Exemption from Stamp Duty

Exemption from Stamp Duty for Sworn Translations

Exemption from Stamp Duty for Sworn Translations

To carry out an asseveration (sworn translation of a document from a foreign language into Italian), the Italian law requires the application of revenue stamps on the translated pages, although the quantity and type of revenue stamp vary depending on the Court providing the service. For example, at the Court of Como, it is necessary to apply a €16.00 revenue stamp every 4 translated pages, including the translator’s declaration of conformity. The Court of Lecco, on the other hand, asks for a €16.00 revenue stamp every 4 translated pages in addition to another stamp for the translator’s declaration of conformity, independent of the number of pages translated. Finally, in Bergamo, both a €16.00 revenue stamp and a €3.84 revenue stamp are applied every 4 translated pages.

Nevertheless, some kind of documents are exempt from stamp duty. The following is a list of every type of sworn translation for which a revenue stamp is not necessary.

INSTANCES IN WHICH THE EXEMPTION FROM STAMP DUTY IS PROVIDED FOR (extract from the articles referred to in the table in Attachment B of Presidential Decree no. 642, dated 26/10/1972, amended by Presidential Decree no. 955, dated 30/12/1982 and the following Laws):

160) Petitions to legislative bodies (art. 1);

231) Exercise and protection of electoral rights and creation of electoral rolls (art. 1);

230) Creation of lists and rolls, payments and oppositions concerning the office of the magistrate, the military service, and other personal activities regarding the State, Regions, Provinces, and Municipalities (art. 2);

180) Penal proceedings (rehabilitation included), public security and disciplinary proceedings within the limits provided for in art. 3 in the table in Attachment, Presidential Decree no. 955 – (art. 3);

040) Documents in the interest of the State upon request of public offices (art. 4);

200) Inquiries and collection of taxes for submission to the competent offices (statement of succession included) and applications for refund and suspension of tax payment (art. 5);

240) Applications for transactions related to public debt (art. 7);

240) Documents related to poverty, proven by certificate of registration as a low-income earner (art. 8);

270) Support of or admission to charitable institutions (art. 8);

080) Mandatory social security and family allowances (art. 9);

210) Pension, allowance, or severance payments or packages including for foreign citizens, borrowing activity for transfer of wage share (art. 9);

250) Registration as a jobseeker (art. 9);

090) Medical examinations in the exclusive interest of public health and preventative care (art. 10);

060) Admission to, attendance at, and evaluation of pre-school, compulsory school, nurseries, and upper secondary school (art. 11);

260) Exemption from school fees; study grants and academic subsidies (art. 11);

120) Procedures related to litigations regarding mandatory social security, family allowances, work, employment in the public sector, and pensions (art. 12);

150) Procedures related to litigations concerning fair lease agreements for the letting of urban property (art. 12);

020) Full adoption, joint custody, child support (art. 13);

020) Recognition of legitimate children by registered low-income earners (art. 13);

100) Applications for Criminal Records Certificates (art. 14);

190) Co-operative transactions within the limits provided for in art. 20 of the table in Attachment B, Presidential Decree no. 955 – (art. 20);

030) Creation of independent farming businesses (art. 21);

030) Granting of aid in the agriculture sector and loans in agriculture (art. 21 bis);

170) Expropriation procedures and related compensation (art. 22);

010) Issue of subscriptions for passenger transport (art. 24);

130) Medium- and long-term (or any duration) credit transactions in applicable sectors. (articles 15 and 16, Presidential Decree no. 601, dated 29/9/1973);

140) Procedures for dissolution of marriage or cessation of civil effects (art. 19 Law no. 74, dated 6/3/1987);

110) Suggestions for tender and recruiting among Government Departments and related documents (art. 1 of Law no. 370, dated 23.8.1988);

220) Residence permits.

(*) WARNING: For further instances of exemption from stamp duty, the applicant must provide documentary evidence concerning the existence of the particular rule that establishes such exemption, keeping in mind the abrogation of the tax benefits provided for by the laws in force before 1/1/1973 (art. 40 Presidential Decree no. 642, dated 26/10/1972, and art. 42 Presidential Decree no. 601, dated 29/9/1973).

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