Dichiarazione

Dichiarazione, from dichiarare and ultimately from Latin declarare, is an Italian noun that denotes a declaration, statement, or assertion. It is used in everyday language as well as in formal contexts to convey information, intent, or legal effect. The term encompasses a wide range of acts—from informal statements to documents with formal or binding weight.

In law and administration, a dichiarazione is typically a formal statement of facts or intentions. A dichiarazione sostitutiva is a self-declaration used to substitute certain certificates in public procedures, while a dichiarazione giurata is a sworn declaration made under oath, often with penalties for false statements. Such declarations can be written or spoken and may be required to establish eligibility, identity, or compliance.

In taxation and public finance, dichiarazione dei redditi refers to an income tax return submitted to the authorities, and other declarations may pertain to assets, holdings, or estate matters. The exact use and legal effect depend on context and applicable law, but in general dichiarazione denotes the act of officially stating information to authorities.