Italian Tax code (Codice Fiscale) – A Short Guide

What is an Italian tax code (codice fiscale)?

The Italian tax code or codice fiscale is an alphanumeric 16 character code generated on the basis of your personal information. 

An Italian tax code is similar to a National Insurance number in the UK or Social Security number in the USA. It uniquely identifies individuals for Italian tax and administrative purposes.

Having a codice fiscale is a mandatory requirement for a wide range of activities in Italy. These include signing a property purchase, tenancy contract or inheriting Italian assets.

In addition, you will need a codice fiscale in order to open a bank account or apply for a mortgage. Obtaining utilities, insurance policies and of course, filing tax returns and payment also require your codice fiscale.

How do I get an Italian tax code?

From abroad

If you live abroad, you can apply for an Italian tax code at the relevant Italian consular office in your country of residence.

In Italy

If you are an EU citizen living in Italy, you can apply for an Italian tax code at any office of the Agenzia delle Entrate (Italian Revenue Agency). You will need to fill in an application form and provide an identification document (identity card or passport).

If you are a non-EU citizen applying for entry into the Country either for employment purposes or to live with family, you can obtain your Italian Tax code at your local “Sportello Unico per l’immigrazione” (Immigration office). Or, you can apply at a “Questura” (Police headquarters) if you need the issuance or the renewal of a residence permit.

Non-EU citizens must also prove that they have the right to stay, even temporarily, in Italy.

For more information regarding Italian tax codes, you can visit the Official Italian Ministry of Economy and Finance website

What do the codice fiscale characters mean?

Here is an example of a codice fiscale for Mary-Ann Duggan, born 10th February, 1975 in Melbourne, Australia.

Name

Where the letters in your surname and given name(s) permit, the consonants form the first six characters of the tax code. When you apply for a codice fiscale make sure your given name(s) and surname match your passport. For example, if your name is Mary-Ann Duggan but, your passport shows your name as Mary A Duggan, your application for your Italian tax code should match the information in your passport.

Date of birth

In a codice fiscale, birth information starts with the year. 75 indicates 1975 in our example for Mary-Ann Duggan. B indicates February. This is Mary-Ann’s birth month. Each month has an assigned letter:

Mary-Ann Duggan was born on the 10th. The code that appears is 50. This is because for males, dates run from 01 through 31 to indicate birth day. Whereas for females, 40 is added to calendar days. This therefore becomes 50 in Mary-Ann’s codice fiscale.

The sequence regarding the place of birth indicates where an individual was born. For Italian nationals, each Italian municipality / comune has its own code. For foreign nationals, this will be their country code.

Generally, a foreign country is identified by a sequence starting with “Z”. In Mary-Ann Duggan’s case, Z700 indicates Australia. There is only one code per country. In other words, if you are from Australia, whether you were born in Cairns or Perth, there is only one single identity code for Australia.

The last letter in the codice fiscale is a control value. The Italian tax system generates this value based on a calculation of all the characters contained in a codice fiscale.

When you apply for your tax code, avoid common mistakes

Birth date format

Whereas in Italy for date of birth, we use day/month/year, in some countries, such as the USA, this information is usually month/day/year. Using the wrong format generates an incorrect tax code. This is an issue, since Italian databases will reject the registration of information requiring tax code and identification of date of birth. Often, this issue only becomes apparent at completion or closing of a property purchase. This can delay closing while you apply for a corrected tax code.

Wrong name

As previously mentioned, the name in the tax code must match your ID – passport for example.

Maiden names

Maiden names are the most common error we see when it comes to females applying for an Italian tax code. This mistake can have consequences if you need to use notarial services, for example, when purchasing an Italian property. The notary may not be able to complete the purchase if your name does not match your ID.

Another common error can occur with maiden names. Italian females may use their spouse’s family name, however for legal purposes, they retain their maiden name after entering into marriage or a civil partnership.

Non-Italian females generally change their name when they marry and update their passports and other ID to reflect their married name. Again, the tax code must match the information in your passport.

Finally

We understand that Italian tax code matters can be confusing and difficult to navigate. If you have any questions about what action you should take or if you need help concerning an Italian tax code, please get in touch with us.

