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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
The Presidential Decree no. 131/1986 provides a list of documents subject to compulsorily registration and documents that, in the event of use, may be registered voluntarily.
In particular with reference to the documents related to real estate, or assets drawn up in Italy, corporate tran- saction
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
IMU is the municipaltax charged on the ownership of buildings, buildable areas and agriculturallands situated within the Italian territory, intended for any use, including property used to performing business activities.
The holder of the property rights, or the real right such as usufruct, use
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
VAT is a general tax on consumption applied on the “value added” on goods and services, in particular tax is due on the increase in value of goods or services in the different phases of production and trade, until it reaches the final consumer who suffers the full cost of the tax.
Tax assessment
