Ruling for non-resident companies
A new form of ruling is available for non-resident companies that intend to invest in Italy.
The new system, entered into force on October 7th, 2015 (Legislative Decree no. 147/2015) is aimed at provi- ding a framework of certain and stable tax treatment, regarding
Throughout the year, the taxpayer is required to comply with a set of obligations depending on the category of taxpayer and the tax applicable. It is important to note that, almost all tax returns and fiscal communications must only be sent by electronic filing.
Compliances relating to direct
This tax is personal and progressive.
The requirement for this tax is the possession of income, in cash or in kind, falling into one of the categories provided by law. The tax period corresponds to the calendar year.
Persons liable for tax
The following subjects are liable for tax:
• natural persons