Visiting Scientists taxes

Please, consider that the salary is intended to cover all expenses af any kind (travelling, lodgings, etc…). Therefor this should be prepaid by the scientist. The salary will be paid at the end of the visit, after the final report delivery. In case of a long term visit (more than one month) the salary will be splitted up and paid as of the end of the second month of visit.

VS salaries will be taxed  in Italy, without exception.

Reimbursement:

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

Visiting Scientist can fill in 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 29 September 1973.

For more information see: http://www.agenziaentrate.gov.it/wps/content/Nsilib/Nsi/Documentazione/Fiscalita+internazionale/M