RED form
Report of the income that INPS does not know about, requested from those receiving top-ups or supplements. If it is missing, the benefit is reduced.
Areas served · Turin south
Accountant and CAF in Lingotto, Turin
If you are looking for an accountant in Lingotto, the practice is on the same metro line: from the Lingotto, Spezia or Bengasi stations, line 1 takes you to Pozzo Strada without changes, and the office at via Sant'Antonino 52 is a few minutes from the station. We see clients by appointment, in the office or by video call.
01 · Lingotto
Accountant in Lingotto, Turin: from workers' district to service area
Lingotto takes its name from the factory that marked the city's industrial history, along via Nizza, today transformed into a conference centre, exhibition halls, shops and cultural spaces. Around it, between via Nizza, corso Unione Sovietica and piazza Bengasi, the neighbourhood has stayed residential: blocks built for factory workers, courtyards, local markets, and a population in which pensioners are as numerous as workers.
Metro line 1 runs beneath via Nizza with the Lingotto, Spezia, Italia '61 and Bengasi stations, which puts the office about twenty minutes away without changes. For CAF matters, though, the shortest route remains a video call.
- Metro: from any station on via Nizza towards Fermi to Pozzo Strada, then five minutes on foot.
- By car: corso Unione Sovietica and corso Siracusa northwards, then corso Trapani. A quarter of an hour outside rush hour.
- By video call, with the documents downloaded via SPID (the Italian digital identity) and sent beforehand.
- By appointment, always: there is no walk-in desk.
02 · NASpI and cassa integrazione
End of employment, cassa integrazione, new hires
In the neighbourhood, employment remains the prevailing form of work, and changes in the employment relationship are the most frequent reason for seeking a CAF (authorised tax assistance centre): a contract that ends, a period of cassa integrazione (state-funded furlough), a resignation to submit, the TFR (severance pay) to understand. Every step has an application to make and a deadline to make it by.
| Situation | What to do | By when |
|---|---|---|
| Dismissal or end of contract | NASpI application (unemployment benefit) to INPS | Within sixty-eight days; after eight days the start date changes |
| Resignation | Online resignation, otherwise it is not valid | Before the end date, observing the notice period |
| Cassa integrazione | Check of the top-ups in the payslip and in the CU (annual income statement) | See cassa integrazione |
| TFR | Check of the calculation and the separate taxation | The page on TFR explains the recalculation |
| New job while receiving NASpI | Notification of the new income to INPS | Within one month, or the benefit is lost |
| Working abroad | Rules on residence and taxation | See posting and business trips |
NASpI is taxed with ordinary withholding and INPS issues a Certificazione Unica of its own. In the year in which it is added to a salary, the balancing adjustment in the return can come out as an amount to pay: better to know before June.
03 · The return
The 730 for those who work or have worked in the factory and the office
An employee's tax return looks simple and often is. The problems arise in the years when something happened: two employers, a period of unemployment, cassa integrazione, retirement partway through the year. Those are the years in which the pre-filled return must be read more carefully.
- Several Certificazioni Uniche in the same year: employer, INPS for NASpI or cassa integrazione, fund for the TFR. They must all be added together.
- 730 without a withholding agent for anyone with no employer in June: the refund comes from the Agenzia delle Entrate (the Italian Revenue Agency) instead of through the payslip.
- Year of retirement: two withholding agents, salary and pension, and an adjustment that often comes as a surprise.
- Performance bonuses and welfare: favourable taxation within the limits, meal vouchers exempt up to the threshold.
- Medical expenses, mortgage, home works and condominium works: the deductions that fill the return.
- Corrections to a 730 already filed, when a forgotten document turns up.
Anyone who received NASpI for part of the year and then found a job almost always has two CUs and an adjustment. The 730 should be filed anyway, because it often closes with a credit thanks to the deductions.
04 · Before applying
Retiring: the checks to do first
Many residents of Lingotto and Nizza Millefonti approach retirement after long careers, sometimes with periods in different companies, contributions in different schemes, years of study or of work abroad. Before applying it is worth reconstructing everything, because a missing period discovered afterwards costs months.
Contribution statement
Download it with SPID and compare it with your real career: contracts, cassa integrazione, military service, maternity.
Missing periods
Ask INPS to correct them with the documents of the time. For university years, consider redeeming them.
Requirements
Old-age, early or other exits: the date depends on contributions and age, and changes with each year's rules.
Application
Filed with INPS in the months before the start date, choosing the date and notifying the employer.
05 · After retirement
The paperwork of the neighbourhood's pensioners
After retirement the relationship with INPS (Italian social security) continues, and in some cases intensifies. Income-linked benefits require periodic confirmations; concessions depend on the ISEE (the Italian means-test indicator); the home remains a source of obligations.
Social allowance
For those past the age with insufficient contributions: income and residence requirements, annual check.
Disability
Application, medical report, attendance allowance and the ICRIC and ICLAV declarations that follow.
Utility bonuses
Discount on electricity, gas and water: automatic with an ISEE below the threshold, renewed every year.
The pensioner's home
The paperwork on the property does not end with the mortgage.
- IMU (municipal property tax) on a garage, second outbuilding or inherited home
- Condominium works with the deduction spread over years
- Inheritance from a spouse, with the land registry transfer and the right of residence
- Carer at home, with contributions and deduction
Frequently asked
The questions that keep coming up
My fixed-term contract has ended. By when do I have to apply for NASpI?
Within sixty-eight days of the end of the employment. If the application arrives within eight days the benefit starts from the eighth day; after that, from the day after the application. Every day of delay is a day of benefit lost.
You need SPID, your IBAN and the details of your last employment. The application is filed by video call in half an hour.
I retired in September. Do I have to file a 730?
It is worth doing. You have two Certificazioni Uniche, the employer's and INPS's, and each withholding agent applied the withholding as if it were the only one: the balancing adjustment has to be made in the return.
The result can be an amount to pay or a credit. With the ordinary deductions it often closes near zero, but it is a check to be made in any case.
I was on cassa integrazione for six months. Does anything change in the return?
The wage top-up paid by INPS appears in a CU from the institute, or in the employer's if the employer advanced it. It must be entered in the return as employment income.
The period of cassa integrazione counts for pension purposes with notional contributions. You can see it in the contribution statement, and it is worth checking.
How long does it take from piazza Bengasi to the office?
By metro from Bengasi to Pozzo Strada about twenty minutes, without changes, plus five minutes on foot to via Sant'Antonino. By car a quarter of an hour outside rush hour.
For the 730, NASpI and INPS matters you do not need to come: everything is done by video call with SPID.
Let's talk
A letter from INPS always has a deadline written in small print
If you have received one, send us a photo before booking an appointment: we tell you straight away whether there is a deadline to meet and what to prepare.