 

You may also be interested in another one of our articles:  How Do UK Nationals Obtain Permanent Italian Residency?

You may also like to watch our info videos.

 

 

Posta Elettronica Certificata (PEC)

What is a PEC?

PEC stands for posta elettronica certificata. It is essentially a certified email, which has a legal value, like a digital version of a registered letter (lettera raccomandata).

Posta elettronica certificata guarantees legal certainty of the sender’s identity as well as the date and time the email was sent.
A PEC also guarantees that the recipient receives the email and its contents. When the recipient opens and reads your PEC email, you will receive notifications.

Why is a posta elettronica certificata address useful?

PEC is widely used in Italy to send official documents to public administration organisations and private companies. In fact, it is mandatory for Italian companies, public administration organisations and professionals such as lawyers, notaries and accountants to have a PEC address. You can check an organisation’s or professional’s PEC address here.

Although there is no obligation to have one, a PEC email is useful if you have an urgent matter, particularly if you are abroad. The recipient will receive  your PEC email almost immediately. You will therefore get a faster response.

Certain Italian public administration bodies must respond to correspondence within thirty days of receiving it. Whereas it might take several days for a recipeint to receive a registered letter, sending a PEC email will speed up the process yet, it has the same legal value as a registered letter.

In Italy you can use a PEC for a wide variety of official matters such as, requesting official appointments, information or documents. You can also send legal contracts and invoices.

How do you get a posta elettronica certificata address?

To send PEC email, you need to set up a PEC account. Italian providers include LegalMail, ArubaPEC, Postecert, Register.it, Libero.

To obtain a PEC address, you will need to visit your chosen provider’s website and follow the instructions to open your PEC account. This consists of inputting your personal information and uploading a copy of your identity document. Sometimes you will need to add your Italian tax code (codice fiscale). You then choose an address such as yourname@pec.it and a password – just like any other email account.

Costs start from a few Euros a year for a basic PEC account, which usually includes limited storage. The more services you require, for instance you might want additional storage, the more you will pay.

Finally …

If you need help setting up a PEC address, we are here to help. For over 55 years, De Tullio Law Firm has been providing international clients with independent legal advice. We offer services in all the major fields of Italian law

Get in touch at info@detulliolawfirm.com

 

You may also be interested in Insider Tips for Buying A Property in Italy

Resident in Italy for tax purposes?

One or more of the following conditions makes you resident in Italy for tax purposes

Resident in Italy for tax purposes?According to the provisions of Article 2 (2) of the Italian tax code, Testo Unico delle Imposte sui Redditi (TUIR), if you spend more than 183 days per fiscal year in Italy, the Italian tax authorities will consider you resident in Italy for tax purposes.

If you meet one of the following conditions, you qualify as a resident for Italian tax purposes:

– you have registered at your local town hall’s (comune) registry office;

– you have your domicile in Italy, i.e. your principal centre of business, economic and social interests, e.g. your family, as defined by paragraph 1 of Art. 43 of the Civil Code;

– you have your residence in Italy, i.e. your habitual abode, as defined by the paragraph 2 of Art. 43 of the Civil Code.

The requirements indicated by TUIR are stand-alone: the occurrence of one of the above conditions is sufficient for the Italian tax authorities to consider you resident in Italy for tax purposes.

Registration at your local comune confirms your residence for tax purposes in Italy

If you spend more than 3 months in Italy you must register at your local comune.

Your registration with a comune presumes your residence in Italy for tax purposes.

At the end of your stay in Italy, you should de-register from your comune.

Double Taxation Agreements for residents of two countries

Double taxation agreements (DTA) protect a government’s rights to collect tax and protect against attempts to avoid or evade tax. DTA contain provisions for the exchange of information between national taxation authorities. There are more than 3,000 DTA world-wide.

If you can prove you are resident in two countries, you may have recourse to the application of Article 4 of the relevant DTA in order to resolve any conflict of dual residence for tax purposes. You can find more information about DTA here.

The onus is on the taxpayer to provide documented evidence of tax residence outside Italy

You will need to request a certificate of tax residence under the relevant DTA. It is also important to keep records such as travel documents and receipts. These help evidence how long you were physically present in Italy in any given fiscal year.

