\"noopener\">interpello@pec.agenziaentrate.it<\/a>).<\/p><p>Queries may be submitted by:<\/p><ul><li>hand delivery at the headquarters of the competent Regional Directorate, that is, at the Taxpayers\u2019 Division in Via Giorgione, 106 &#8211; 00147 Rome from Monday to Friday, from 9:30 a.m. to 1:00 p.m.)<\/li><li>registered mail with return receipt<\/li><li>certified mail (PEC)-\u00a0<a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/296674\/Provvedimento+31+maggio+2018_ENTRATE_Allegato+A.pdf\/f9e89e51-e8aa-93d9-624d-88fab8517891\">addresses &#8211; pdf<\/a><\/li><li>by email &#8211;\u00a0<strong>only for non-resident taxpayers<\/strong>\u00a0which do not have an address for service in the territory of the State &#8211; to\u00a0<a title=\"\" href=\"mailto:%20div.contr.interpello@agenziaentrate.it\" target=\"\" rel=\"noopener\">div.contr.interpello@agenziaentrate.it<\/a><\/li><\/ul><p>In the case of electronic transmission, the ruling must be signed with a digital signature or, if signed with a handwritten signature, it must be completed with a copy of an identity document.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-afc568c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"afc568c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e8bf033\" data-id=\"e8bf033\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0060f48 elementor-widget elementor-widget-text-editor\" data-id=\"0060f48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2 class=\"minore\">Types of Advance Tax Rulings<\/h2><ul><li><strong>Ordinary ruling<\/strong>: All taxpayers, including non-residents, may submit a query to obtain an opinion about the correct interpretation of an objectively uncertain tax provision or in case the objective uncertainty is related to the legal and fiscal analysis of a specific case. The interpretation of a tax provision is &#8220;objectively uncertain&#8221; when there is no official interpretation available (circular letters, resolutions, etc.) that applies to the taxpayer&#8217;s specific case or when such official interpretation is too generic;<\/li><li><strong style=\"color: var( --e-global-color-text ); background-color: var( --e-global-color-8321d3c );\">Probatory ruling<\/strong><span style=\"color: var( --e-global-color-text ); background-color: var( --e-global-color-8321d3c );\">: taxpayers can request an opinion about the fulfilment of the conditions and the assessment of the elements of proof required for the adoption of specific tax regimes, in cases expressly provided by law;<\/span><\/li><li><strong>Anti-abuse ruling<\/strong>: taxpayers can ask an opinion about the application of the \u201cabuse of lawt\u201d principle to a specific case, aiming at verifying if a transaction may be considered as abusive;<\/li><li><strong>Anti-avoidance ruling<\/strong>: a ruling in order to fight tax avoidance aimed at the disapplication of tax provisions limiting deductions, tax benefits, tax credits or other subjective positions of the taxpayer.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-73bcef4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"73bcef4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-93ece86\" data-id=\"93ece86\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d3d45f elementor-widget elementor-widget-text-editor\" data-id=\"1d3d45f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2 class=\"minore\">Legislation and Guidance<\/h2><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/web\/guest\/schede\/istanze\/scheda-interpello\/infogen-interpello\" target=\"_blank\" rel=\"noopener\">Tax Agency web site<\/a><\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/296674\/Provvedimento+31+maggio+2018_ENTRATE_Provvedimento+ripartizione+competenze+DIV+CONTR.