25.02.2014 - IRAP (Regional Tax on Productive Activity) refund for medical doctors and small business owners

The recent judgement of the Court of Cassation (no. 2967 of 02.10.2014) has rejected the appeal of the Inland Revenue and once again agreed with a medical doctor who does not have her own studio that allows her to conduct her work but uses two state laboratories instead. It gives the opportunity to medical doctors and other health care workers (as well as to small business owners) to pay closer attention to the fact that it is possible to request a refund of the IRAP premium unduly paid, provided that the taxpayer does not use his own facilities do conduct the business. It is worth reminding that the more time passes, the less will be the refundable amount.

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