Finally …

For over 55 years, De Tullio Law Firm has been providing international clients with independent legal advice. If you need support with your Italian and cross border tax matters, we are here to help.

You may also be interested in Elective residence Visa Italy: general information

Italian Law of Filiation: A Family Law Case Study

Italian law of filiation: the legal rights of children born in and out of wedlock

Italian Law of Filiation: A Family Law Case StudyDe Tullio Law Firm provided legal expertise regarding the Italian law of filiation at the Supreme Court of Western Australia.

The parties involved in the case about paternity and inheritance rights emigrated to Australia from Italy in the 1960s. Before ruling on the case, the court needed to understand the Italian law of filiation.

Case Background

In this case study, although we have disguised names and circumstances, we outline the main aspects of the Italian law of filiation that The Supreme Court of Western Australia took into consideration when assessing whether or not Giovanna Rossi, the plaintiff, was a legitimate child of the late Giuseppe Rossi and was therefore entitled to claim a share of her father’s inheritance.

The plaintiff

The plaintiff, Giovanna, issued proceedings in the Supreme Court of Western Australia regarding inheritance of her father’s estate. Following his divorce from Giovanna’s mother, Mr. Rossi re-married and had other children.

Giovanna was born in 1950. Her father and mother were not married at the time. They did however get married a couple of years after Giovanna’s birth.

In Italy, at the time of Giovanna’s birth, it was illegal for fathers to recognise any children born out of wedlock. Giovanna’s birth certificate therefore gives her mother’s maiden name, Bianchi.

However, Giovanna’s birth certificate contains a note stipulating that Giovanna is the legitimate daughter of Mr. Giuseppe Rossi. The birth certificate annotation follows the marriage of Mr. Giuseppe Rossi and Ms. Sofia Bianchi in 1953.

The defendants

The defendants in this case are Giovanna’s half-siblings. They are the children from Mr. Giuseppe Rossi’s second marriage. The defendants dispute Giovanna’s legal rights as an heir and beneficiary to Mr. Rossi’s estate because Giovanna was an “illegitimate” child. They maintain that the subsequent marriage between Mr. Rossi and Ms. Bianchi did not automatically give Giovanna the status of a legitimate child.

What rights does the Italian law of filiation provide?

Firstly, the Italian law of filiation has abolished the old distinction between children born in and out of wedlock.

Constitutional law has driven important changes to legislation regarding filiation with the aim of guaranteeing equality. The consequence of this legislative process has been to stipulate a single status for all children.

Reform of Italian filiation law

Filiation law reform, Riforma della filiazione, modified the Italian Civil Code – in particular, Italian Law no. 219 of 10 December 2012.  This law states that illegitimate children – since reforms in 1975 to Italian family law, known as, “natural children” – must not be subject to any discrimination because of the circumstances of their birth.

All children are equal in the eyes of the Italian law

Both legitimate and natural children therefore have the same status: figlio. All children have equal rights and parents have a responsibility toward their offspring. A child has the right to receive care, education, assistance in case of need and a share of any inheritance.

In other words, the Italian Civil Code, as well as other Italian legislation referring to the relationships between parent and child, only permits the use of the word “child” (figlio/figlia). There is no longer any distinction such as, il/legitimate, natural or adopted.

The provision of a uniform status of filiation means that all children have the same rights to receive care, education, assistance in case of need and a share of any inheritance and parents are responsible for providing these rights. In addition, the express intention of Law 219 of 2012 extends parental responsibilities to parents’ relatives.

2012 filiation reforms are retroactive

The Filiation Reform (Law 201/2012) is applicable to all people, not only those born after a certain date. This means that the abolition of the distinction between legitimate and natural/illegitimate children is retroactive. In other words, it is applicable to parent-child relationships prior to the Law 219/2012 entering into force on 1st January 2013.

A major effect of the abolition of the distinction between natural children and legitimate children is that natural children have gained an equal right to succeed to their parents. They are entitled not only to inherit a share of their “natural” parents’ estate but also to inherit from other relatives of their parents.

How was Italian law different before reforms?

