VP Salaries and Taxes

 

Visiting Professor salaries and taxes:

 1) Long visits

A) € 7.231,10 monthly (gross) for a visiting appointee comparable to a full professor

B) € 5.626,10 monthly (gross) for a visiting appointee comparable to an associate professor

C) € 4.021,11 monthly (gross) for a visiting appointee comparable to a researcher

2) Short visits from 6 to 14 continuous days:

  • € 228,57 (gross) daily allowance
  • coverage for travelling expenses is provided according to the following criteria: € 600,00 (gross) for VP coming from a EU Country; € 1.200,00 (gross) for VP coming from non-EU Country.

The reported amounts are gross incomes including taxes and contributions charged to the Visiting Professor by Italian law:

  • 30% (IRPEF, ex art.24, co.1-ter  del D.P.R 600/1973)
  • social security contribution to INPS (if due)
  • contribution for accidents insurance INAIL (if due)
  • regional and communal additional tax (if due)

Any expenditure and expense connected with his/her occupations/work at UNICA are covered with this sum; therefore the Visiting Professor will not receive any further sum as replacement for travelling and lodging expenses.

VP salaries will be taxed  in Italy, without exception.

Reimbursement:

According to Italian rules, the University of Cagliari do not allow the VP to take advantage of the tax treaty to avoid double taxation. Consequently, all the VPs’ salaries are taxed in Italy.

The Visiting Professor can fill in the application for reimbursement of IRPEF paid in Italy.

English forms        French forms        Italian forms

If the Italian withholding tax applied exceeds the reduced rate provided for by the Conventions for the avoidance of Double Taxation (DTC) or if the Italian withholding tax has been applied notwithstanding the exclusive right to tax in the Country of residence of the beneficial owner of income, the non-resident beneficial owner may request the refund of the difference between the Italian tax applied and the rate or exemption provided by the DTC.

Who receives the refund claim: the form must be filled in and sent to the Agenzia delle Entrate, Centro Operativo di Pescara – via Rio Sparto, 21 65129 Pescara – Italia (fax 085/ 52145 – email: cop.pescara.rimborsinonresidenti@agenziaentrate.it).

Deadline to claim a refund: the form must be sent within 48 months from the date in which the tax was withheld at source or paid pursuant to Article 38, Paragraphs 1 and 2 of the Presidential Decree no. 602, dated 29th  September 1973.

For more information see:

http://www.agenziaentrate.gov.it/wps/file/Nsilib/Nsi/Archivio/Normativa+prassi+archivio+documentazione/Provvedimenti/Provvedimenti+soggetti/2013/Luglio+2013+Provvedimenti/Provvedimento+10+luglio+2013+convenzione+modelli/TOTALE_Provvedimento+approvazione+modelli+del+Direttore_allegati_1_10_07_2013.pdf 

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