4.5 Buildings Rented, In Use Or On Free Loan

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Commentary

Italy

Buildings rented out, in use or on loan, are included in the taxable income for an amount determined by making the difference between:

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•�� the cadastral rent of the building, and
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•�� the amount paid by the employee (by payment or withholding) for the use of the

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5.3.4 SIPSI declaration

13. Employer burden table

3.7.3 Maternity pay

6.1.1 EU social security agreement

3.2 Sick leave and incapacity allowance

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4.5 Buildings rented, in use or on free loan

Italy

5.3.4 SIPSI declaration

13. Employer burden table

3.7.3 Maternity pay

6.1.1 EU social security agreement

3.2 Sick leave and incapacity allowance

4.4 Car allowance

2.2.1 Mandatory social documents

6.3.1 Employees with an overseas employer (secondees)

12. Checklist for employers

4.12 Beneficial loans

2.2 Social security contributions

7.3 Relocation costs

3.7.2 Sick pay

3.7.3 Sale of shares

3.7.7 Occasional leave

3.3 Participatory bonus

8.1 Penalties for late tax filing and late payment

9.6.2 Holiday pay

2.3.5 Wage garnishment

3.4 Severance pay

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4.5 Buildings rented, in use or on free loan

Italy

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