Prior to reforms, there was a huge difference between the status of legitimate and illegitimate children in Italy. Illegitimate children had none of the legal rights afforded to legitimate children.

When Giovanna was born in the 1950s, there were only two ways to legitimate children born out of wedlock and give them the status of figlio. Either the parents could marry after the birth or, the father could make a formal  statement to a notary, declaring that he was the father of the child.

Legittimato quale figlio

Giovanna’s birth certificate contains the phrase “legittimata quale figlia”. This means that following the marriage of her natural parents, Giovanna acquired the status of child. She went from the condition of being illegitimate to a condition where she was recognised as having the status of a legitimate child with all the accompanying rights of being a child.

This was in accordance with applicable Civil Code and legislation in force at that time. Also, as previously mentioned, following reforms to the Italian law of filiation, there is no longer any distinction in Italy between children born in or out of wedlock.

Case outcome

According to the Italian Law, Giovanna Rossi does have the status of a legitimate child of Mr. Giuseppe Rossi, both under current applicable Italian law, as well as under legislation applicable at the time of Mr. Rossi’s marriage to Ms. Bianchi.

The event of a marriage between her natural parents gave Giovanna the status of child and, legitimated her as a child of Giuseppe Rossi and Sofia Bianchi in accordance with legislation in force since February 1955.

The Italian Family Law reform of 2012 abolished any distinction between legitimate children and natural/illegitimate children.

The Supreme Court of Western Australia therefore judged that Giovanna was indeed the late Mr. Rossi’s legitimate child and, as such, was entitled to receive a portion of his estate as her inheritance.

Finally …

At De Tullio Law Firm we provide legal advice and support in all fields of Italian law. Our particular specialties are Italian and cross border property, inheritance and family matters. If we can be of assistance, please get in touch.

You may also be interested in Partition of Property among Family Members.
You may also like to watch our info videos on the subject of Italian inheritance law.

How Is Property Divided in A Divorce According To Italian Law?

How is Italian property divided in a divorce?

This article explores Italian matrimonial regimes, or marital property systems, and how property is divided in a divorce.

Matrimonial regimes in Italy

“Regime patrimoniale dei coniugi” in Italian.

how is property divided in a divorce

Because matrimonial regimes regulate financial affairs between couples, matrimonial regimes may become a significant aspect in a divorce settlement. This is particularly relevant if one or both spouses are not Italian nationals and own immovable assets such as real estate in Italy.

In Italy there are two main matrimonial regimes: the community of assets “comunione dei beni” and separation of assets “separazione dei beni”.

Community of assets

This regime means spouses own all purchases they make during the course of their marriage in common.

The community of assets regime excludes certain personal items from common ownership. These include assets that spouses owned prior to marriage and gifts or inheritance assets the couple acquires during the marriage.

The main aspect of the community of assets regime is that even if the other spouse was absent at the time of the purchase, both spouses own an equal share of the purchase. Of course, there are exceptions. Each case is different and requires examination.

Separation of assets

If the couple, prior to or during the marriage, adopted a separation of assets regime, each spouse is the sole owner of any purchase they make.

The only commonly owned assets will be those the couple specifically purchases together.

In order for a separation of assets matrimonial regime to be legally valid, a couple needs to put a written agreement in place.

If a marriage is subject to Italian law, couples can draw up an agreement when they marry or at a later stage.

Foreign couples may make an agreement when they purchase a property in Italy – should they wish the asset to be in the name of only one spouse.

Default position

Italy has a Civil Law system, whereby codified statutes predominate. Italian family law provides that a community of assets is the default matrimonial regime.

For foreign nationals, although a marriage is subject to the spouses’ national law, the Italian law may still be relevant. In particular when it comes to purchasing and owning property in Italy.

About 80 countries have Common Law systems which defer to country laws of the property’s location. Therefore, your national law may defer to Italian law when it comes to property purchases and matrimonial regimes.

What is the matrimonial regime applicable to your assets in Italy?

As previously mentioned, unless spouses make a written agreement, the default regime applicable to purchases during the marriage is the community of assets.

To legally adopt a separation of assets matrimonial regime, spouses must make a notarised deed.

