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Company Incorporation in Italy

How to start an Italian limited company. Incorporation or formation of a company in Italy.



Registration for Taxes


In general, foreign shareholders as well as their legal representatives (that is of course if they are not legal or Italian citizens) may choose Italy as a fiscal residence. The fiscal code in Italy in many aspects is considered as a Social Security or identification number.

Tax on corporate income or IRES: “imposta sul reddito delle società”

This tax is calculated on taxable income for the year or period determined by law or the constitution articles. It does not necessarily coincide with a calendar year or a period of twelve months.

The IRES is to be paid by the company itself. The tax base and the declaration must be delivered within a certain period after the end of the fiscal year.

The IRES is applied to the income of all the individuals resident, regardless of the place of production.

For non-resident companies, the tax is applied only to the income generated in Italy. A company or entity is considered resident if it is Italy for most of the accounting period or, alternatively, have one of the following elements:

  • The legal office
  • The administration office and the main object of activity.

Pension funds and mutual funds of investment securities are taxed differently.