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Form 100. Personal Income Tax Declaration 2018

Tax deductible taxes

Non-state taxes and surcharges, parafiscal levies, rates, surcharges and special state contributions that are not legally passable are considered deductible taxes, provided that they affect the computed returns or the goods that produce them and do not have a sanctioning nature.

Taxes that are fiscally deductible are, for example, the Tax on Economic Activities (IAE) and the Tax on Real Estate (IBI) that apply to elements related to the activity.

In no case are the penalties, the penalty surcharge and the surcharge for late submission of tax declarations-settlements and self-assessments deductible.