The Revenue Agency, with the answer n. 461 / E of 9 October 2020: “Stamp duty on sworn appraisal and attachments”, provides useful clarifications regarding the taxability of the certification of an expert, necessary for the disbursement of public contributions in favor of entities and companies, through a tender. Let’s see what it is.
Question from the taxpayer
The instant is a company that works in support of the Region and deals with the management and control of funds and the investigation for the granting of such loans.
The discipline of stamp duty provides for the payment of the tax for the sworn appraisal.
The petitioner asks to know the tax treatment for the purposes of the tax in question to be reserved for sworn expertise (Certification report) and the enclosed documents such as the check list and the summary statement of the expenses reported which, as reported by the interpellant, “form an integral part of the auditor’s certification report”.
The sworn appraisal is also subject to stamp duty
Preliminarily, the Revenue Agency provides clarifications regarding the two types of appraisals. In particular:
- the sworn expertise it consists of a simple script containing declarations;
- the sworn appraisal it consists of a real public act.
With the sworn appraisal, therefore, the expert draws up a document containing confirmed elements under his own personal responsibility.
With reference to stamp duty, article 28 of the Tariff, second part, attached to Presidential Decree no. 642/1972 establishes that they are subject to:
“The types, drawings, models, plans, demonstrations, calculations and other works of engineers, architects, surveyors, surveyors and gauges; liquidations, demonstrations, calculations and other accounting work by liquidators, accountants and professionals in general “.
This latter provision, therefore, identifies a series of documents which are characterized by the fact that they are prepared, certified and defined by “professionals in general”.
In other words, by persons authorized to carry out certain professional activities.
In the case in question, the certification report is one of the “other accounting jobs of professionals in general”. Therefore, the same is subject to stamp duty pursuant to the provisions of the aforementioned article 28.
The provision is also applicable with reference to the check list and the summary statement of the reported expenses which “form an integral part of the auditor’s certification report”.
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