Regional Tax on Production Activities

The regional tax on production activities (IRAP) has been introduced in the Italian tax system by the legislative decree no. 446/1997.

After the Budget Law 2008 approval, it became an own Regional tax and generally, it affects the value of the net production generated by any taxable person on the single regional territories.

In compliance with the above mentioned legislative decree the following parties are taxable:

• Corporate enterprises (SPA);
• Limited liability companies (SRL);
• Company with unlimited responsibility (SAPA);
• Mainly or exclusively commercial purpose bodies;
• Public Administrations (State, Regions, Provinces, Municipalities, etc…);
• Resident non-commercial bodies;
• Non-resident companies and bodies of any kind;
• Limited partnerships (SNC) and simple partnerships (SAS);
• Natural persons who are commercial dealers or self-employed people, excluding those who benefit from the so-called “regime dei minimi” (minimum taxpayer regime);
• Agricultural producers (only if not exempted) provided that they carry out habitually a self-organized activity to produce or exchange goods or provide services.

Continuous and coordinated employment as well as occasional workers are not taxable.

Taxable base

The regional tax on production activities applies to the value of the net production deriving from the activity carried out on the regional territory and must be hence paid to the region where this production value is created.

The taxable base is calculated differently according to the taxable person:

• Commercial companies;
• Agricultural producers;
• A non-commercial body or a public body;
• A bank or an insurance company;

How do I pay?

IRAP payment must be made through the F24 form at the bank, the post office or tax collection authorized offices. Tax codes to use:

3800 - settlement; 3812 – down payment (first instalment payment); 3813 – down payment (second instalment or all at once payment); 3805 – interests for regional tax instalment payment. The regional code of Campania is 05.

For Bodies and Public Administrations payments must be made as follows:

For Bodies under the “Tesoreria Unica” service through the F24 EP form with tax code no. 380E.

To learn more about the F24 EP form, please visit  the Agenzia delle Entrate website; for schools by the F24 form with tax code no. 3858 (as provided for by resolution no. 51/2008 of the Agenzia delle Entrate); for public administrations to post office accounts set up by interministerial decree of 24 March 1998. Regione Campania’s account is no. 662809. Taxpayer identification number of Regione Campania is 80011990639.

Under the provisions of the agreement signed on 17 December 2009, Regione Campania entrusted the Agenzia delle Entrate with the management activity of IRAP for 2010.

APPENDIXES

• IRAP rate chart 2010
• IRAP rate chart 2009
• IRAP rate chart 2008
• IRAP rate chart 2007
• IRAP rate chart 2006