+e+DCCN.pdf\/9608d6f5-601e-dfc1-8df8-b5b357d66995\">Provvedimento del 31\/05\/2018 (IT) &#8211; pdf<\/a><\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/296674\/Provvedimento+31+maggio+2018_ENTRATE_Allegato+A.pdf\/f9e89e51-e8aa-93d9-624d-88fab8517891\">Allegato A \u2013 Indirizzi di posta elettronica certificata (PEC) (IT) &#8211; pdf<\/a><\/p><div class=\"metacontent\" data-article-title=\"Articolo 11 legge 212 del 27 luglio 2000\" data-article-id=\"603548\" data-article-version=\"1.0\" data-article-tooltip=\"\"><div class=\"indcart_gn\"><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/280175\/Articolo+11+legge+212+del+27+luglio+2000_articolo+11_legge+212+%28statuto+contribuente%29.pdf\/584a6332-646a-831c-10db-e60111a556af\">Articolo 11 della legge n. 212 del 27 luglio 2000 (Statuto dei diritti del contribuente) &#8211; pdf<\/a> &#8211; Diritto di interpello<\/p><\/div><\/div><div class=\"metacontent\" data-article-title=\"Decreto legislativo 156 del 24 settembre 2015\" data-article-id=\"572825\" data-article-version=\"1.0\" data-article-tooltip=\"\"><div class=\"indcart_gn\"><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/280175\/Decreto+legislativo+156+del+24+settembre+2015_Decreto+legislativo+del+24_09_2015+n.+156+-+.pdf\/65f2a16c-8e83-e35d-a341-03c2d2714e16\">Decreto legislativo n. 156 del 24 settembre 2015 &#8211; pdf<\/a> &#8211; Misure per la revisione della disciplina degli interpelli e del contenzioso tributario, in attuazione degli articoli 6, comma 6, e 10, comma 1, lettere a) e b), della legge 11 marzo 2014, n. 23<\/p><\/div><\/div><div class=\"metacontent\" data-article-title=\"Articolo 24-bis del Tuir\" data-article-id=\"579301\" data-article-version=\"1.0\" data-article-tooltip=\"\"><div class=\"indcart_gn\"><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/280175\/Articolo+24-bis+del+Tuir_articolo+24+bis+TUIR+%28dpr+917+del+1986.pdf\/933bf221-22c1-1893-dd58-97ca3fd3ccd2\">Articolo 24-bis del Tuir &#8211; pdf<\/a> &#8211; Opzione per l&#8217;imposta sostitutiva sui redditi prodotti all&#8217;estero realizzati da persone fisiche che trasferiscono la propria residenza fiscale in Italia<\/p><\/div><\/div><div class=\"metacontent\" data-article-title=\"Decreto legislativo 147 del 14 settembre 2015\" data-article-id=\"585605\" data-article-version=\"1.0\" data-article-tooltip=\"\"><div class=\"indcart_gn\"><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/280175\/Decreto+legislativo+147+del+14+settembre+2015_Decreto+legislativo+del+14_09_2015+n.+147+-+.pdf\/2a566bca-bdea-b1e6-931e-80d463a637e6\">Decreto legislativo n. 147 del 14 settembre 2015 &#8211; pdf<\/a> &#8211; Disposizioni recanti misure per la crescita e l&#8217;internazionalizzazione delle imprese<\/p><\/div><\/div><div class=\"metacontent\" data-article-title=\"Decreto legislativo 128 del 5 agosto 2015\" data-article-id=\"585587\" data-article-version=\"1.0\" data-article-tooltip=\"\"><div class=\"indcart_gn\"><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/280175\/Decreto+legislativo+128+del+5+agosto+2015_Decreto+legislativo+del+05_08_2015+n.+128+-+.pdf\/3faafebf-6de2-88af-f151-c6bed67435a6\">Decreto legislativo n. 128 del 5 agosto 2015 &#8211; pdf<\/a> &#8211; Disposizioni sulla certezza del diritto nei rapporti tra fisco e contribuente, in attuazione degli articoli 5, 6 e 8, comma 2, della legge 11 marzo 2014, n. 23<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/296732\/Provvedimento+01032018+pec+interpelli_PROVVEDIMENTO+PROT.