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Q: Is the Italian tax IRAP (Imposta Regionale sulle Attività Produttive) eligible within the project? (All Calls)
A: No, IRAP is not eligible. Taxes for which the beneficiary is liable in its capacity as a business entity are not included in the category of expenses incurred specifically for the implementation of the project. Even non-profit Italian organisations, for which IRAP is charged only on personnel costs, cannot charge it to the project.
Category : Marie Curie Actions (FP7) ( ITN (Initial Training Networks) ) , FP7 (Seventh Framework Programme) ( ITN (Initial Training Networks) ) , ITN (Initial Training Networks) ( Financial Aspects )