Regime
Flat-rate scheme for as long as your fees allow it, then leaving it for the ordinary regime with professional accounting.
Areas served · Turin centre-south
Accountant in Crocetta, Turin
If you are looking for an accountant in Crocetta, the practice is on the same metro line: the office is at via Sant'Antonino 52, in Pozzo Strada, a few minutes from Re Umberto or Vinzaglio. We work by appointment, in person or by video call.
01 · Crocetta
Accountant in Crocetta, Turin: professionals, practices and families
Crocetta is the residential neighbourhood south of corso Vittorio Emanuele II, between corso Re Umberto, corso Duca degli Abruzzi and corso Einaudi, with the Politecnico marking one side and the local market as a meeting point. Elegant apartment buildings and villas with gardens house homes and, very often, professional practices: doctors, lawyers, engineers, architects, notaries.
It is an area where the same person frequently has several tax matters open at once: professional income, a company, rented properties, a financial portfolio to keep an eye on. The practice's job is to hold these threads together in a single picture.
- Metro: Re Umberto and Vinzaglio stations on corso Vittorio, then line 1 towards Fermi to Pozzo Strada, with no changes.
- By car: corso Vittorio Emanuele II to piazza Rivoli or corso Peschiera heading west, about fifteen minutes outside rush hour.
- Video call for most meetings, with screen sharing on the documents.
- Appointment agreed in advance: the office does not receive visitors without a booking.
02 · Self-employed professionals
Professional income, from the cash basis to deductions
Most partita IVA holders (people with an Italian VAT number) in Crocetta are professionals registered with a professional order, with their own pension fund and rules that change from one category to another. The difference compared with a trading business lies in the cash basis, the treatment of contributions and the choice of form in which to practise.
Pension fund
Subjective and integrative contributions to your own fund, or the INPS Gestione Separata (the social security scheme for those without a fund). The deduction follows the payment.
Associated practice
STP (professional company) or association between professionals: when it is worthwhile and how income and contributions are shared.
Deductions
Practice premises, staff, car, training, equipment: what is deductible and to what extent.
Withholding taxes
Withholding suffered from VAT-registered clients and its recovery in the return, with checks on the CU (annual income statement).
Employees and collaborators
Secretarial staff and practice collaborators: hiring, payslips and form 770.
A professional under the ordinary regime pays advance payments based on the previous year. If the current year is going differently, up or down, the advance can be recalculated using the forecast method: it must be decided in May, with the figures from the first months.
03 · SRLs and holdings
Limited companies and family assets
In Crocetta it is common for a business to sit behind an SRL (Italian limited company), and for a company holding the properties or the shareholdings to exist alongside the operating SRL. These structures make sense only if you know why they exist and bear their costs knowingly.
| Tool | What it is for | Where it goes wrong |
|---|---|---|
| Operating SRL | Separating business risk from personal assets | Using it as a personal current account |
| Holding company | Gathering shareholdings and properties, distributing dividends under the favourable regime | Setting it up without a plan for the cash flows |
| Director's remuneration | Paying whoever manages, with a deduction for the company | Missing resolution or remuneration not paid |
| Dividends | Distributing profits to shareholders with withholding tax | Drawing profits not yet approved |
| Shareholder loans | Supporting the company with the shareholders' capital | No written record of the nature of the payment |
| Transfer of shares | Bringing a shareholder in or out | Not calculating the capital gain first |
A company has a fixed annual cost: bookkeeping, financial statements, filing, Chamber of Commerce fees, possibly an auditor. Before setting one up it is worth reading the comparison between an SRL and a sole proprietorship with your own figures.
04 · Assets
Rents, property and assets abroad
Families in Crocetta often own more than one property: the home they live in, a rented flat, an inherited share, sometimes a house in the mountains or by the sea. Add an account or a securities deposit abroad and the tax return becomes a job of reconstruction.
- Cedolare secca (the flat tax on rental income) on residential lets, compared with ordinary taxation when there are charges to deduct.
- Commercial leases for anyone letting premises to a practice or a shop in the neighbourhood.
- Section RW (the foreign assets section of the return) for accounts, securities and crypto held abroad, with IVIE and IVAFE (the taxes on foreign property and financial assets).
- Usufruct and bare ownership in transfers between parents and children, and who pays what.
- Capital gains on sales within five years and on disposals of shareholdings.
- Inheritance with several properties, several heirs and company shares to value.
The return of someone with several fronts
For a professional with property and investments the 730 (the simplified return for employees and pensioners) is not enough: the Redditi form is needed.
- Professional income section with costs and withholding taxes
- Buildings with the rents, under the cedolare secca or ordinary taxation
- Section RW with the values at 31 December and the days of ownership
- Investment income and shareholdings, if not already taxed at source
05 · CAF services
Employees, pensioners and students in Crocetta
The neighbourhood also has a sizeable share of employees and pensioners, and of Politecnico students renting rooms in the streets around corso Duca degli Abruzzi. For them the practice works as a CAF (authorised tax assistance centre), with the annual filings.
- 730 with medical expenses, mortgages, renovations and condominium works in the neighbourhood's buildings.
- University ISEE (the means-test indicator for student benefits) for students and their families, with the rules on the student's independence.
- Student contracts with the reduced cedolare secca, for anyone letting a room or a flat.
- RED form and INPS (Italian social security) declarations for pensioners.
- Domestic workers and carers, very common in the neighbourhood's homes, with contributions and deductions.
Frequently asked
The questions that keep coming up
I am a doctor with a practice in Crocetta. Is the flat-rate scheme right for me?
It depends on your fees, your real costs and whether you have employment income above the entry threshold. The flat-rate scheme uses a fixed profitability coefficient: if your actual costs exceed the flat-rate share, the ordinary regime may suit you better.
The page on the flat-rate scheme explains the calculation. We do it with your figures in a first meeting.
I have an SRL and would like to put the properties into a holding company. Does it make sense?
It makes sense if there is a concrete reason: separating the properties from operating risk, managing the handover to the next generation, moving dividends between companies under the intended regime. If the reason is purely tax-driven, the advantage often does not cover the running costs of the second company.
Contributing the properties has its own taxes, to be calculated first. We discuss it in a meeting with the accounts and the land registry records to hand.
I have an account in Switzerland with a small amount of savings. Do I have to declare it?
Yes. Section RW must be completed for foreign accounts above the threshold on at least one day of the year, and IVAFE is paid on the average balance. Failing to complete it carries its own penalties, even if the income has already been taxed.
You need the year's statements with the average balance and the balance at 31 December.
How long does it take from Crocetta to the office?
By metro from Re Umberto or Vinzaglio to Pozzo Strada it is a few minutes, then five minutes on foot to via Sant'Antonino. By car along corso Vittorio and piazza Rivoli it takes about a quarter of an hour.
Most meetings take place by video call anyway, with the documents shared on screen.
Let's talk
A professional needs an accountant during the year, not only in June
Advance payments, pension fund contributions, choices about the tax regime and investments are decided with the numbers in front of you. We speak before the deadlines, with an up-to-date picture.