{"id":23713,"date":"2013-10-10T22:00:00","date_gmt":"2013-10-10T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\/"},"modified":"2026-02-16T16:29:23","modified_gmt":"2026-02-16T15:29:23","slug":"income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\/","title":{"rendered":"INCOME REVENUE AUTHORITY: TAXATION OF SELF-EMPLOYEES EXPENSES REIMBURSEMENT (IL SOLE 24 ORE, OCTOBER 7, 2013, PAGE 30)"},"content":{"rendered":"\n<div style=\"text-align: justify\">Income revenue authority, with note no. 49\/E\/2013, stated that expenses reimbursement paid to self-employees have not be taxed as different incomes if the performance is free. The principle of this note does not apply if the performance is compensated or expenses are lower than the amount reimbursed.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Income revenue authority, with note no. 49\/E\/2013, stated that expenses reimbursement paid to self-employees have not be taxed as different incomes if the performance is free. The principle of this note does not apply if the performance is compensated or expenses are lower than the amount reimbursed.<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[196],"tags":[],"class_list":["post-23713","post","type-post","status-publish","format-standard","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>INCOME REVENUE AUTHORITY: TAXATION OF SELF-EMPLOYEES EXPENSES REIMBURSEMENT (IL SOLE 24 ORE, OCTOBER 7, 2013, PAGE 30) - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23713\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"INCOME REVENUE AUTHORITY: TAXATION OF SELF-EMPLOYEES EXPENSES REIMBURSEMENT (IL SOLE 24 ORE, OCTOBER 7, 2013, PAGE 30) - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"Income revenue authority, with note no. 49\/E\/2013, stated that expenses reimbursement paid to self-employees have not be taxed as different incomes if the performance is free. The principle of this note does not apply if the performance is compensated or expenses are lower than the amount reimbursed.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2013-10-10T20:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-16T15:29:23+00:00\" \/>\n<meta name=\"author\" content=\"Melismelis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melismelis\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"INCOME REVENUE AUTHORITY: TAXATION OF SELF-EMPLOYEES EXPENSES REIMBURSEMENT (IL SOLE 24 ORE, OCTOBER 7, 2013, PAGE 30)\",\"datePublished\":\"2013-10-10T20:00:00+00:00\",\"dateModified\":\"2026-02-16T15:29:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\\\/\"},\"wordCount\":60,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\"},\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\\\/\",\"name\":\"INCOME REVENUE AUTHORITY: TAXATION OF SELF-EMPLOYEES EXPENSES REIMBURSEMENT (IL SOLE 24 ORE, OCTOBER 7, 2013, PAGE 30) - De Luca &amp; Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#website\"},\"datePublished\":\"2013-10-10T20:00:00+00:00\",\"dateModified\":\"2026-02-16T15:29:23+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"INCOME REVENUE AUTHORITY: TAXATION OF SELF-EMPLOYEES EXPENSES REIMBURSEMENT (IL SOLE 24 ORE, OCTOBER 7, 2013, PAGE 30)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/\",\"name\":\"De Luca & Partners\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\",\"name\":\"De Luca & Partners\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"contentUrl\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"width\":600,\"height\":56,\"caption\":\"De Luca & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\",\"name\":\"Melismelis\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"caption\":\"Melismelis\"},\"sameAs\":[\"https:\\\/\\\/www.delucapartners.it\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"INCOME REVENUE AUTHORITY: TAXATION OF SELF-EMPLOYEES EXPENSES REIMBURSEMENT (IL SOLE 24 ORE, OCTOBER 7, 2013, PAGE 30) - De Luca &amp; Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23713\/","og_locale":"en_US","og_type":"article","og_title":"INCOME REVENUE AUTHORITY: TAXATION OF SELF-EMPLOYEES EXPENSES REIMBURSEMENT (IL SOLE 24 ORE, OCTOBER 7, 2013, PAGE 30) - De Luca &amp; Partners","og_description":"Income revenue authority, with note no. 49\/E\/2013, stated that expenses reimbursement paid to self-employees have not be taxed as different incomes if the performance is free. The principle of this note does not apply if the performance is compensated or expenses are lower than the amount reimbursed.","og_url":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\/","og_site_name":"De Luca &amp; Partners","article_published_time":"2013-10-10T20:00:00+00:00","article_modified_time":"2026-02-16T15:29:23+00:00","author":"Melismelis","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Melismelis"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\/#article","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\/"},"author":{"name":"Melismelis","@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8"},"headline":"INCOME REVENUE AUTHORITY: TAXATION OF SELF-EMPLOYEES EXPENSES REIMBURSEMENT (IL SOLE 24 ORE, OCTOBER 7, 2013, PAGE 30)","datePublished":"2013-10-10T20:00:00+00:00","dateModified":"2026-02-16T15:29:23+00:00","mainEntityOfPage":{"@id":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\/"},"wordCount":60,"publisher":{"@id":"https:\/\/www.delucapartners.it\/en\/#organization"},"articleSection":["News"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\/","url":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\/","name":"INCOME REVENUE AUTHORITY: TAXATION OF SELF-EMPLOYEES EXPENSES REIMBURSEMENT (IL SOLE 24 ORE, OCTOBER 7, 2013, PAGE 30) - De Luca &amp; Partners","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/en\/#website"},"datePublished":"2013-10-10T20:00:00+00:00","dateModified":"2026-02-16T15:29:23+00:00","breadcrumb":{"@id":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.delucapartners.it\/en\/insights\/normativa\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/income-revenue-authority-taxation-of-self-employees-expenses-reimbursement-il-sole-24-ore-october-7-2013-page-30\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.delucapartners.it\/en\/"},{"@type":"ListItem","position":2,"name":"INCOME REVENUE AUTHORITY: TAXATION OF SELF-EMPLOYEES EXPENSES REIMBURSEMENT (IL SOLE 24 ORE, OCTOBER 7, 2013, PAGE 30)"}]},{"@type":"WebSite","@id":"https:\/\/www.delucapartners.it\/en\/#website","url":"https:\/\/www.delucapartners.it\/en\/","name":"De Luca & Partners","description":"","publisher":{"@id":"https:\/\/www.delucapartners.it\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.delucapartners.it\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.delucapartners.it\/en\/#organization","name":"De Luca & Partners","url":"https:\/\/www.delucapartners.it\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","contentUrl":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","width":600,"height":56,"caption":"De Luca & Partners"},"image":{"@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8","name":"Melismelis","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","caption":"Melismelis"},"sameAs":["https:\/\/www.delucapartners.it"]}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23713","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/comments?post=23713"}],"version-history":[{"count":1,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23713\/revisions"}],"predecessor-version":[{"id":23714,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23713\/revisions\/23714"}],"wp:attachment":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/media?parent=23713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/categories?post=23713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/tags?post=23713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}