Unless you have a notarised deed, doubts and issues can arise during divorce proceedings. In this case the default community of assets regime would apply.

A separation of assets clause in a deed of sale for a property signed by only one spouse is not sufficient to determine a matrimonial regime from a legal point of view.

Without a notarised deed regarding your matrimonial regime, if only one spouse signed a property deed of sale, Italian law will still consider the property as belonging to both spouses.

Generally speaking, a community of assets regime does not impact inherited or gifted properties. These remain in the name of the sole spouse who inherited them. However, there may be exceptions depending on the exact wording of any gift deed or will.

Finally …

Division of Italian assets between spouses in the event of divorce or separation depends on matrimonial regimes. It is important to understand if you own the property in common with your spouse. If you need assistance or would like to discuss your personal situation. please get in touch with us.

 

You may also be interested in How to protect inheritance from divorce.

You may also like to watch our info videos.

How To Protect An Italian Inheritance from Divorce

How to protect an inheritance from divorce and/or separation

How to protect inheritance from divorce

Separation and divorce are two of the most painful events in life. The decision to legally end a relationship can set off a long and difficult process. The upheavals and emotional challenges can be enormous. On top of this, complex legal and financial issues with short and long term implications need careful management. One aspect to consider when deciding to separate and/or divorce is how to protect an Italian inheritance.

An Italian inheritance might comprise property, movable and immovable assets and savings. Italian inheritance law specifically guarantees inheritance to so-called, “forced heirs”.

A consultation with a lawyer can provide an idea of the likely legal and financial outcomes of your situation. Generally, lawyers will provide a free initial consultation for this purpose. It is therefore worth seeking professional advice at an early stage.

While separation and divorce is a family crisis, it is crucial to have a clear understanding of how to protect an Italian inheritance in order to safeguard and guarantee children’s rights.

Indeed, children have the right to support from both their parents. Italian Constitution and Article 147 of the Italian Civil Code states that children have this right until they reach the age of 18.

Matrimonial regimes

In May 2015, Italy introduced the so-called, ‘quickie divorce law’. This cut the amount of time it can take to get a divorce from three years to as little as six months.

There can be important consequences on estate-related issues in divorce and/or separation. These can vary according to the matrimonial financial regime the couple chose at the time of, or during, their marriage.

Couples in Italy may choose between a matrimonial regime of either community of assets, comunione dei beni, or separation of assets, separazione dei beni.

If couples do not have a notarised deed stipulating they have chosen a separazione dei beni regime, Italian law takes the view that the matrimonial regime in place is the default comunione dei beni matrimonial regime.

Expat couples married elsewhere but resident in Italy are regarded as being married according to the comunione dei beni regime. This means a couple jointly owns all assets they acquire during their marriage. In the event of a divorce, each spouse will therefore receive an equal share of these assets.

However, there are exceptions. For instance, if a partner acquired a property prior to the marriage, or received a property after the marriage as a gift or an inheritance, this would not necessarily be split equally in the case of a divorce. It is therefore important to understand your matrimonial regime and check property deeds to see who actually owns what.

Finally …

Division of Italian assets between spouses in the event of divorce or separation depends on matrimonial regimes. It is important to understand if you own the property in common with your spouse. If you need assistance or would like to discuss your personal situation. please get in touch with us.

You may also like to watch our info videos.

Italian Inheritance Tax

Do beneficiaries need to pay tax on Italian inheritance?

This is a question we are often asked at De Tullio Law Firm. The answer is yes. Beneficiaries need to pay Italian inheritance tax.

Who calculates Italian inheritance tax?

Italian inheritance tax

When you become the beneficiary of an inheritance you may have to submit a statement of succession, “Dichiarazione di successione”  to the Italian tax authorities, “Agenzia delle Entrate”.

Firstly a succession procedure needs to be opened. Once this has happened, you can file the statement of succession. Although it is not always the case, the opening of a succession procedure usually coincides with a testator’s death. Your filing with the tax authorities should take place within 12 months of the succession procedure opening.

Once they receive the statement of succession, the tax authorities will calculate the amount of tax due on your inheritance.

