Circulars n.10 / 2012 - The IRAP refund

The IRAP refund

Law Decree No. 16 of 2 March 2012 (the so-called "Decree on tax simplifications"), converted into Law No. 44 of April 26, 2012, introduced important provisions regarding simplification in tax matters, and with this circular we want to provide a first analysis regarding the changes to the regulations for the reimbursement of IRAP.

Topics index

1. Introduction
2. Objective prerequisite for the IRAP refund:
   1. The applications already submitted
   2. New claims for reimbursement
   3. Refunds in case of particular options
3. The calculation of the deduction

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