Tax Rai 2022, which is entitled to an exemption: online form


Rai 2022 fees, in special cases the taxpayer is entitled to the exemption. In other words, it is possible to submit a substitute declaration in accordance with Presidential Decree no. 455/2000 to avoid charging the fee on the electricity bill or to communicate that they are entitled to an exemption from the payment of the fee.

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As indicated on the Agenzia delle Entrate website, taxpayers holding an electricity service for residential household use, in order to avoid charging the TV license fee on their bills, can declare that in none of the houses where the electricity service in their name is activated, there is no television both own and of a family member of the register, submitting the substitute declaration with the appropriate form (DOWNLOAD).

In addition, with the same model, taxpayers who own an electricity service for residential household use can certify the non-possession, in one of the households where the electricity service registered to them is activated, of an additional television in addition to one for which a complaint for termination of the television subscription by seal by the owner or members of his family has been previously filed. The model can also be used by an heir to state that in the home where the electricity user is still temporarily on behalf of a deceased person, there is no television.

These self-declarations are valid for one year.

The model can also be used for:

– declare that the fee is due vis-à-vis the electricity user in the name of another member of the same register family whose tax code must be indicated

– communicate the modification of the conditions, previously attested, for example in the event of the purchase of a television set during the year, occurring after the presentation of a previous substitute declaration, or in the event that the situation of belonging to the same family there is no longer any personal data previously declared by completing part B (part C).

Note: the substitution declaration must not be presented by taxpayers who do not hold a user of the supply of electricity for residential domestic use. For example, if in the same register family one person owns the electricity user and another owns the TV subscription, the charges are only billed on the bill for the supply of electricity and the subscription. will be automatically transferred in the vis-à-vis the owner of the electricity user, without the need to be completed by the former subscriber.

The declaration is presented under its own responsibility and the untruth is punished in accordance with the penal code and the special laws on the matter (articles 75 and 76 of Presidential Decree n ° 445/2000).

How to present the exemption model

The substitution declaration form must be submitted directly by the taxpayer or by the heir via the web application on the website of the Revenue Agency, using the Fisconline or Entratel identifiers, or via authorized intermediaries. In cases where it is not possible to send electronically, the model, accompanied by a valid identification document, can be sent, by registered letter without an envelope, to the address: Agenzia delle Entrate – Direction Provincial I of Turin – Canon TV Office – PO Case 22 – 10121 Turin.

When to submit the exemption template

The conditions of effect of declarations of non-possession are as follows:

– declaration presented from February 1 to June 30: exemption from the payment obligation for the second semester of the same year.

declaration presented from July 1 to January 31 of the following year: exemption from the obligation to pay for the entire following year.

Debit statement on other users

The substitute declaration referred to in Part B may be submitted at any time of the year, it does not have to be re-submitted each year and takes effect, for the purposes of determining the royalty due, depending on the date of entry into force of the certified conditions (“start date” field of the model).

If the prerequisite starts from January 1 of the year of presentation, the membership fee is not due for the entire year.

If the prerequisite runs from January 2 to July 1 of the year of presentation, the subscription is due for the first semester and is not due from the second semester.

If the prerequisite runs from July 2 of the year of presentation to January 1 of the following year, the fee is due for the entire reference year and is not due from the following year.

If the prerequisite exists on dates prior to January 1 of the year of presentation, it is possible to conventionally indicate January 1 of the year of presentation.

Statement of variation of assumptions

The declaration of variation of conditions, which entails the collection of the fee, takes effect from the month in which it is presented.

Exemption for citizens over 75 years old

Citizens who have reached the age of 75, with their own annual income and that of their spouse not exceeding a total of 8,000 euros and without cohabiting partners with their own income (with the exception of domestic workers, workers domestic and nursing assistants), can present a substitute declaration (section I of the specific model) by which they certify that they meet the conditions to be exempted from the payment of the TV license. The advantage applies if one or more televisions are located in the residence, while it does not apply if the television is located in a location other than that of the residence.

The concession is valid throughout the year if the 75th anniversary is celebrated on January 31 of the same year. If the 75th birthday took place from February 1 to July 31 of the year, the benefit is due for the second semester. If the conditions of exemption remain, the subjects having presented the declaration of substitution can continue to benefit from the facility the following years, without proceeding to the presentation of new declarations. If, on the other hand, the requirements attested in a previous declaration of substitution are lost, for example due to an exceeding of the income limit, it is necessary to present the declaration of variation of the conditions (section II of the form of declaration of substitution ).

Citizens who have paid the TV license, despite the required conditions established by law, can request the reimbursement using the form (DOWNLOAD) for the reimbursement request which also contains the declaration of substitution certifying the existence of the conditions and requirements to which they give right to exemption. Alternatively, if the unpaid fee has been paid via the electricity bill, it is possible to request a refund, after submitting the substitution statement certifying the possession of the requirements, using the specific template – pdf which can also be transmitted in line – indicating pattern 1.

Please note that the substitute declaration and the refund request may:

– be sent by registered mail, without an envelope, to the following address: Agenzia delle Entrate – Provincial Directorate I of Turin – Canon TV Office – PO Box 22 – 10121 Turin (in this case a copy of a valid recognition document);

– be sent, digitally signed, by certified e-mail to the address [email protected]

– be submitted by the interested party to any territorial office of the tax administration.

Foreign diplomats and soldiers

The following are exempt from paying the TV license fee, due to international conventions:

– diplomatic agents, in application of article 34 of the Vienna Convention of April 18, 1961;

– consular officials or employees, in application of article 49 of the Vienna Convention of April 24, 1963;

– officials of international organizations, exempt by virtue of the applicable specific headquarters agreement;

– military personnel of non-Italian nationality or non-Italian civilian personnel of non-Italian nationality belonging to NATO forces stationed in Italy, in accordance with Article 10 of the London Convention of 19 June 1951.