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Italian Constitutional Court IRAP tax ruling
Overview
The Italian Constitutional Court issued ruling no. 153/2026 to clarify the application of the Regional Tax on Productive Activities (IRAP) to professional associations.
The Court determined that professional associations are not automatically subject to the tax simply due to their formal establishment or the sharing of office spaces and management costs. Instead, the ruling emphasizes that taxability depends on the substance of the activity. If professional work remains personal, individual, and autonomous, the tax exemption for individual practitioners remains valid.
This decision specifically challenges previous interpretations by the Italian Revenue Agency, such as Circular 4/E/2022, which had equated professional associations to companies to subject them to the tax. The Court ruled that for an association to be a separate taxable entity, the profession must be “concretely exercised in common” and involve a functional, structural organization of shared activity rather than just the sharing of expenses.
Entities
Timeline
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[BUSINESS] 2 sourcesItalian Constitutional Court clarifies Irap tax rules for professionals
The Italian Constitutional Court ruled that professionals in associated offices are not automatically subject to Irap if their activity remains personal and autonomous, regardless of shared costs.
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[BUSINESS] 2 sourcesItalian Constitutional Court clarifies IRAP tax rules for professional associations
The Italian Constitutional Court ruled that professional associations are exempt from IRAP if members continue to perform their professional activities individually and autonomously rather than in a shared, co-
Sources
ameve.eu · buildnews.it · business.laleggepertutti.it · commercialistatelematico.com