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Tax Alert – Italy – Changes to Prepayment

We can confirm that the Italian budget published for 2019 onwards includes changes to the prepayment due from insurance companies.

Article 1066 of the budget unofficially translates to: “The measure of the insurance tax advance is raised to 85% for 2019, 90% for 2020 and 100% from 2021” (La misura dell’acconto dell’imposta sulle assicurazioni è elevata all’85% per il 2019, al 90% per il 2020 e al 100% a partire dal 2021).

An unofficial copy of the budget can be found here.

As always, if you have any questions please get in touch with a member of the team at

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