{"id":6269,"date":"2016-01-26T12:12:53","date_gmt":"2016-01-26T11:12:53","guid":{"rendered":"http:\/\/people.unica.it\/researchersinmotion\/?page_id=6269"},"modified":"2016-01-26T12:12:53","modified_gmt":"2016-01-26T11:12:53","slug":"visiting-scientists-taxes","status":"publish","type":"page","link":"https:\/\/people.unica.it\/researchersinmotion\/visiting-scientists-taxes\/","title":{"rendered":"Visiting Scientists taxes"},"content":{"rendered":"

Please, consider that the salary is intended to cover all expenses af any kind (travelling, lodgings, etc\u2026). 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.<\/span><\/p>\n

VS salaries will be taxed\u00a0 in Italy, without exception.<\/u><\/strong><\/span><\/p>\n

Reimbursement:<\/strong><\/span><\/p>\n

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.<\/p>\n

Visiting Scientist\u00a0can fill in\u00a0application<\/strong>\u00a0for reimbursement of\u00a0 IRPEF paid in Italy:<\/p>\n

English forms<\/strong><\/a>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u00a0<\/strong>French forms<\/strong><\/a>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u00a0<\/strong>Italian forms<\/strong><\/a><\/p>\n

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.<\/p>\n

Who receives the refund claim:<\/strong>\u00a0the form must be filled in and sent to the:<\/p>\n

Agenzia delle Entrate, Centro Operativo di Pescara \u2013 via Rio Sparto, 21 65129 Pescara \u2013 Italia<\/span><\/p>\n

(fax 085\/ 52145 \u2013 email:\u00a0cop.pescara.rimborsinonresidenti@agenziaentrate.it<\/a>).<\/p>\n

Deadline to claim a refund<\/strong>: the form must be sent within 48 months<\/span><\/strong> 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.<\/p>\n

For more information see:<\/span> http:\/\/www.agenziaentrate.gov.it\/wps\/content\/Nsilib\/Nsi\/Documentazione\/Fiscalita+internazionale\/M<\/a><\/span><\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Please, consider that the salary is intended to cover all expenses af any kind (travelling, lodgings, etc\u2026). 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\u00a0 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 […]<\/a><\/p>\n","protected":false},"author":366,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0,"footnotes":""},"class_list":["post-6269","page","type-page","status-publish","hentry","post-seq-1","post-parity-odd","meta-position-corners","fix"],"publishpress_future_action":{"enabled":false,"date":"2026-04-11 00:04:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"frm_application","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/people.unica.it\/researchersinmotion\/wp-json\/wp\/v2\/pages\/6269","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/people.unica.it\/researchersinmotion\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/people.unica.it\/researchersinmotion\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/people.unica.it\/researchersinmotion\/wp-json\/wp\/v2\/users\/366"}],"replies":[{"embeddable":true,"href":"https:\/\/people.unica.it\/researchersinmotion\/wp-json\/wp\/v2\/comments?post=6269"}],"version-history":[{"count":1,"href":"https:\/\/people.unica.it\/researchersinmotion\/wp-json\/wp\/v2\/pages\/6269\/revisions"}],"predecessor-version":[{"id":6270,"href":"https:\/\/people.unica.it\/researchersinmotion\/wp-json\/wp\/v2\/pages\/6269\/revisions\/6270"}],"wp:attachment":[{"href":"https:\/\/people.unica.it\/researchersinmotion\/wp-json\/wp\/v2\/media?parent=6269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}