It is worth noting however, that there is no obligation to file a statement of succession if the estate does not comprise any real estate. Likewise, if assets are valued at less than Euro 100,000 and the beneficiaries are a spouse, children and/or other direct heirs.

What is taxable?

In effect, Italian inheritance tax applies to the entire net value of the deceased’s estate. This therefore includes both movable and immovable assets.

Immovable assets include houses, shops, buildings, agricultural or building land.

Movable assets could for example include, boats, jewellery, works of art, bank and post office current accounts, money, investments such as shares, bonds, trust funds.

In addition, companies and shareholdings in companies are taxable. However, there are exceptions to this which would exempt heirs from inheritance tax.

How is Italian inheritance tax calculated?

Basic inheritance tax in Italy, “Imposta sulle Successioni” equates to 8% of the estate.

However, rates depend on the relationship of the beneficiary to the deceased.

The Italian inheritance tax rate drops to 6% between siblings, relatives up to the fourth degree cousins and relatives up to the third degree. This might for instance, be a spouse’s uncle. In the case of direct heirs such as the deceased’s children, spouse or registered partner, the applicable tax rate is 4%.

Summary of Italian inheritance tax rates

Heir Rate (Aliquota) Exemption up to
Spouse, relatives in the direct line of descent  (parents, grandparents, children, children’s children…) 4% 1.000.000 euro
Brothers and sisters 6% 100.000 euro
Other relatives up to grade 4, related in the direct line of descent, related in a collateral line up to grade 3 6% No exemption
Other subjects 8% No exemption

Finally …

Because Italian inheritance can be a complex matter and each case is different, we recommend that you seek expert support and advice.

If you wish to discuss your case with us or you are feeling unsure about anything related to Italian inheritance, do not hesitate to contact us for a free preliminary consultation.

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You may also like to watch our info videos on the subject of Italian inheritance law.

De Tullio Law Firm. Italian And Cross Border Legal Specialists.

De Tullio Law Firm. Solid, strong, stable legal expertise

At De Tullio Law Firm we provide independent legal advice in all areas of the law. The majority of our work focuses on managing a wide range of Italian and cross border legal matters. We are specialists in property, family and inheritance law.

A passion for the law led us here

De Tullio Law Firm: Combined experience of 55 years

Giovanni De Tullio. Founding Partner at De Tullio Law Firm.

Giovanni De Tullio founded De Tullio Law Firm in 1965. In addition to being a lawyer, Giovanni was a notary (notaio) for over 30 years. As a result, Giovanni brings tremendous experience and knowledge of Italian legislation to the team. Whether clients are purchasing or selling a home, gifting a home to a child, making a will or incorporating a company in Italy, Giovanni’s understanding of the Italian State’s requirements is an invaluable resource.

Following in his father’s footsteps, Giandomenico De Tullio also became a lawyer.

Giandomenico De Tullio. Managing Partner.

After a decade working overseas at international legal firms, as well as at the European Commission, Giandomenico joined Giovanni at De Tullio Law Firm.

Aside from being a member of The Italian Bar Association, Giandomenico is also a full member of Society of Trusts and Estate Practitioners. STEP is the world’s leading professional body for practitioners in the fields of trusts, estates and related issues.

Giandomenico is also an active representative in a number of not-for-profit government organisations whose aim is to develop and promote economic and cultural relations.

Right beside you

Because we have over 55 years of experience providing independent legal advice, we understand that property investments, or planning inheritance is not just a complex legal journey but also a personal one.

Our knowledge of Italian and cross border property, family and inheritance law gives us unique insights into the processes involved. We pride ourselves on giving each of our clients the individual care that their case deserves.

Thanks to the dedication of our lawyers, associates and professional staff, we offer an extraordinarily high level of service, responsiveness and attention to detail.

De Tullio Law Firm. Serving clients worldwide

Clients include both individuals and companies seeking legal advice, support and services. Our multi-lingual team serves clients throughout Italy.

Finally …

Thank you for visiting our website. We hope you find the information useful. If there is anything you would like us to cover in an article or, if you would like to discuss a legal matter with us, please get in touch. We look forward to hearing from you.

Attestato di prestazione energetica (APE)

An Attestato di Prestazione Energetica is the Italian for an Energy Performance Certificate

Attestato di prestazione energetica (APE)

An Attestato di Prestazione Energetica (APE) describes the energy characteristics of a property.

