Tax code for undocumented foreign minors in Italy

Undocumented foreign minors in Italy will receive the Italian tax code to be registered in the national health system.

On June 7, 2022, by Resolution No. 25/E, the Revenue Agency (Agenzia delle entrerate) clarified by mentioning the Italian law which regulates the right of unidentified minors living in the country to use the national health system.

1. Who exactly is the resolution addressed to?

The resolution concerns obtaining the tax code in Italy that will be assigned to undocumented foreign minors and unaccompanied foreign minors, so that they can benefit from health assistance.

2. Italian legislation on the right to national health assistance

Article 63 of Prime Minister’s Decree of 12 January 2017 (Definition and updating of the essential levels, referred to in Article 1, paragraph 7, of Legislative Decree No. 502 of 30 December 1992) in paragraph 4 provided that

“Foreign minors present in the national territory, who do not comply with the rules of entry and stay, will be registered with the National Health Service and will benefit from health care under the same conditions as Italian citizens.”

In addition, Article 14 of Law No. 47 of 7 April 2017 (provisions relating to measures for the protection of unaccompanied foreign minors) determined the compulsory and free registration with the national health service of

“unaccompanied foreign minors, even while awaiting the issue of a residence permit, following judicial findings after their discovery on national territory”.

Based on these regulatory provisions for the protection of foreign minors, due to their condition of greater vulnerability, and considering that at present the Tax Code is the identification code considered mandatory for the registration in the national health system by the local health offices, the tax code must be assigned to this category of foreign minors, even if they do not have a regular residence permit.

3. Procedure for assigning the Italian tax code to undocumented minors

In order to standardize the behavior of the offices of the Revenue Agency throughout the national territory, the following operational operations guidelines are therefore provided if the minor has not already been assigned a tax code.

3.1. Where to file the application for the Italian tax code

Requests for allocation of the tax code relating to foreign minors must be filed with the services of the Tax Agency by the local health unit responsible for the registration of foreign nationals in question within the national health system. The local health office requests the tax code as a third party obliged to indicate the tax code of other subjects in accordance with article 6, paragraph 2, of Presidential Decree No. 605/1973 (provisions relating to the register of taxes and the tax code of taxpayers).

3.1. How to submit the application

Such requests should be submitted by the relevant health unit through the registry form AA4/8 – Request for assignment of tax code, communication of data modification and request for health card/duplicate health card (natural persons) as third party request, indicating as type of request the code 17 – Subjects obliged to indicate the tax code of third parties, such as social security bodies, banks, sports associations, etc. (art.6, paragraph 2, Presidential Decree No. 605/1973) or, if it concerns more than one child, by means of a single request containing all the information required by the aforementioned model for each child .

A statement from the requesting health office must be attached, certifying the reason for the tax code request and the correspondence between the personal data indicated therein and the personal information from the family acts on the basis of which the registration in the health plan system is running.

The Revenue Agency office receiving the application must acquire all documents produced by the ASL establishment from the records and perform due diligence search for the person in the archives of the Tax Register, even for partial personal data; it’s for check that the minor does not already have a tax coderegistered on the basis of personal data different from those declared by the ASL establishment.

3.3. Generation and issuance of the tax code

Once the tax code has been generated, the Office communicates it to the applicant ASL: this will be the responsibility of this establishment to communicate the tax code to the holder of parental authority or to the head of the first reception structure.

Regulatory framework :

First-level local regulations:



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