May 21, 2016
792
by Antonio Tomassini
The new program that will allow Italian and foreign companies looking to invest in Italy at least €30 million to seek a preliminary opinion from the Italian Revenue Agency regarding the taxation profile of their investment plans is now up and running. The Italian Revenue Agency director has picked the offices within his agency best placed to process the requests that will be submitted by companies and to verify that procedures and rules are strictly enforced.
The office in charge of processing the applications, including those related to investment by a plurality of subjects, is the revenue agency's central unit Direzione Centrale Normativa, Ufficio Interpelli Nuovi Investimenti. However, taxpayers already under 'cooperative compliance' will have to file their application with the relevant Direzione Centrale Accertamento. The office in charge of verifying the correct implementation of the opinion is the provincial office where the taxpayer is resident, or the regional office for taxpayers with a turnover above €100 million.