{"id":901,"date":"2021-01-21T12:02:09","date_gmt":"2021-01-21T11:02:09","guid":{"rendered":"https:\/\/pegasoadv.cloud\/betaoci\/?page_id=901"},"modified":"2021-01-22T13:58:33","modified_gmt":"2021-01-22T12:58:33","slug":"irap-regional-tax-on-production-activities","status":"publish","type":"page","link":"https:\/\/www.opencompanyitaly.com\/en\/taxation-in-italy\/irap-regional-tax-on-production-activities\/","title":{"rendered":"IRAP &#8211; Regional Tax on Production Activities"},"content":{"rendered":"<h4><em><strong>IRAP &#8211; Regional Tax on Production Activities<\/strong><\/em><\/h4>\n<p>IRAP (Imposta Regionale sulle Attivit\u00e0 Produttive) is a Local Tax collected by the Region where the production activities liable for tax are conducted. If taxpayers perform their activities in establishments and offices situated on the territory of several regions, the distribution of the taxable income, and, therefore, of IRAP, is made in proportion to the cost of the employees working in the various regional establishments and offices.<\/p>\n<p><em><strong>Tax Rate:<\/strong><\/em>\u00a0The\u00a0<strong><em>general Rate<\/em>\u00a0<\/strong>is\u00a0<em><strong>3,90%<\/strong>,<\/em> in some region may be higher.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IRAP &#8211; Regional Tax on Production Activities IRAP (Imposta Regionale sulle Attivit\u00e0 Produttive) is a Local Tax collected by the Region where the production activities liable for tax are conducted. If taxpayers perform their activities in establishments and offices situated on the territory of several regions, the distribution of the taxable income, and, therefore, of&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":892,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/pages\/901"}],"collection":[{"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/comments?post=901"}],"version-history":[{"count":2,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/pages\/901\/revisions"}],"predecessor-version":[{"id":1127,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/pages\/901\/revisions\/1127"}],"up":[{"embeddable":true,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/pages\/892"}],"wp:attachment":[{"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/media?parent=901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}