IRAP model, what is it?

It is a communication that the obliged subjects must submit to the Revenue Agency through the IRAP Model, or the Regional Tax on Productive Activities.The IRAP Model is used to declare the Regional Tax on Productive Activities, precisely IRAP.

The reference period coincides with that valid for income tax purposes. The IRAP Model concerns the usual exercise of autonomously organized activities aimed at the production or exchange of goods or the provision of services.

 

Requirements

 

The following are required to submit the IRAP declaration:

  • natural persons carrying out commercial activities holding business income,
  • natural persons exercising arts and professions with self-employment income,
  • the operators of animal breeding activities and who determine the income according to a particular calculation that takes into account the number of animals reared,
  • those who carry out agritourism activities and who, for the determination of income, make use of the relative simplified scheme,
  • simple partnerships, general partnerships and limited partnerships and equivalent ones,
  • companies and entities subject to corporate income tax (IRES), i.e. joint-stock companies and limited partnerships for shares, Srl, cooperative and mutual insurance companies, trusts and public and private entities other than companies, residents in the territory of the State, which have as their exclusive or main object the exercise of commercial activities, companies and entities of all kinds, including trusts, with or without legal personality, not resident in the territory of the State, for the activity exercised in the territory of the regions for a period of not less than three months through a permanent establishment,
  • private entities other than companies and trusts, resident in the territory of the State which do not have as their sole or main object the exercise of commercial activities,
  • non-commercial entities, including trusts, simple companies and similar associations, non-resident, which have exercised in the territory of the State, for a period of not less than three months, activities relevant to the effects of IRAP through a permanent establishment, or who have exercised agricultural activity in the territory itself,
  • public administrations.

On the other hand, the following are exempted from the IRAP declaration:

  • taxpayers carrying out business activities, arts or professions who have joined the so-called facilitated flat-rate scheme,
  • taxpayers carrying out business activities, arts or professions who have joined the tax regime of advantage for young entrepreneurs and mobile workers,
  • those in charge of home sales subject to withholding tax.

Subjects who only carry out agricultural activities for which exclusion from taxation for IRAP purposes is envisaged, are not required to submit the IRAP return if they determine the annual chamber fee in a fixed amount.
IRAP declaration expiration

Depending on who has to submit the IRAP return, the deadline can be different:

by 30 November of the following year for:
1. natural persons,
2. simple partnerships, 3.
general partnerships and limited partnerships,
4. companies and associations equivalent to them,
5. IRES subjects and public administrations with a tax period coinciding with the calendar year.

within the eleventh month following the end of the tax period
1. for IRES subjects
2. for public administrations with a tax period that does not coincide with the calendar year.

 

 

IRAP model: how to get it?

 

The only way to submit the IRAP return is to send it electronically to the Revenue Agency
PWS will assist you in preparing and sending the form.