La Sapienza - Università di Roma

logo de La Sapienza per la stampa

Italian Tax System

The tax system is managed by the Italian Inland Revenue (Agenzia delle Entrate) at national level while taxes are levied at national, regional and municipal level and can be grouped into two main categories:

  • Direct taxes such as on personal income (known as IRPEF - Imposta sul Reddito delle Persone Fisiche), on the income of enterprises (IRES - Imposta sul Reddito delle Società) and on regional productive activities (IRAP - Imposta Regionale sulle Attività Produttive);
  • Indirect taxes such as on goods, services or imports (IVA – Imposta sul Valore Aggiunto, equivalent to VAT), on real estate (ICI – Imposta Comunale Immobili), etc. Along with the main taxes, which are applied at national level, there are also local taxes (e.g. tax on municipal solid waste management). The Tax Year runs from 1st January to 31st December;

 All workers are subject to taxation of their income or other benefits. The amount of taxes to be paid varies according to the type and duration of the work contract. In general, income tax is deducted at source by employers on the basis of the estimated annual income. Tax balance due is calculated at the end of each year.  In general, the tax basis depends on the type of contract (work contract, fellowship, assegno di ricerca, etc.) although there are some exceptions.

  • Contributions for visiting professors are to be considered gross of taxes regulated by fiscal law (IRAP, amounting to 8,5 % and IRPEF for non-residents, amounting to 30 %);
  • Research grants (assegni di ricerca) are IRPEF and IRAP tax free.

 

Bilateral Agreements against double taxation 

If you have your permanent residence in a country that signed an agreement against double taxation with Italy you are allowed to request to pay taxes in your country of residence. You must provide proof of the actual payment of the taxes in your country of residence. For doing that, please find the form to be filled in by the fiscal authority of your own country:

Please bear in mind you need to have three original copies of this document:

• one is for you (the taxpayer); 

• one is for the fiscal authority of your country (the fiscal administration of the country of residence);

• one is for your host department at Sapienza for acceptance (the Italian paying body or institution); 

Your request will be evaluated by your host department at Sapienza.

Income Tax return 

Taxpayers can do a tax return (dichiarazione dei redditi) each year by the end of April in order to claim their income and tax deductible expenses (i.e. medical and particular educational expenses, health insurance, etc..) using the 730 Form (Modulo 730).

Professional assistance: CAF and Patronati

Professional and qualified support is provided by authorised offices called CAF (Centro Assistenza Fiscale - Centre for Fiscal Assistance) and Patronati. Ask your host organisation about CAF and Patronati with multilingual staff nearest to you. Please note that they apply a fee.

Contacts

Sede

  • Palazzo del Rettorato - CU001

    Piazzale Aldo Moro, 5

    00185 Roma