Italian income tax for individuals (IRPEF – imposta sul reddito delle persone fisiche) was introduced in more or less its current form with the 1974 reform of the tax system, by DPR 597/73 and contained 32 rates (from 10% to 72%) for income brackets from 2 to 500 million lire.
Presidential Decree no. 917/1986 brought together the IRPEF regulations in a single code abolishing the original legislation.
IRPEF was renamed IRE in 2004 but the change never caught on and Law 296/2006 brought the name back to IRPEF.
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