Module 222 min2210 wordsFree — no account
The substitute tax on the revaluation, its payments and TFR advances
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Substitute tax on TFR revaluations, what it is, updated 30 July 2026 (lines 102-108) — verified on September 24, 2026
- Agenzia delle Entrate — Computing the first instalment and the balance (lines 102-112) — verified on September 24, 2026
- Agenzia delle Entrate — How and when to pay (lines 102-115) — verified on September 24, 2026
- Gazzetta Ufficiale — Italian Civil Code, art. 2120, paragraphs on advances, version 5 (lines 36-57 and 90-98) — verified on September 24, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Substitute tax on TFR revaluations — 17 %
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.