+47688+DEL+1+MARZO+2018+%284%29.pdf\/53212ad5-d6c0-23ea-c550-91447ddb70c9\">Provvedimento del 1\u00b0 marzo 2018 &#8211; pdf<\/a> &#8211; Regole procedurali per le istanze di interpello presentate ai sensi dell\u2019articolo 11 della legge 27 luglio 2000, n.212, recante Statuto dei diritti del contribuente, dell\u2019articolo 2 del decreto legislativo 14 settembre 2015, n. 147 e dell\u2019articolo 6, comma 2, del decreto legislativo 5 agosto 2015, n. 128 ed ai fini dell\u2019applicazione dell\u2019articolo 24-bis del decreto del Presidente della repubblica del 31 dicembre 1986, n. 917 (TUIR) (pubblicato il 1\/03\/2018)<\/p><\/div><\/div><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/web\/guest\/normativa-e-prassi\/provvedimenti\/2017\/marzo-2017-provvedimenti\/provvedimento-8-marzo-2017-imposta-sostitutiva-nuovi-residenti\">Provvedimento dell\u20198 marzo 2017<\/a><br \/>Modalit\u00e0 applicative per l&#8217;esercizio, la modifica o la revoca dell&#8217;opzione di cui al comma 1 dell&#8217;articolo 24-bis del testo unico delle imposte sui redditi, di cui al decreto del Presidente della Repubblica 22 dicembre 1986, n. 917 (TUIR), e per il versamento dell&#8217;imposta sostitutiva di cui al comma 2 del medesimo articolo 24-bis (Pubblicato l\u2019 8\/03\/2017)<\/p><div class=\"metacontent\" data-article-title=\"link a provvedimento 20052016\" data-article-id=\"984669\" data-article-version=\"1.0\" data-article-tooltip=\"\"><div class=\"indcart_gn\"><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/343916\/Provvedimento+20052016+interpello_PROVVEDIMENTO+N_77220_20-05-2016.pdf\/daa1204a-2ff5-6f3c-49d4-3f9c4e9fb933\">Provvedimento del 20 maggio 2016 &#8211; pdf<\/a> &#8211; Individuazione dell\u2019Ufficio competente alla trattazione delle istanze di interpello sui nuovi investimenti e alla verifica della corretta applicazione delle risposte rese. \u2013 Attuazione dell\u2019articolo 2, comma 6, del decreto legislativo 14 settembre 2015, n. 147, &#8220;Disposizioni recanti misure per la crescita e l\u2019internazionalizzazione delle imprese&#8221; (Pubblicato il\/05\/2016)<\/p><\/div><\/div><div class=\"metacontent\" data-article-title=\"link a provvedimento 14042016\" data-article-id=\"983486\" data-article-version=\"1.0\" data-article-tooltip=\"\"><div class=\"indcart_gn\"><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/web\/guest\/archivio\/normativa-prassi-archivio-documentazione\/provvedimenti\/provvedimenti-soggetti\/2016\/aprile-2016-provvedimenti\/provvedimento-14-aprile-2016-cooperative-compliance\">Provvedimento del 14 aprile 2016<\/a><br \/>Disposizioni concernenti i requisiti di accesso al regime di adempimento collaborativo disciplinato dagli articoli 3 e seguenti del decreto legislativo del 5 agosto 2015, n. 128 (Pubblicato il 14\/04\/2016)<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/5081192\/CIRCOLARE+n.+7+NUOVI+CHIARIMENTI+UV.pdf\/8b937cd1-b861-0249-1cc3-fc0989e24f0c\">Circolare n. 7 del 28 marzo 2023 &#8211; pdf<\/a> &#8211; Nuovi chiarimenti in tema di interpello sui nuovi investimenti (articolo 2 del decreto legislativo 24 settembre 2015, n. 147)<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>What is it? The &#8220;interpello&#8221; procedure gives a taxpayer the possibility of obtaining an advance\u00a0 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":844,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6,7,54,129,151],"tags":[],"class_list":["post-2562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-our-services","category-technical-resource","category-blog","category-compliance","category-income-tax-for-individuals"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Interpello - Advance Tax Ruling | Taxing.It<\/title>\n<meta name=\"description\" content=\"What is it?The &quot;interpello&quot; procedure gives a taxpayer the possibility of obtaining an advance\u00a0 written opinion from the Italian Tax Agency on a\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxing.it\/it\/the-interpello-advance-tax-ruling\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Interpello - Advance Tax Ruling | Taxing.It\" \/>\n<meta property=\"og:description\" content=\"What is it?The &quot;interpello&quot; 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