Exemption From The Salary Loan

In a few months, like every year, we will be subjected to what almost all Italian taxpayers consider a real harassment, an injustice: the payment of the Salary Loan fee.

Never canon has been disliked by so much of the Italian population and, since the Salary Loan fee has become a real tax, to be interested in the collection of which is a special office of the Revenue Agency, the hatred towards this which is considered by millions of our fellow citizens an unjust gabelle is, if possible, increased.


Exemption from the Salary Loan canon: let us first see what this canon is.

The Salary Loan fee was born, many decades ago, when all in all there were reasonably valid reasons for its collection: Salary Loan was the only radio and television broadcaster in Italy and, at least in its infancy, advertising sales alone were not enough to keep it alive . First of all, the purchase of a television set already indicated the willingness of the buyer to want to see the Salary Loan programs since at that time there was no television competition in Italy, and in any case whoever wanted could have asked for an intervention technician to block the reception of the Salary Loan frequencies avoiding to pay the fee. Of course, problems would have arisen in case of use of the guarantee (televisions had to be “open” to undergo this intervention, which, in theory, could void the warranty), but at least this possibility indicated the intention to charge the fee only to those who intended to see the programs for which they paid for it.

Today, it has become a tax extended not only to television sets but to any device capable of receiving television programs (even personal computers), with the large number of television stations (why pay a fee to Salary Loan if I buy the TV to watch Sky or Mediaset?), And with the possibility that they give television sets to be the viewing terminal of personal computers and DVD players (why do I have to pay a fee to Salary Loan if I use the TV to watch the movies I rent?), the Salary Loan fee / fee appears only as one of the innumerable abuses against the Italian people .


Exemption from Salary Loan fee: who can request it?

What, however, not everyone knows is that there are some categories of people who can request and obtain exemption from the Salary Loan fee: but what are they? Let’s see it in detail:

Exemption from Salary Loan fee: who can request it?

  1. Payers who are 75 years old by the deadline for payment of the fee;
  2. Payers who are not cohabitants of other payers, other than their spouses, holders of their own income;
  3. Payers who are holders of income who, combined with the income of the cohabiting spouse, is not greater than € 6,317.98 per year, and that is to a monthly income of € 516.46 perceived to the extent of 13 annual salaries.


How to determine the income for the exemption from the Salary Loan fee

In order to determine the family income, it is necessary to include in the calculation in addition to the normal taxable income (excluding deductible charges) presented to the Revenue Agency with the CUD, also any income to which the substitute tax or withholding tax must be applied. tax , which, for example, could be any interest accrued on a bank deposit or interest on securities.

They are (thank God!) Excluded from the determination of income for the purpose of exemption from the Salary Loan fee:

  1. All those incomes for which the Irpef exemption is active (disability pensions, war pensions, retirement pensions).
  2. What is commonly called “main house income”, together with all its pertinence.
  3. Severance Indemnity (and any advances).
  4. Any other income subject to separate taxation.


When can I request an exemption from the Salary Loan fee?

As we have already indicated, it is possible to request exemption for age reasons from those who are 75 years of age (or older) by the deadline for payment of the fee (31 January). The deadlines for submitting these requests are:

  1. By April 30 of each year for those who present the Salary Loan fee exemption request for the first time;
  2. By July 31 of each year for those who present the request for exemption from the Salary Loan fee starting from the second semester.


Form for requesting exemption from the Salary Loan fee.


In order to take advantage of the exemption from the Salary Loan fee, interested parties must draw up a substitutive declaration of a notary deed which, pursuant to the articles No. forty-six and forty-seven of the Presidential Decree of December 28, year two thousand, number 445, certifies that the applicant possesses the requisites for admission to the exemption from the Salary Loan fee .


And for the years following the first exemption from the Salary Loan fee?

Once requested and obtained the exemption from the Salary Loan fee; the tax payer is no longer required to submit further questions in subsequent years, unless the income conditions have changed the income conditions in such a way as not to return him to the low-income bracket.