Navigation path
Generic Tax Name Duty on official concessions
Tax name in the national language Tassa sulle concessioni governative
Tax name in English Duty on official concessions
Member State IT-Italy
Tax in force since 1972/10/26
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other
Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other
Social security contribution Employers
Employees
Other
 
Legal base

DPR No 641/1972 (GU No 292 published on 11/11/1972, ordinary supplement n° 3); DL No 669/1996, which became Law n° 30/1997 (GU No 50 published on 1/3/1997); D.M. 28 December 1995 (G.U. No 303 published on 30/12/1995,); D.L. No 7/2005 (G.U. No 24 published on 31/1/2005,) as converted by Law No 43/2005 (G.U. no 75 published on 1/4/2005); D.M. 24 May 2005 (G.U. No 123 published on 28/5/2005); Law No 266/2005, Art. 1, paragraph 351 (G.U. No 302 published on 29/12/2005).
 
Who sets
The tax rate is set by



The tax base is set by



The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

State.
 
Taxpayers

Appliers for the issue, renewal or authentication of administrative concessions, licences, deeds, certificates and other documents, or who in certain specific cases are already in possession of them.
 
Tax object and basis of assessment

Administrative provisions (permissions, license).
 
Deductions, Allowances, Credits, Exemptions

Exemptions:

The exemptions and reductions in force on 31 December 1972 relating to co‑operatives and their affiliates and friendly societies (Article 14, last paragraph) are unchanged.

Furthermore are exempt:

  • deeds and acts involving non-profit companies and non-professional sports clubs (Law No 289/2002, Art. 90, paragraph 7, in G.U. No 305 published on 31/ 12/ 2002);
  • tax on subscriptions for mobile telephones used by non-hearing individuals (Law No 244/2007, Art. 1, paragraph 203, in G.U. No 300 published on 28/ 12/ 2007).
 
Rate(s) Structure

From 0.70 euro to 539.00 euro.
 
Tax due date

At the release of the administrative provision.
 
Tax collector

By direct payment or by payment to the postal giro account of the competent registry office, or, when expressly provided, by means of revenue stamps. Since 1th June 2005 on line payment is allowed. The duty may be paid also through banks or post offices, or by attaching the countermark issued by agents authorised by the Revenue Agency.
 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29eb

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,531.00 EUR 0.10
2011 1,653.00 EUR 0.10
2010 1,713.00 EUR 0.11
2009 1,591.00 EUR 0.10
2008 1,519.00 EUR 0.09
2007 1,562.00 EUR 0.10
2006 1,248.00 EUR 0.08
2005 1,237.00 EUR 0.08
2004 1,100.00 EUR 0.08
2003 1,086.00 EUR 0.08
2002 2,602.00 EUR 0.19
2001 1,049.00 EUR 0.08
2000 989.00 EUR 0.08

Comments