addizionale

Addizionale is an Italian term meaning an additional charge or surcharge. In taxation, it commonly refers to two local surcharges on the personal income tax (IRPEF): the addizionale regionale all'IRPEF and the addizionale comunale all'IRPEF. These addizionali are separate from the base IRPEF and are enacted by regional and municipal governments, respectively, to fund local or regional services.

The addizionali are calculated as a percentage of the base IRPEF. The applicable rates are set by regional or municipal authorities and can vary from year to year and from one locality to another. They are collected as part of the overall income tax process, typically through payroll withholding for employees and through the annual tax return for self-employed individuals or residents.

Purpose and effects: The funds raised through these surcharges support regional and local public services, including healthcare, transportation, education, and infrastructure. The tax burden can vary with changes in rates or income, and some taxpayers may benefit from deductions, exemptions, or relief measures established by law or policy.

Administration and scope: The addizionali operate within the broader framework of IRPEF and are subject to regional and municipal regulations. Taxpayers are informed of the rates applicable to their region or municipality, and changes are generally communicated by the relevant authorities.

See also: IRPEF, local taxes in Italy, regional taxation, municipal taxation.