Personal Income Taxation

PERSONAL INCOME TAXATION

Personal income tax (IRPEF) is a direct tax which directly affects income. It is personal as it must be paid by all those who receive income on the national territory (of any type: income from land, capital, employment, self-employment, business and other incomes); it is progressive, as the amount to be paid changes based on reported income, according to the percentage rates set for the relevant tax bracket. The regulations on this tax are contained in Presidential Decree (D.p.r.) no. 917/1986 (Income Tax Consolidation Act – TUIR). IRPEF must be paid regularly, with each calendar being the tax period giving rise to tax liability.

Torcello Tax Law Firm assists Clients who have received an order by the Revenue Agency bearing claims relating to direct and indirect taxes.

We support our Clients with the recourse to any amicable settlement instruments provided for by the law, as well as in preparing appeals against notified orders to be lodged with the competent Tax Courts, where appropriate.

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