Direct taxes (Imposte dirette)
Direct taxes are assessed and collected directly from the taxpayer and represent one of the State’s
most important sources of revenue. The most important direct tax is income tax.
- Income tax
- Regional tax on productive activities IRAP
- Property tax GIS/IMU
- Inheritance and gift tax
Substitute taxes (Imposte sostitutive)
Substitute taxes are flat or special taxes that apply to certain types of income instead of regular
IRPEF or IRES. They are often used to simplify taxation and are usually charged at a fixed rate.
- Flat tax on rental income (cedolare secca)
- Substitute tax for small taxpayers (regime forfettario)