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the tax year they satisfy any of the following conditions: their habitual abode is in italy, the centre of their vital interests is located in italy, or they are registered at the office of records of the resident population in italy. exemption area[ edit ] due to the different types of income, exemption
, regional authorities may increase or decrease rate of standart tax by up to %. in addition, different irap rates are used to differ sectors of the economy in each region. for example, the rate for banks and other financial institutions is % in abruzzo , apulia , lazio , lombardy , piedmont and veneto...
https://en.wikipedia.org/wiki/Taxation_in_Italy
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