- 08 Jul 2014
Today, a partial exemption from the obligation to deposit the advance business tax is already in place (art. 275/5 ITC 1992). It is fixed at 15,60%.
This exemption will only apply to the extent that actual premiums are paid in the framework of night work or shifts that meet the very strict tax conditions.
As of 1 January 2015, this partial exemption is fixed at 18%.
In the coming years, this percentage will increase further to:
- 20,40% as of 1 January 2017;
- 22,80% as of 1 January 2019.
> Action point
The tax authority is carrying out rigorous inspections this year, so be well prepared! We can assist you in this.
Apply the very strict conditions for this exemption correctly.