- B -

BASE IMPONIBILE - TAXABLE BASE

Value on which the rate must be applied to determine the tax due. Concerning direct taxes (Irpef and Irpeg), the taxable base corresponds to the amount remaining after having applied to the gross income all the deductions and reductions envisaged; for Ici, it is a multiple of the revaluated cadastral value.

Concerning indirect taxes it varies for each tax: for example in VAT it is normally represented by the amount due for transfers and provision of services, while in registration fee it is the value of the product or right.

BENE AD USO PROMISCUO - PRODUCT FOR MULTIPLE PURPOSES

Goods used both for carrying out a business or profession and for other purposes.

This category includes, for example, the vehicle used both for carrying out one’s professional activity and as private vehicle.

BENEFICI ACCESSORI - FRINGE BENEFITS

Goods and services granted to some employees as a form of extra salary; generally speaking they are intended to facilitate the beneficiaries in the performance of their duties, or are given as an incentive.

The use of a company vehicle or company houses, or loans at particularly favourable interest rates, for example, are fringe benefits.

BENI AMMORTIZABILI - AMORTIZABLE GOODS

Goods used for carrying out a business, the cost of which is charged over several financial years according to their level of obsolescence and their use.

BENI STRUMENTALI - CAPITAL GOODS

The so called goods of repeated utility, essential for carrying out a business, craft or profession.

Their cost is not entirely deducted in the purchase period but distributed throughout several financial years according to the logic of amortization.

BLACK LIST - BLACK LIST

(see: Tax haven)

BOLLA DI ACCOMPAGNAMENTO - WAYBILL

Fiscal document containing the description of the travelling goods, generally replaced by the transport document.

Currently the waybill is compulsory only for some types of goods (tobacco, matches, products subject to excise duty and tax on consumption).

BOLLO (IMPOSTA) - STAMP DUTY

Tax owed for the preparation of deeds, documents and registers specifically identified by law.

It can be paid by computer-generated stamp, using the form F23 or the "F24- identifying elements" only for stamp duties on lease contracts).

BONUS FISCALE - FISCAL BONUS

Synonym of tax credit granted when specific conditions occur. It can be used for the payment of taxes and for the payment of withholding taxes.

BUONO D’IMPOSTA - TAX CREDIT BONUS

Tax concessions consisting in the grant of a credit by the Tax Administration and that can be used exclusively to repay tax debts.

It was introduced to replace other concessions in relation to direct taxes.


AVVERTENZE D'UTILIZZO: Il presente glossario contiene una definizione dei termini più utilizzati in ambito fiscale in Italia, tradotti e spiegati in inglese dall'Agenzia delle Entrate.
La spiegazione di ciascuno dei termini indicati in questo glossario è di carattere meramente orientativo e priva di valore legale; si raccomanda, quindi, di tenere conto del contesto e dell'evento in cui essi vanno applicati, in quanto il significato loro attribuito potrebbe differire rispetto a quello qui rappresentato.

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