Legal form
Sole proprietorship, SNC or SAS (partnerships) between family members, SRL (limited company) when risk and figures require it. The comparison SRL or sole proprietorship is made on real data.
Areas served · South-eastern suburbs
Accountant and CAF services for Chieri
An accountant for Chieri, on the other side of the hill from Turin, has to work remotely: the practice is based at via Sant'Antonino 52, in the Pozzo Strada district, and with Chieri and the Chierese it works by video call, with documents by email and digital signatures. Coming in person is reserved for a single appointment, when it is really needed.
01 · The area
Accountant in Chieri, near Turin: businesses and countryside
Chieri is the centre of the Chierese, the area south-east of Turin beyond the hill of Superga and Pino: a town with a medieval historic centre, a long tradition in textiles and a network of surrounding municipalities, from Pino Torinese to Santena, from Cambiano to Riva. Craft and manufacturing businesses, the shops of the centre, farms and the vineyards on the hills sit alongside residential districts inhabited by people who work in Turin and people who chose the countryside.
From Turin you arrive via the Pino road or through Cambiano and Trofarello, in half an hour or a little more, and by train on the metropolitan line to Porta Susa. For this reason the practice works with Chieri almost exclusively remotely, and the method works for businesses as it does for families.
- By video call: meetings, checking documents on screen, digital signatures. It is the ordinary method for Chieri.
- By car: over the Pino hill or through Cambiano and the southern ring road, then corso Orbassano and corso Siracusa towards Pozzo Strada. Between half an hour and forty minutes.
- By train: from Chieri station to Torino Porta Susa, then line 1 to Pozzo Strada.
- By appointment, even remotely, at an agreed time.
02 · VAT numbers
The craft and retail businesses of the Chierese
Chieri's productive fabric is made of family-sized businesses: textile and clothing workshops, mechanical workshops, joineries, building and installation firms, shops and restaurants in the historic centre, service businesses. Many are in their second or third generation and have accounts that must serve those who run them, not only the tax authorities.
Bookkeeping
Simplified or ordinary, with the bank reconciled and a readable periodic report.
Family business
Spouse and children working in the business: shares of income, contributions and liability.
Artisans
Register, INPS for artisans (social security) and reverse charge for those working in construction.
Retail
Daily takings, SCIA (notification of commencement) to the Comune di Chieri, premises in the historic centre and staff.
Receivables
Unpaid invoices and credit notes: a recurring theme for anyone working as a subcontractor.
Anyone working for a few large clients, as happens in textile and mechanical subcontracting, has cash flow that depends on their payment terms. The calendar of taxes and contributions must be built around those terms, with advance payments estimated on the current year and not on the previous one.
03 · The countryside
Farms, vineyards and agritourism on the Chieri hills
The hills around Chieri are planted with vines, with Freisa as the historic grape, with fruit and arable crops, and are home to farmhouses converted into agritourism businesses. Farming has a tax system of its own, mostly on a cadastral basis, which must be understood so as not to pay more than is due and not to lose the exemptions.
| Situation | Regime | Note |
|---|---|---|
| Direct farmer or professional farmer (IAP) | Land and agricultural income, VAT under the special regime | IMU (municipal property tax) exemption on farmed land, agricultural INPS contributions |
| Direct sales and processing | Within the limits it remains agricultural income | Above the limits the excess is business income |
| Agritourism | Flat-rate agritourism regime for VAT and income | The link with the main farming activity must be respected |
| Land let out | Land income for the owner | IMU due if the owner is not a farmer |
| Vineyard selling grapes or wine | Farming activity if your own produce prevails | Excise duties and registers for the cellar, with their own obligations |
| Inherited farmhouse with land | Inheritance at cadastral values | Concessions for young farmers who carry on |
Concessions on land depend on the status of whoever farms it and on their social security registration. Losing them through a missed notification is common: the INPS registration and the farm file must be kept up to date together with the accounts.
04 · To the children
Passing the business and the farmhouse to the children
In the Chierese many businesses and many farms have to face the handover to the next generation. Doing it with a plan reduces the taxes and, above all, prevents the business from grinding to a halt. The tools are different, with different costs and consequences.
- Family pact: the business or the shares pass to one child, with the agreement of the other heirs and without inheritance tax under certain conditions.
- Transfer of shares in stages, to bring the children into the company while the parents stay on.
- Gift of the farmhouse and land, with the allowances and with the concessions for young farmers.
- Conversion from a sole proprietorship or partnership to an SRL, to separate the family from the business.
- Inheritance when the handover was not planned: business, land, farmhouse and accounts, with a twelve-month deadline.
- Bare ownership of the properties, with the parents keeping the use and the income.
What to prepare first
The handover is planned with the documents to hand.
- Land registry records for land and buildings, in every municipality
- The business's latest financial statements or tax return
- Articles of association and shareholders' register, if there is a company
- Family situation: heirs, spouses, any agreements already made
05 · CAF services
The annual filings for those living in Chieri
For employees, pensioners and families in the Chierese the practice works as the CAF's Centro Raccolta Dati (data collection centre of the authorised tax assistance centre), with all matters handled remotely. Local rules follow the Comune di Chieri or the municipality of residence: rates, charges and calls for applications are decided there.
- 730 (the tax return for employees and pensioners) and Redditi form, with land and rural buildings declared under their own rules.
- ISEE (the Italian means-test indicator) for municipal services, the Assegno Unico (universal child allowance) and the children's university in Turin.
- IMU at the rates set by the Comune di Chieri and the exemptions on farmed land.
- Municipal surcharge and TARI (waste charge) under the regulations of the municipality of residence.
- RED form, disability and carers for pensioners and families caring for a parent.
- NASpI (unemployment benefit) and cassa integrazione (state-funded furlough) for those working in the area's businesses.
Frequently asked
The questions that keep coming up
I have a workshop in Chieri and my accountant is in town. Does it make sense to switch to a practice in Turin?
It makes sense if the service you receive is not enough: accounts arriving late, advance payments calculated without looking at the current year, nobody to talk to before a decision. Distance does not count, because everything travels electronically and meetings are held by video call.
The handover can be done in any month, with the handover letter and the transfer of the books.
I inherited two hectares of vineyard and do not farm them. Do I pay IMU?
Yes, because the exemption on agricultural land goes to whoever farms it as a direct farmer or professional farmer registered with INPS. If you let the land to a farmer, the IMU remains yours to pay and the rent is land income.
If instead you intend to farm it yourself, with registration and the requirements, the exemption applies from the year in which you hold it with that status.
We want to pass the farm to our daughter. Which tool is right?
It depends on the form of the business and on the other heirs. The family pact is designed for this: it transfers the business to whoever carries it on, with the agreement of the other children and without inheritance tax under certain conditions. For the land, the concessions for young farmers reduce the transfer taxes.
We discuss it with the land registry records, the farm file and the family situation. A decision taken calmly costs less than one taken in an inheritance.
Do I have to come to Turin for the 730?
No. Documents are sent as photos or PDFs, the pre-filled return is checked together by video call and the receipt arrives by email. Some CAF checks on the originals may require a visit, and in that case we tell you beforehand.
If you prefer to come in person, the Pozzo Strada office is reached from Chieri in a good half hour by car or by train and metro.
Let's talk
A family business needs accounts the family can understand
Up-to-date books, deadlines planned, and the handover to the children prepared in good time: these are the three things we ask anyone with a business in the Chierese to do with us.