Ravvedimento Operoso: A Guide to Correcting Tax Errors in Italy
Learn how to use Ravvedimento Operoso to correct tax errors in Italy, reduce penalties, and maintain compliance with Italian tax regulations.
Income Tax
Italian Exit Tax: Understanding the Rules and Considerations
Overview of Italian Exit Tax Italy has specific rules and regulations in place regarding exit taxes, which are applicable to individuals and companies planning to leave the country. Exit taxes are levied on the transfer of assets and capital when …
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Income Declaration in Italy
How Income is Taxed in Italy In Italy, the tax authority is the Ministero dell’Economia e delle Finanze, the Minister of Economy and Finance. There are three levels of income tax in Italy: state, regional and municipal, each taxed at …
Italy 7% flat tax for pensioners
Since 2019 has introduced a new tax treatment for pensioners, adopting art. 24-ter in our Italian income tax code. Basically, a pensioner who has not been resident of Italy in the 5 years prior moving here can claim a flat …
Taxation on image right
How is the taxation of the income deriving from the economic exploitation of the image rights of actors, sportspeople, and artists carried out? The fiscal discipline for direct and indirect taxes. Actors, sportspeople, artists use their image daily for promotional …
Late Return within 90 days
What happens if you file a tax return within 90 days from its deadline? Late returns are valid with no prejudice to the application of penalties. Tax return filed within ninety days of the deadline are deemed valid. This is …
Dividends: regulations and taxation regime
How are dividends taxed? What are the differences between the taxation of dividends for the entrepreneur shareholder and the private shareholder? The taxable portion of dividends and capital gains increases to 58.14% from 2017, for non-entrepreneurs (Articles 47 and 68, …
Dividends received by non-residents; how dividend taxation works in Italy
When an Italian resident company distributes dividends to non-resident natural or non natural person, it must take into account the correct tax treatment related to the distribution. The first issue to arise is the application of exit withholding taxes and …
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Becoming a photographer: tax and contribution guide
Guide to the fiscal, administrative, and contributory regulations for becoming a photographer. VAT number, tax regimes, freelance photographers, and those who intend to start a business related to the photos they take and produce. Do you want to start a …
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