In Italy an APE is mandatory in order to sell or let a property.

When is an APE mandatory?

An APE is a legal requirement that came into effect on 1st July 2009 for property sales and 1st July 2010 for property lets.

Since January 2012, real estate advertisements must include a property’s energy performance index (value in kWh / sqm per annum).

In most cases, an APE is valid for 10 years. In order to maintain the validity of the Attestato di Prestazione Energetica, property owners must have their boilers serviced in accordance with requirements of the Italian law.

How do you get an Attestato di Prestazione Energetica?

An APE can only be issued by a qualified professional called a,  “certificatore energetico”. Italian Regional administrations are responsible for training and accrediting technicians according to their own regulations.

At the time of writing, about half of the Italian Regions have yet to adopt their own regulations. Where a Region hasn’t implemented its own regulations, national law (Legislative Decree 192/05) applies.

The certificatore energetico is a technical expert with specific skills in the field of building and systems energy efficiency. For example, an architect, an engineer or a surveyor.

How is an APE issued?

An onsite inspection of the property is mandatory.

The certificatore energetico uses software to assess the characteristics of the property. This includes input about structural aspects of the building, walls and frames – both doors and windows. The inspection also takes into consideration the efficiency of heating, ventilation, air conditioning, hot water and energy production systems such as photovoltaic panels.

Based on all the input, the software calculates the property’s level of energy efficiency and the certificatore energetico issues the APE. In addition, the certificatore energetico submits a copy of the APE to the competent Regional authority.

You should keep your APE with your boiler manual and, when you sell or let your property, provide it to the new owners or tenants.

If you are buying a property in Italy, you should request its APE well before you sign a deed of sale.

How much does an APE cost?

There is no set fee. Costs depend on the location and the characteristics of the property. As a guideline, the price of an APE for an apartment varies on average between € 150 and € 250. For bigger properties such as villas, townhouses, shops and offices, the cost is higher.

Why do you need an Attestato di Prestazione Energetica?

As previously mentioned an APE is a statutory requirement.

Its main purpose is to evaluate the financial implications of energy consumption when buying or renting a property. An APE also provides recommendations to reduce energy consumption and costs.

Although, it may seem like just another bureaucratic process, the APE is a document that can help with marketability. Properties with lower energy consumption are more sought after when it comes to selling or letting them.

In addition, the Italian government offers green incentives for energy efficient new build constructions and renovations to existing properties that improve energy efficiency. For renovation-related incentives, you can use before and after APEs to prove that you have improved energy efficiency.

Avoid Attestato di Prestazione Energetica scams!

There have been a number of scams associated with APE issuance. Our advice is to make sure you check that your certificatore energetico has been accredited by your Region. Compare estimates in your area. Make sure that the estimate includes VAT, postal costs, expenses and any other additional costs. Be wary of excessively low prices or anyone who tells you that you don’t need an onsite inspection. And watch out for intermediaries who offer their own expert at an excessive price.

Finally …

An APE is also useful when obtaining a Certificate of Habitability for a property.

If you have any questions about an Attesto di Prestazione Energetica, or if you need support or help with getting an APE, we would always advise that you seek independent legal advice.

 

You may also be interested in What is an italian Energy Performance Certificate?

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Cura Italia Decree. March 2020

Cura Italia DecreeWide-ranging central bank and government policies and stimulus packages are supporting the economy during the COVID pandemic. The Italian government has moved quickly to activate a fiscal package to support businesses and individuals through the crisis. The measures introduced in the “Cura Italia Decree” take a three pronged approach. Firstly, they aim to reinforce the health sector through these difficult times. Secondly, they help alleviate the impact of the COVID pandemic on business in general and thirdly they support daily life for individuals and families.

Below we summarise some of the measures included in the Cura Italia Decree.

Cura Italia Decree. Suspension of payments

VAT registered companies and professionals with their fiscal domicile, registered office or place of business in Italy, whose turnover did not exceed €2 million in the fiscal year preceding the entry into force of the Cura Italia Decree, are eligible to defer the following payments:

– VAT (balance due on the VAT return and payment due on February 2020)

– Withholding Tax on employee / similar  income

– Social Security Contributions

These payments are now due by 31/05/2020 either in full or they can be made in 5 equal instalments starting from May 2020. No interest or penalties are applicable.

