Categories: Insights


24 Nov 2011

REDUCTION OF THE ADVANCED PAYMENT OF THE NATURAL PERSON’S INCOME TAX

The Presidency of the Council of Ministers, by decree, ordered that the advanced payment of the natural person’s income tax (so called “IRPEF”) due for 2011, to be paid by 30th November 2011, will be equal to 82% instead of 99%. Furthermore, the mentioned decree provides for the reduction of three percentage points also for IRPEF advanced payment for 2012, which will be therefore equal to 96%. This change has to be applied only to IRPEF payable by natural persons, people who practice business, arts or profession activities, including employees and retired people, if they have other incomes in addition to pension or employment income. Therefore, taxpayers who sent the income tax return called “Unico 2011” form (if the tax liability 2010 is equal to or greater than Euros 52) or the income tax return called “730/2011” form (even if the payment has been made by the withholding agents with an IRPEF deduction from salary or pension). It is provided that the reduction of IRPEF advanced payment will have to be returned at the moment of balance in “Unico 2012” form or in “730/2012” form.
Subscribe to our newsletter

Contact

Need information? Write to us and our team of experts will respond as soon as possible.

Fill in the form

More news and insights

17 Mar 2026

Equal pay: green light for the decree on pay equality and wage transparency (People are People, 16 marzo 2026 – Claudia Cerbone, Martina De Angeli)

Claudia Cerbone and Martina De Angeli, professionals at the De Luca & Partners firm, author this article dedicated to the draft legislative decree approved last February 5 by…

16 Mar 2026

Illegitimacy of staff leasing due to violation of the principle of temporariness (Top 24 Lavoro, 27 febbraio 2026 – Vittorio De Luca, Alessandra Zilla)

With judgment no. 4493 of December 19, 2025, the Court of Milan addressed the issue of indefinite-term labor supply (so-called staff leasing). In particular, the Court clarified that,…

10 Mar 2026

The transfer of the employee is lawful when there is incompatibility with the company environment (Camera di Commercio Italo-Francese, 10 marzo 2026 – Vittorio De Luca, Silvia Zulato)

With Order No. 4198 of 25 February 2026, the Italian Supreme Court (Court of Cassation) – Labour Section – reaffirmed that a situation of environmental incompatibility may justify…

3 Mar 2026

Employee monitoring: when “bossware” becomes a legal risk (Agenda Digitale, 2 marzo 2026 – Martina De Angeli)

Monitoring workers through digital tools is a rapidly expanding practice, accelerated by the spread of remote work and the digital transformation of companies. Before adopting these systems, however,…

3 Mar 2026

Melismelis signs the campaign for the 50th anniversary of De Luca & Partners

For the historic labor law firm, the agency developed the 50th-anniversary logo and advertising campaign, managed online and offline media planning, and renewed the website’s visual identity. Milan,…

27 Feb 2026

Dismissals: the Corte costituzionale grants broader discretion to judges and greater scope for reinstatement (I Focus del Sole 24 Ore, 26 febbraio 2026 – Vittorio De Luca e Alessandra Zilla)

The regulation of dismissals continues to represent one of the central pillars of Italian labour law, an area of constant tension between freedom of economic initiative and the…