INCOME Model – Non-Commercial Entities – ENC, what is it?

The INCOME Model for Non-Commercial and Equivalent Entities – ENC must be submitted by the following IRES subjects:

  • non-commercial entities (public and private entities other than companies, as well as trusts, which do not have as their sole or main object the exercise of commercial activities), resident in the territory of the State,
  • non-profit organizations of social utility – Onlus with the exception of cooperatives, including social cooperatives,
  • companies and non-commercial entities of all kinds, including trusts, not resident in the territory of the State,
  • trustees of existing inheritances if the person called to the inheritance is subject to IRES and if the balance of the inheritance extends beyond the tax period during which the succession was opened.
 

Requirements

 

the Model must be submitted electronically by taxpayers:

  • required to submit the VAT return,
  • required to submit the declaration of withholding agents,
  • required to submit the Irap declaration,
  • required to submit the model for the communication of data relating to the application of sector studies and parameters,
  • and finally by the authorized intermediaries, the bankruptcy trustees and the liquidators.

 

 

INCOME Model – Non-Commercial Entities – ENC: how to get it?

 

PWS will assist you in preparing and sending the model