Regulation containing rules regarding activities carried out by external personnel for seminars, participation in scientific committees, scientific collaborations: – resolution 15502 of 29.05.2020
Circular of 22.06.2020 – Accounting clarifications regarding the application of Regulation No. 15502 of 29.05.2020 Circular of 22.06.2020 (S. Fiori).
Treatment of compensation paid to occasional self-employed workers, regular self-employed workers, and those assimilated to employees: – Circular of 20th July 2018.
Tax Aspects:
According to Presidential Decree 917/1986, Consolidated Text on Income Taxes, any compensation, or reimbursement accompanied by compensation received by individuals residing in Italy or abroad is subject to taxation, even if the expenses are directly borne by the Institute. Non-resident individuals who wish to take advantage of double taxation treaties (where applicable to INFN) must provide a tax residence certificate from the relevant national authority. (Note: Not all treaties in force apply to Research Institutions like INFN).