Provision of 29/04/2019

Approval of the insurance tax reporting form due on premiums and accessories collected in the expired annual year, provided for by the article 9 of the law 29 October 1961, n. 1216, as well as the relative instructions and technical specifications for the telematic transmission of the data contained in the model

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Annual insurance tax settlement and demerger

The Revenue Agency, in the response to ruling no.50 / 2021, made it clear that, in the event of a full spin-off, the deposit paid by the demerger for the insurance tax can be transferred to one of the beneficiaries.
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