Particularly delicate issue, the taxes on business income is an argument for reform with the Legislative Decree 244/03. With such regulatory intervention has been replaced, with effect from 01/01/2004, the old corporate income tax , tax on income of legal persons, with the current IRES , tax on corporate income .

As the corporate income tax, even the IRES is a tax proportional staff and obtained by adding to the tax base of reference, that is, the income tax of the company, at a rate of 27.50%. discipline such taxation is contained within inside of the consolidated income tax , the Tax Consolidation Act 917/1986 (legislation which already contained, at its core, that IRPEG).


In particular, article 73 of the aforementioned TU, contains an exhaustive list of companies that can be considered subject to such taxation were spending, and therefore comes as part of “weak” tax ratio, of that obligation the nature of which still talks in the literature (some in fact, the tax obligation would be akin to the civil law in which the relationship between the parties, in a joint, it would be characterized by the concept of reciprocity, for others still, the position of supremacy against the institution of the State ‘enterprise, subject the taxpayer, would return to the relationship anti equal typical of the administration).

Taxable dell IRES are therefore, within the meaning of Article 73, companies limited by shares, limited liability companies, limited liability company, company cooperatives, mutual insurance companies, public bodies and private entities, other than companies, as well as trust who perform or do not perform economic activities, companies and organizations of all kinds, including trusts, with or without personality and not resident in the territory of the Italian; unrecognized associations, consortia, other organizations in which the event giving rise to the verification in a unified and self-sustaining companies and institutions for most of the tax period have their registered office, principal place of administration or object in the State.

Article 83 of the Tax Code Specifies the difference between income tax and budget income . The latter fact, the economic result of a tax year, it will not be chargeable to apply the tax rate, without a prior application of the increases and decreases in variations, according to various criteria set out in Articles. 84 and seq of the TU. Only in this way, in fact, the budget income of the company will become taxable income, net profit of reference for the institution with the task of liquidating the tax due.