Legal framework: Art. 3 paragraphs 143 and those following, Law no. 662 of 23 December 1996; Art. 50 of legislative decree no. 446 of 15 December 1997; Art. 10 Law no. 133 of 13 May 1999; Art. 3 of legislative decree no. 56 of 18 February 2000; Art. 28 Decree-Law 201/2011

Additional Regional Income Tax on Individual (IRPEF)

Introduced by Art. 50 of the Legislative Decree no. 446 of 1997 to enable the act contained in the law no. 662 of 1996, it is not tax or contribution deductible.

It is calculated by applying the rate set up by the taxpayer’s region of residence to the total income, net of this tax allowances, established for the purposes of IRPEF.

It is due by people subject to the income tax on individuals and it is paid to the regions where individuals have their domicile for tax purposes. This additional regional tax had been set at 0.5% for 1999, with the same state rate reduction, and each region can increase the rate by up to 1% by 30 November of the year prior to the relevant additional tax.

In 2000, article 3 of Legislative Decree no. 56 of 18 February 2000, enabling the act contained in article 10 of the Law no. 133 of 13 May 1999, increased the minimum rate to 0.9% and maximum rate to 1.4%.

Rates for tax years from 2006 to 2009

For 2006, the additional regional IRPEF rate for Regione Campania is established at 1.4% in compliance with art. 1, paragraph 174, of the Law no. 311 of 30 December 2004, as amended by art. 1, paragraph 277 of the Law no. 266 of 23 December 2005.

Rate for tax year 2010

Pursuant to art. 1, paragraph 796, letter b), sixth period, Law no. 296 of 27 December 2006, and art. 2, paragraphs 86, 88 and 89, law no. 191 of 23 December 2009, for the tax year following 31 December 2009, conditions existed to increase automatically the rate by 0.30%, hence the rate to be applied for 2010 is 1.7%.

Rate for tax year 2011

Pursuant to and in compliance with art. 28 of Decree-Law 201/2011 converted into Law 214/2011, from tax year 2011, the rate to apply is 2.03%.

How and when do I pay?

For incomes from subordinate employment and in substance employees, it is recognized by the withholding agent when regularizing the above mentioned incomes.

The resulting tax liability is to be withheld for a maximum of 11 installments, starting from the payment period following their beginning and not later than the month of December when withheld sums have been paid. In case of termination of employment, the whole amount is withheld all at once in the payment period when incomes are regularized. The tax is paid all at once to the regional authority where the withholding agent has the domicile for tax purposes upon regularization of incomes.

The payment of the withholding agents must be made within deadlines for IRPEF deductions through the F24 form at the Bank, at the Post Office or at the tax collection authorized offices. Tax codes to be used are the following: 3802 regional additional IRPEF, withholding agents; 3803 regional additional IRPEF, withheld by withholding agents following assistance in tax matters. The code for Regione Campania is 05. For further information about the F24 form please visit the website of the Agenzia delle Entrate.

Public sectors withholding agents have special provisions. In this case regional additional IRPEF payments shall be made as follows:

Concerning account holders at the Tesoreria Centrale dello Stato, to non-interest bearing accounts held by Regions and Autonomous Provinces. Special Accounting for Regione Campania is no. 22958.

For public administrations, to post office accounts set up by interministerial decree of 24 March 1998.

Campania holds account number 743807 and Regione Campania taxpayer identification number is 80011990639.

For self-employment incomes and in substance self-employers, the tax must be paid to the region where taxpayers have their domicile for tax purposes on 31 December of the tax year, in compliance with the terms and conditions concerning the payment of deductions and the balance of the IRPEF tax.

The code tax is 3801.