Services for

Italian Tax Ruling

The first type is intended for taxpayers with moderately complex inquiries, primarily related to the interpretation of rules regarding eligibility for tax incentives. The second type addresses highly complex issues, particularly in cases where the Revenue Agency has either not issued an opinion or has provided conflicting opinions.

We recommend consulting our experts, who will assess your tax situation and guide you in selecting either a simple or complex ruling based on the intricacies of the regulations applicable to you.

The Revenue Agency is required to respond within 90 days for both types of rulings, excluding the month of August from this timeframe.

If the Revenue Agency fails to respond within the stipulated timeframe, the principle of "silence implies consent" may apply, indicating that the interpretation presented in your ruling is considered valid.

Yes, if it becomes clear during the process that your situation is more complex than initially anticipated—such as discovering implications related to Italian tax incentives or international taxation—you can transition from a simple ruling to a complex one with the help of our experts.

Yes, if the Revenue Agency requests additional clarifications or documents, we will address these requests, providing all the necessary information while keeping you informed throughout the process.

If the Agency requests further clarifications or documents, we will assist you in gathering and providing the necessary information, ensuring that everything is submitted correctly and on time.

It is crucial to provide all relevant details regarding your tax situation. If your circumstances involve tax benefits and international tax issues, the more thorough your documentation, the more accurate the Revenue Agency's response will be. Our experts will guide you through every step of the process.

The required documents will vary based on your specific situation. Generally, they will include your tax return, documentation related to your usual residence, records of financial transactions or contracts, and any other relevant documents needed to clarify your tax position.

Yes, once the Revenue Agency issues a response to a tax ruling, it is binding on the Administration, as long as the situation described in the ruling remains unchanged.