Opening
Partita IVA with the right ATECO code (the business activity code): the flat-rate coefficient depends on it.
Areas served · Turin south
Accountant and CAF in San Salvario, Turin
An accountant in San Salvario needs to speak to landlords, to tenants and to anyone who has just opened a partita IVA (Italian VAT number). The practice is in Pozzo Strada, at via Sant'Antonino 52: from the Marconi, Nizza or Porta Nuova stations it is a quarter of an hour on metro line 1. We work by appointment, almost always by video call.
01 · San Salvario
San Salvario, between Porta Nuova and the Valentino
San Salvario lies just south of Porta Nuova station, enclosed by corso Vittorio Emanuele II, the Valentino park, corso Bramante and the railway. The grid of streets between via Nizza, via Madama Cristina and via Saluzzo holds the market, dozens of bars, shops of every origin and a young population: students, researchers, workers who have just arrived in the city.
It is a neighbourhood where flats change tenant often, where VAT numbers are opened and sometimes closed within a few years, and where restaurants and bars carry real weight. The tax work follows this rhythm: contracts to register, regimes to choose, daily takings to keep in order.
- Metro: from Marconi, Nizza or Porta Nuova on line 1 towards Fermi to Pozzo Strada, then a few minutes on foot.
- From corso Bramante and the Molinette hospital: the Carducci-Molinette station is on the same line.
- Video call for almost everything, with the documents sent beforehand.
- Always by appointment, both in the office and remotely.
02 · Contracts
Letting in San Salvario: which contract and which taxes
Anyone with a flat in these streets usually lets it to students or young workers, often by the room. The choice of contract determines duration, maximum rent, taxes and whether you can use the cedolare secca (the flat tax on rental income) at the reduced rate.
| Type of contract | Duration | What changes for tax |
|---|---|---|
| Free-market (4+4) | Four years, renewable | Cedolare secca at the ordinary rate or IRPEF (personal income tax) |
| Agreed rent (3+2) | Three years plus two | Reduced cedolare secca, reduced IMU (municipal property tax), rent within the Turin agreement |
| For university students | Six months to three years | Reduced cedolare secca, requires the student's enrolment |
| Transitional | One to eighteen months | Needs a documented transitional reason |
| By the room | According to the type chosen | One contract per room, each one registered |
| Short-term | Up to thirty days | No registration, but identification code and withholding by the platforms |
Registration must be done within thirty days of signing. For the agreed-rent and student contracts the rent must respect the values of the Turin territorial agreement, and the certificate from the tenants' or landlords' association is required to obtain the benefits.
03 · Getting started
Opening a partita IVA in San Salvario
Many of the neighbourhood's residents work freelance: graphic designers, developers, translators, photographers, researchers with collaboration contracts, people working in tourism and hospitality. For most of them the partita IVA is their first experience of the Italian tax system, and the initial decisions weigh for years.
Flat-rate scheme
Reduced rate in the first years if you meet the new-business requirements. See when it is worthwhile.
INPS
Gestione Separata (the social security scheme for freelancers without a professional fund), with advance and balance payments alongside taxes.
Before the partita IVA
Occasional work with withholding tax, for as long as the work remains sporadic and below the limits.
Creators
Content, sponsorships and platforms: how the income is classified.
Abroad
Clients in other countries, VIES and invoices without VAT, very common among remote workers.
Anyone opening a partita IVA while also holding a job as an employee must check the income threshold that excludes them from the flat-rate scheme. The page on employment and partita IVA explains the limits.
04 · Hospitality
San Salvario bars and restaurants: takings, staff, VAT
Around largo Saluzzo and the nearby streets, hospitality is the most visible economic activity. Bars, trattorias, kitchens from all over the world, evening venues: businesses with daily takings, staff on shifts and rents to cover even in the slow months.
- Daily takings transmitted every day, with monthly checks on the closures and handling of transmission errors.
- Staff: on-call, part-time and seasonal contracts, with payslips and monthly payments.
- VAT with different rates for eat-in and takeaway, and the periodic settlements.
- Lease of the premises, with duration, renewal and annual registration tax.
- Food and drink service: the owner's professional requirements and the SCIA (notification of commencement) to the Comune di Torino, alongside the tax obligations.
- Taking over existing premises: transfer of the business, goodwill and taxes on the transfer.
Opening a venue for the first time
The things to do before the first day of opening, in order.
- Partita IVA and registration with the Companies Register
- Professional requirement and SCIA for food and drink service
- Electronic till activated and registered
- INPS position as a trader and INAIL (workplace accident insurance), then the employees
05 · CAF services
Students, tenants and new arrivals
On the other side of the contract are the tenants: students from out of town, young people in their first job, people who have come to Turin from other countries. They too have filings to make, and some of them are worth a refund.
- 730 (the tax return for employees and pensioners) with the deduction for the rent on your main home, and the one for students living away from home.
- University ISEE (the means-test indicator for student benefits) for grants, fee waivers and halls of residence, with the rules on the student's independence.
- Rent contribution from the Comune di Torino, when the call is open.
- Codice fiscale, residence permit and first return for recent arrivals, with the question of tax residency to clarify.
- NASpI (unemployment benefit) at the end of a fixed-term contract, with the application within the deadline.
Frequently asked
The questions that keep coming up
I let two rooms to students. Do I need two contracts?
Yes, each tenant has their own contract, each registered within thirty days. If you choose the contract for university students you can apply the reduced cedolare secca to each one, provided the total rent respects the territorial agreement.
In the return the rents are added together and shown for each contract with its days of duration in the year.
I am a student and work freelance. Do I have to open a partita IVA?
If the work is sporadic you can use occasional work, with withholding tax and no partita IVA. When it becomes regular, even with modest amounts, a partita IVA is needed.
With the flat-rate scheme and the reduced rate for new businesses the initial burden stays limited. Watch the effect on the family's university ISEE and on your status as a dependent child.
I would like to take over a bar in via Saluzzo. Where do I start?
By checking what you are buying: licence, lease of the premises, the business's debts and employees. The transfer of a business is done by notarial deed and involves registration tax on the goodwill.
Before the deed it is worth reading the accounts of the last few years and the lease, because that is the document that decides what the premises are really worth.
I rent in San Salvario and have not yet filed a 730. Is it worth it?
If you have a Certificazione Unica (annual income statement) and pay a registered rent, the 730 is likely to give you back the tenants' deduction, which depends on your income. If you are a student living away from home the deduction is different and can be used by your parents.
You need the registered contract, the payment receipts and the CU. The rest can be downloaded from the cassetto fiscale (online tax file) with SPID (the Italian digital identity).
Let's talk
A contract registered properly costs less than one fixed afterwards
Before signing we check the type of contract, the rent and the option for the cedolare secca (the flat tax on rental income). After signing, only the registration and the deadlines remain, and we follow those.