Jos Deuling,  Sunday, 6 August 2017

 

Last updated on August 7th, 2017.

Moving to Italy

UK

You must tell HM Revenue and Customs (HMRC) if you’re leaving the UK to live abroad permanently: .

UK benefits you can claim in Italy, UK state pensions in Italy, Life certificates for UK state pensions, Healthcare in Italy, Driving in Italy: .

3 very detailed articles by PwC (PricewaterhouseCoopers):

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The Codice Fiscale is a tax identification number used in all interaction with government agencies and public administration in Italy: .

Personal Income Tax

The Imposta sul reddito delle persone fisiche or IRE.

Understand general taxation on income, how it's calculated, when to pay tax, what exemptions there are and more in: .

Graphic of the income tax between 1995 and 2017: .

Corporate taxes

There are 2 corporate taxes:

1. Corporate income tax Imposte sul Reddito delle Società or IRES (the former IRPEG)
2. Regional production tax Imposta regionale sulle attivita produttive or IRAP

Excellent detailed description in .

Some background information on the IRAP: .

VAT- Value Added Tax

In Italian: Imposte sul valore aggiunto or IVA.

Short description: .

Social security contributions

Short description: .

Detailed description: .

Other taxes

Rubbish disposal and water rates

An interesting article from january 2015 on the soaring costs: .

Garbage, rubbish, waste and trash: find out about waste collection and recycling in Italy: .

See also this discussion in the Italy Answers forum on Italymagazine.com: .

It’s difficult to find information on the average cost of water in Italy. An indication of the cost of monthly utilities is given in And here's an article from 2013 :

Water taxes for second homes are higher and people with an indepent water supply don’t have to pay this tax.

TV license fee

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Real Estate Taxes

Buying a property

Information on who pays what taxes and why in the event of a property being bought in Italy: .

Owning a property

Property tax ( imposta comunale sugli immobili/ICI – pronounced ‘itchy’) is paid by everyone who owns property or land in Italy, whether resident or non-resident:

Selling a property

Gains arising from the sale of a property may be subject to Capital Gains Tax if you sell a property within five years. In this case the tax is charged at a rate of 20%, and it is charged on the difference between what you paid and what you sell for: .

Inheritance and Donation Tax, Death Duties

Question: How much is the Italian inheritance tax? Who pays taxes on an Italian succession? What are the implications when an Italian property is involved in a succession? : .

Italy Magazine in partnership with De Tullio Law Firm has created this ebook to provide you with a comprehensive overview of the Italian succession procedure, and to answer some of the most frequently asked questions about Italian inheritance law: .