Cura Italia Decree. Suspension of obligations due between 08/03/2020 – 31/05/2020

 

  Previous Due Date New Due Date
VAT Return 30/04/2020 30/06/2020
TR Form 30/04/2020 30/06/2020
Esterometro (Jan./Feb./ Mar.) 30/04/2020 30/06/2020
Intra Form 25 monthly taxpayer or quarterly 30/06/2020
SSP Form 30/04/2020 30/06/2020
EAS Form 31/03/2020 30/06/2020

Dates for Income tax returns have not been extended and must therefore be submitted on 30/11/2020 and 30/06/2020 respectively.

There have also been no changes to income tax payment deadlines. That is to say, based on the self-assessment system, payments are due in June (30/06/2020) and November (30/11/2020) respectively.

Regarding companies, the Cura Italia Decree provides an extension for approval of financial statements to 180 days from the end of the financial year. In addition it allows for a deferment of tax payments. Given travel restrictions, annual general meetings to approve financial statements can move online via for example, video-conferencing.

  Date Income tax payments
Approval within 120 days from end of 2019 30/04/2020 (regular) 30/06/2020 – 30/11/2020
Approval within 180 days from end of 2019 28/06/2020 31/07/2020 – 30/11/2020
Approval within 180 days from end of 2019 (maximum add 30 days) 28/07/2020 31/08/2020 – 30/11/2020

IMU (property tax), payment deadlines also remain as is: 16th June, 2020 and 16th December, 2020.

Cura Italia Decree: Suspension of payments due between 2/3/2020 – 30/04/2020 for hospitality and leisure sector

The government has extended payments by one month for companies in the tourism-hotel sector with reference to VAT, withholding tax, social security contributions. However, these tax liabilities must be paid in full by 31/05/2020 or in 5 instalments from that date.

Cura Italia Decree: Payments to Tax Collection Agency (Agenzia Riscossione)

The Cura Italia Decree provides for the suspension of tax payments due in the period between 08/03/2020 and 31/05/2020 arising from bills issued by Tax Collection Agencies.

In addition, a suspension also applies to notices issued by the Italian Customs Agency as well as injunctions and further collection notices issued by municipalities or local authorities.

Furthermore, a suspension also applies to payments of facilitated settlement of tax bills (Rottamazione-ter). Instalments due in February will now therefore be payable on 31/05/2020.

Other liabilities

Payments on debts to other collection agencies (Agenzia Riscossione) including for instance INPS and Italian Customs that are payable between 8/03/2020 – 31/05/2020 have been deferred until 30/06/2020. However, suspension of payments does not extend to payment reminder notices from the Italian tax authority (Agenzia delle Entrate).

Other measures

A tax credit of 60% on rent for commercial premises (cadastral category C/1) for March 2020.

Companies can activate lay-off procedures. The Cura Italia Decree includes provisions in order to support employers who are facing a reduction or suspension of activities due to the Covid-19 emergency. This means employers can use a simplified procedure to apply for ordinary social security funds (cassa integrazione) for employees who were already employed by 23 February 2020. This support lasts for a maximum of nine weeks and, in any case, no later than August 2020.

In consideration of the lockdown of several economic sectors in Italy, additional indemnity payments for registered VAT self-employed entrepreneurs or professionals who do not benefit from specific social security coverage have been agreed. Payments of Euro 600.00 per month in lieu of income. Although procedures have yet to be announced, the payment of this allowance will be borne by INPS.

Requests for a suspension of first home mortgage payments is to be made to the relevant credit institution.

Finally …

While this summary does not provide an exhaustive explanation of the contents of the Cura Italia Decree, it aims to provide a brief overview of the measures that the Government has adopted. Although details regarding the implementation of measures are pending, each of the measures has specific requirements that will be implemented by provisions issued on a ministerial and regional level. Get in touch for additional information.

You may also like to read about how the pandemic has impacted the Italian property market.

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