RED form
Reports the income that INPS does not know about: foreign income, exempt income, income from other bodies. It must be filed when INPS asks for it.
Areas served · Turin south-west
Accountant and CAF in Santa Rita, Turin
If you are looking for an accountant in Santa Rita, the practice is about ten minutes away: the office is in Pozzo Strada, at via Sant'Antonino 52, reached from the neighbourhood along corso Trapani or corso Siracusa. We see clients by appointment, and for most matters a video call is enough.
01 · Santa Rita
Santa Rita, the family neighbourhood in the south-west
Santa Rita stretches south of corso Peschiera between corso Siracusa, corso Sebastopoli and corso Unione Sovietica, with the sanctuary, the stadium and the piazza d'Armi park as landmarks. It is one of the city's most populous residential neighbourhoods, with blocks built during the decades of expansion, inner courtyards, schools of every level and a network of shops along via Tripoli, corso Sebastopoli and the inner streets.
Families have lived here for generations: the parents who bought when the neighbourhood was built, the children who stayed in the area, the grandchildren in the schools. It is the setting in which tax matters intertwine with caring for relatives, the home to pass on to the children and the pension.
- By car: corso Siracusa or corso Trapani northwards to corso Peschiera, then the inner streets of Pozzo Strada. About ten minutes.
- By public transport: the buses on corso Trapani and corso Siracusa reach piazza Rivoli, a few minutes on foot from the office.
- By video call for matters with documents already in digital form, which means almost all of them.
- By appointment only, in the office or remotely.
02 · Carers and Law 104
Hiring a carer and managing Law 104
In Santa Rita it is common for an elderly parent to live in the family home, cared for by children who live a few streets away and by a carer. Managing the employment relationship and the related benefits is one of the most common requests that come from the neighbourhood.
Hiring
Contract under the domestic work collective agreement, notification to INPS (Italian social security) by the day before the start, choice between live-in and hourly.
Every quarter
Contributions with the INPS payment slip, monthly payslip, holidays and thirteenth-month pay. See domestic workers and carers.
In the return
The contributions paid are deductible, and for the care of people who are not self-sufficient there is a deduction on the expenses within an income limit.
The benefits
Leave for carers, disability and attendance allowance, reduced VAT on certain purchases.
A carer hired by a child for a parent must be set up correctly: the employer is whoever signs the contract, and the deduction for the contributions goes to whoever pays them. If the parent has income of their own, it is sometimes better for the parent to be the employer.
03 · Transfers
Passing the flat to the children: the possible routes
The neighbourhood's flats have in most cases been owned for decades, and sooner or later the question arises of how to pass them to the next generation. There are several routes, with different taxes and consequences, and the choice should be made calmly and not under pressure.
| Route | How it works | What it involves |
|---|---|---|
| Inheritance | The property passes to the heirs after death | Return within twelve months, taxes with an allowance for children, land registry transfer |
| Gift | Notarial deed during the donor's lifetime | Same allowances as inheritance; watch out for a sale within twenty years |
| Bare ownership | The children receive ownership, the parent keeps the use | The parent pays IMU (municipal property tax) and taxes as usufructuary |
| Free loan for use | The child uses the parents' home | With a registered contract the IMU can be reduced |
| Sale to the child | Sale at a real price | Transfer taxes, possible first-home relief |
| Family pact | For anyone with a business to hand over | A tool for the business, not for the home alone |
The land registry records must be checked before any deed: in the neighbourhood's buildings it happens that a garage or cellar is still registered in the name of a seller from decades ago.
04 · Expenses
The 730 of a Santa Rita family
The tax return of a family with children and elderly parents is full of expenses that can be recovered, but only if documented in the right way. The pre-filled return contains some of them; the rest must be added.
- Medical expenses for the whole family, including those for dependent relatives and those for the carer if they count as care expenses.
- Care home and day centre fees: the part relating to health services is deductible, with the facility's certificate.
- Children's school and sport: fees, school meals, trips, sports activities for children between five and eighteen.
- Condominium works: facades, roofs, lifts, with the building administrator's certificate.
- Mortgage for anyone who has bought recently, and the other, lesser-known deductions.
- Dependent parent: possible if their income stays below the threshold, with the share split between the children.
Social and health care ISEE
For home care and residential care fees a specific ISEE (the Italian means-test indicator) is needed.
- It can use the restricted household: only the person cared for and their spouse
- It counts for the contribution to care fees and for the Comune's services
- It can be done even if the parent lives alone in their own home
- The dedicated page explains when it is worthwhile
05 · INPS matters
INPS letters to the neighbourhood's pensioners
A sizeable share of Santa Rita's residents receive a pension, often topped up by income-linked benefits. These benefits require periodic confirmations, and failing to reply has an immediate effect on the payment.
ICRIC and ICLAV
Declarations on hospital stays and on work activity for those receiving the attendance allowance or disability benefits.
Social allowance
For those over sixty-seven on a low income: requirements and annual check.
Contribution statement
For those close to retirement: checking for missing periods before the application.
06 · VAT numbers
The shops and businesses of Santa Rita
Via Tripoli, corso Sebastopoli and the streets around the square have a network of shops, medical practices, gyms and service businesses that work with the residents. For these partita IVA holders (VAT-registered businesses) the practice handles bookkeeping, daily takings, INPS contributions and tax returns, with the choice between the flat-rate scheme and the ordinary regime made on real figures and a calendar of deadlines sent in advance.
Frequently asked
The questions that keep coming up
My mother lives alone in Santa Rita and needs a carer. Who hires her, me or my mother?
Either of you can. If the employer is your mother, the contributions are deducted in her return; if it is you, in yours, but the deduction for caring for someone who is not self-sufficient also goes to whoever bears the expense for a relative.
The choice depends on each person's income and on who really pays. It is worth deciding before the notification to INPS, because changing afterwards is more complicated.
We want to put my parents' home in my name and my brother's. Better now or through inheritance?
The taxes are similar, because the allowances for children apply both to gifts and to inheritance. The difference lies in flexibility: with inheritance the parents remain owners and free to change their minds; with a gift, or with bare ownership, the transfer is final.
The IMU on a second home for whoever receives it and the possibility of selling in future also count. We discuss it with the land registry records to hand.
My father has received a letter from INPS reducing his pension. What could it be?
In most cases it is an income declaration that was not filed, such as the RED, or a recalculation after income reported by the Agenzia delle Entrate. The letter states the reason and the deadline for replying.
Bring it to us straight away, even as a photo: the missing declaration is filed and the pension is restored with the recoverable arrears.
How long does it take from piazza Santa Rita to the office?
By car about ten minutes along corso Siracusa or corso Trapani. By public transport, the bus to piazza Rivoli and then five minutes on foot.
For the 730 and the ISEE you do not need to come: documents by email and an appointment by video call. If you prefer to come in person, we arrange it.
Let's talk
Anyone caring for a parent has paperwork in three different offices
INPS (social security), the Agenzia delle Entrate (the Italian Revenue Agency) and the Comune (municipality) ask for different documents for the same situation. We line them up once, with a single list and a single deadline to remember.