IMU
Rates, allowances and cases of the IMU (Italian municipal property tax) are set by the Comune di Rivoli, with its own authority code to enter on the F24 (the Italian tax payment form).
Areas served · Inner western suburbs
Accountant and CAF services for Rivoli
Looking for an accountant in Rivoli? The practice is based in Turin, at via Sant'Antonino 52, on the city's western corridor, and works by appointment only. From Rivoli the distance is short, but you almost never need to travel it: matters are completed remotely.
01 · The core of the work
Accountant for the self-employed in Rivoli
Along the western side of the Turin suburbs, self-employment is well established: installers, maintenance technicians, workshops, neighbourhood shops, personal services. These are activities where the social security side weighs more than tax, and where the initial classification sets the burden for years.
- Contributions for artisans and traders: the fixed component on the minimum income threshold is due even with zero turnover, and has to be budgeted for from the first quarter.
- ATECO code (Italian activity classification): it determines both the social security fund and the profitability coefficient under the flat-rate scheme. A wrongly assigned code costs money every year.
- Registration in the register of artisan businesses, with the requirements and consequences that follow.
- Whether the flat-rate scheme pays: with materials, a workshop or staff, the coefficient often recognises less than your real costs.
- Impresa familiare (family business), when a relative works with you on a regular basis: it must be set up before the year it refers to.
The check worth doing first is whether the activity really belongs in the artisans and traders fund or in the Gestione Separata (the INPS fund for freelancers). They are two worlds with opposite logic: in the first you pay regardless, in the second only on the income you produce.
02 · The transition
When the business outgrows the individual form
There comes a point when the sole proprietorship stops being the right form: when your exposure to suppliers and banks grows, when you take on staff, when you face a major investment.
The signal
A potential debt larger than you could cover with your savings. That is the moment when limited liability stops being a luxury.
The alternatives
SNC or SAS (Italian partnerships) if there are several partners and the risk is contained; an SRL (limited company) when your personal assets need to be kept separate.
The full picture
Not only taxes: running costs, contributions and extra obligations. The structure that minimises tax is not always the one that minimises the overall burden.
The transformation
Transferring the business into a newly formed company is a routine transaction, but it has to be planned so that the business does not stop.
03 · The next generation
When the business passes to your children
It is a recurring topic for businesses in the suburbs, where many firms have reached the second or third generation. The handover has a tax side and an organisational side, and they need to be tackled together.
- Favourable regimes for business transfers within the family, when precise conditions are met, including continuing the activity for a minimum period.
- Impresa familiare as an intermediate step, which formally recognises the work of those who already help out.
- Transfer of shares when the business is already a company, reconstructing the tax cost of the holding.
- Inheritance when the handover was not planned: it is the most expensive route and the hardest to control.
- Valuation of the business, needed both for a sale and to settle the balance between siblings.
Why it pays to plan ahead
An unplanned handover always costs more than a planned one.
- The favourable regimes require conditions that have to be put in place in advance
- An estate divided among several heirs can bring the business to a halt
- The outgoing owner's personal sureties (fideiussioni) do not lapse by themselves
- The value of the business is better protected when the handover is gradual
04 · CAF services
What depends on the Comune di Rivoli
As with every municipality, some obligations follow local regulations and rates, which are those of the Comune (municipality) where you live and not Turin's.
Municipal surcharge
Rate and exemption threshold set locally, applied in the tax return.
ISEE-based services
School meals, nursery, school transport and educational services follow the bands set in Rivoli.
Calls
Rent support and relief on local taxes have their own deadlines and rankings.
Waste
Charge and reductions linked to ISEE are regulated by the Comune.
INPS benefits
The Assegno Unico (universal child allowance), social bonuses and the inclusion allowance follow national rules, the same everywhere.
The ISEE (the Italian means-test indicator) is a national certificate: it is valid in the same way in Rivoli, in Turin and elsewhere. What changes are the thresholds and bands each body applies to that figure.
05 · In practice
How it works from Rivoli
The office at via Sant'Antonino 52 is not open to the public and you come in only by agreed appointment. The default method, though, is remote work.
- Documents by email or uploaded; almost everything can be downloaded yourself with SPID (the Italian digital identity) from your tax records, the INPS portal and online banking.
- Video call appointment in an agreed time slot, with no travel.
- F24 forms and filing receipts arrive by email: there is nothing to collect.
- At the office only for matters that really require it, all done in a single visit.
- From Rivoli the connection with Turin runs along the corso Francia corridor, both by road and by public transport.
Frequently asked
The questions that keep coming up
I run an artisan business. How much do I pay in contributions if my turnover is low?
The component on the minimum income threshold is due regardless, even with zero turnover, and it is the item that surprises people who have just started. On top of the fixed part there is a percentage on income above the minimum.
Reductions exist, including one for people under the flat-rate scheme: it lowers the payment but cuts the months credited towards your pension by the same proportion. The dedicated page explains when it is worthwhile.
My son works with me in the workshop. How should he be set up?
There are three main routes: impresa familiare, joining as a partner in a company, or employment as a member of staff.
The impresa familiare lets you allocate up to forty-nine per cent of the income to him, but it requires a notarial deed dated before the year it refers to, and it means INPS contributions of his own. The sums need doing first.
My accountant is in Rivoli and you are in Turin. Does that change anything?
In practical terms, no: documents travel online and appointments are held by video call. Physical proximity matters much less today than it did ten years ago.
The switch can be made at any time of year: you need a takeover letter and the transfer of the accounting records, which the practice handles.
Can you calculate the IMU on my home in Rivoli?
Yes, applying the rates set by the Comune di Rivoli, which are its own and may differ from those of other municipalities around Turin.
You receive the F24 forms already filled in with the correct authority code, and a reminder before the June advance and the December balance.
Let's talk
The first step is to understand how you are classified
The ATECO code, the social security fund and the tax regime are decided when you open and weigh on you for years. Checking them costs nothing.