TAX SERVICES
IN ITALY

A&P provides professional tax services to both Corporate and Self-employed clients
that have to comply with the Italian tax law.

Establishment of a Limited Liability Company

A limited liability company is a limited company with legal personality that is liable for the social obligations only within the limits of the contributions paid by every associate.

In Italy, there are three kinds of limited liability company foreseen by the civil code:

  • Ordinary ltd;
  • Minimum or reduced capital ltd;
  • Simplified ltd.

Self-employed or Freelance

In order to carry out a self-employed business in Italy it is necessary to open a VAT position at the Income Revenue Agency (Agenzia dell’entrate) to pay the direct and indirect taxes provided for by the law and enroll in the social security organizations to pay the mandatory social contributions.

In Italy, self-employed workers can fall within the normal tax arrangements or even the favorable tax regime, if they have the necessary requisites.

Tax Return done remotely

Our professional tax advisors are specialized in the processing of tax returns remotely.

The service is dedicated to both companies interested in a convention for their employees, but also to individuals.

  • A&P offers the chance to process the entire request online, without the need to physically come to the office.
  • We guarantee the collection of the necessary documents through a private and dedicated portal.
  • The consultancy, revision, return and collection of the signature of the model can be entirely carried out remotely through video conferencing and webinars.
  • The online channels used by A&P for the exchange of documentation are certified with adequate security and privacy systems.

Bonus and Deductions

Professional Tax Advisors at A&P can help you with the application for bonus and deductions in the construction industry.

Bonuses and deductions are of different nature and percentage, based on the field of application: 

  • Energy efficiency;
  • Maintenance or restoration of building facades;
  • Antiseismic improvements;
  • Green areas;
  • Furniture.

Italian Real Estate

Arletti & Partners can provide full support to those interested in buying a property in Italy.

Our tailor-made assistance covers all the steps of the purchase, deeds, expenses and Tax Return: all in compliance with the Italian Fiscal Regulations.

Following a preliminary free phone call and after evaluating the specific situation of the client, our team of tax consultants will prepare a dedicated fee quotation.

When purchasing the property, we will assist you with a preliminary due diligence review. This will help understand if, from the legal, tax, urbanistic, cadastral points of view, your target real estate property has problems or not.

Arletti&Partners will create a complete dossier of your property in order to assist you with all the related tax obligations and subsequent to the purchase.

If our clients want to make a profit from their Italian home by renting or selling it, we can assist them in studying the best way to save taxation according to the Italian legislation.

Non-commercial Entities of the Third Sector

Our chartered accountants are specialized in providing advice to non-profit organizations in the third sector.

The non-commercial entity is an organizational form that mainly carries out non-commercial (non-profit) activities and is registered in the Single Register of the Third Sector.

The non-commercial entity can carry out activities of economic nature but in a secondary and instrumental way, with the aim of finding the necessary funds to achieve the ideal social goals.

The main and non-profit activity must be of general interest pursuant to Article 5 of the Third Sector Code.

Innovative Startups

Companies whose headquarters, business and interests are located in Italy and that respect specific requisites can be enrolled in the special register of innovative startups.

This gives them right to different civil and tax incentives and the possibility to obtain subsidized loan at zero interest as well as to participate to calls at regional, national and European level.

Research & Development Tax Credit

The research and development incentive gives the opportunity to companies, that from 2016 to 2020 (to 2023 with the extension) invested in the research and development sector, to obtain an R&D tax credit up to 50% of the increase of annual R&D expenses.

From the introduction of this tax credit with the decree 145/2013 to the Law of Stability 2015 (law 190/2014), A&P has provided companies with professionals and experts specialized in the obtainment of the R&D tax credit, giving them the opportunity to make use of generous tax benefits.

Special Tax Regime for Impatriate Workers

Foreign workers who decide to move to Italy will have access to large exemptions on income compensation. This includes employment, self-employment or business activity for a period of 5 to 10 years.

Our tax consultants can provide advice and assistance in the compilation of the forms to present to the employer. We provide full support to benefit from the special tax regime for inpatriate workers.

This tax regime has considerable advantages for the taxpayer. By transferring the residence in Italy, the income produced in the Italian territory will be taxable only for the 30%.
Taxation will be up to 10% for the first 5 years.

The special tax regime allows companies to be more competitive during the negotiation of new hires. Companies will have the opportunity to attract staff from abroad thanks to:

  • The possibility to offer a higher net income at the same business cost, or
  • Contain the business costs at the agreed net income, always with respect of the CCNL Italian Regulations.

Tax Representation

Our chartered accountants are specialized in providing information and in regulating the foreign entity operating in Italy.

The non-resident subject – EU or non-EU – who carries out transactions relevant for VAT purposes in the territory of the State, must fulfill the related obligations or can exercise the related rights by identifying for VAT purposes in Italy.

  • Permanent establishment: for non-resident individuals who carry out a stable economic activity in Italy;
  • VAT tax representative: for non-resident subjects who carry out individual economic acts relevant for VAT purposes in the territory of the State;
  • Direct identification: only community operators can register directly with the Financial Administration.

Other Tax Services

  • Declaration of succession;
  • VAT refund request procedure for intra-extra european activities:
  • Sale of the company’s shares and related fiscal simulations;
  • Tax assistance.

Our Team of Professional Tax Advisors and Consultants

Contact Us