Regime
Flat-rate scheme within the limits, otherwise the ordinary regime on a cash basis with professional bookkeeping.
Areas served · Turin west
Looking for an accountant in Cit Turin? The practice is along the same metro line, five stops further west: the office at via Sant'Antonino 52 in Pozzo Strada is a few minutes from Principi d'Acaja and Porta Susa. We see clients by appointment, in the office or by video call.
Cit Turin is the neighbourhood between corso Francia, corso Vittorio Emanuele II, corso Inghilterra and corso Ferrucci: Art Nouveau buildings around via Principi d'Acaja and via Duchessa Jolanda, the piazza Benefica market, Porta Susa station on one side and the Law Courts on the other. Within a few blocks, fine homes, law firms, offices, hotels and flats let to people arriving in the city for work sit side by side.
For the practice it is the neighbourhood next door: line 1 links Principi d'Acaja, Bernini and Porta Susa to Pozzo Strada in a few minutes, and anyone who prefers to walk follows corso Francia westwards to piazza Rivoli.
Proximity to Porta Susa and the office buildings has created demand for flats from people coming to Turin for months: consultants, managers on assignment, doctors in training, researchers. Alongside ordinary contracts, transitional contracts and short-term lets have grown, each with its own regime.
| Formula | For whom | Tax and obligations |
|---|---|---|
| Free-market 4+4 | Families and long-term residents | Ordinary cedolare secca (flat tax on rental income), registration, full IMU (municipal property tax) |
| Agreed rent 3+2 | Anyone accepting the rent set by the Turin agreement | Reduced cedolare secca and reduced IMU with the certificate |
| Transitional | Workers on assignment, one to eighteen months | Transitional reason written into the contract, ordinary registration |
| Short-term | Guests for up to thirty days | Identification code, questura (police headquarters), tourist tax, cedolare secca |
| Company accommodation | Companies housing employees | The tenant is the company; non-residential letting regime |
| Office or practice | Professionals and companies | 6+6 contract, VAT or registration tax depending on the landlord |
The neighbourhood's buildings are a century old or more, with decorated facades, period staircases and lifts. Restoring them is expensive and the deductions help, but works on buildings of historic interest follow extra rules, and splitting the cost between the owners requires precise administration.
The presence of the Law Courts has concentrated law, consultancy and mediation practices in the neighbourhood. They are professionals with a pension fund, withholding taxes to recover, a rented office and often an employed secretary.
Flat-rate scheme within the limits, otherwise the ordinary regime on a cash basis with professional bookkeeping.
Registered lease, deductible rent, service charges and utilities in proportion to use.
Withholding suffered from VAT-registered clients, CU (annual income statements) to check and credit to recover in the return.
STP (professional company) or associated practice: income by share, contributions for each, rules on shared expenses.
Trainees, secretarial staff and collaborators with a partita IVA (Italian VAT number): contracts, payslips and form 770.
Calculated on the previous year or recalculated with the forecast method when the year changes.
In the neighbourhood's buildings many homes have belonged to the same family for decades. When they pass to the children, through an inheritance or a gift, the cadastral value, modest compared with the market, keeps the taxes manageable, but the transfers must be completed with the land registry updates and the decisions on future use.
Four checks that avoid problems at the notary's.
For the neighbourhood's families the practice also works as a CAF (authorised tax assistance centre): 730 (the simplified tax return) with rental income under the cedolare secca, deductions for condominium works and family expenses; ISEE (the Italian means-test indicator) for the children's university and for services; domestic workers and carers with quarterly contributions; RED form for pensioners. For anyone with several properties and investment income the return moves to the Redditi form, with the same timing and the same method.
Yes, if the transitional reason is real and documented: the letter from the company stating the length and location of the assignment must be attached to the contract. The rent follows the limits of the territorial agreement where provided.
The contract is registered normally and the income is taxed under the ordinary cedolare secca. Without documentation of the reason, the contract can be reclassified as a 4+4.
The deductions for common parts apply as in other condominiums, with the percentages of the year of the works and the administrator's certificate. If the building is listed, the restoration expenses imposed by the listing have a deduction of their own.
Combining the two has limits. Before the works are approved it is worth knowing which deduction applies to which expenses.
The rent, service charges and utilities of the office are deducted in full if the premises are used exclusively for work; if they coincide with your home, the deduction is fifty per cent.
The Cassa Forense (the lawyers' pension fund) also counts in the calculation, and is deducted when paid. The cash basis makes it useful to plan payments at year end.
By metro from Principi d'Acaja to Pozzo Strada under ten minutes, then five minutes on foot. By bike along corso Francia a quarter of an hour.
For contracts, tax returns and inheritances a video call remains the default option, with the documents shared on screen.
Registered contracts, certified works, closed inheritances and up-to-date land registry entries: that is what makes the difference when it comes to selling, letting or passing the property to your children.