Tax deductible taxes

Non-state taxes and surcharges, parafiscal levies, rates, surcharges and special state contributions that are not legally transferable are considered deductible taxes, provided that they affect the computed income or the goods that produce them and are not of a penal nature.

Taxes that are tax deductible include, for example, the Tax on Economic Activities (IAE) and the Tax on Real Estate (IBI) that are levied on items related to the activity.

Penalties, enforcement surcharges and surcharges for late submission of tax returns and self-assessments are not deductible under any circumstances.