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AT announced, through the Circulated Letter No. 20264/2024of February 5, the list of Municipalities and the surcharge rates released by them for collection in 2024 necessary to complete the income declaration model 22, which affect taxable income subject to and not exempt from IRC for the 2023 tax year .
For the purposes of applying the table, and with the aim of dispelling any doubts, AT clarifies that:
- The normal municipal surcharge rate is applied when the taxpayer does not meet the requirements to take advantage of any reduced rate or exemption launched by the Municipality;
- Only taxpayers who meet the specific requirements defined by the municipality, highlighted in the “Scope” column and the taxpayer does not meet the requirements to take advantage of any of the exemptions launched by the Municipality, can only benefit from the reduced rates of the municipal surcharge;
- Only taxpayers who meet the specific requirements for each exemption defined by the municipality, highlighted in the “Scope” column, can benefit from exemptions from municipal taxes.