Regulation No. 29, dated 16 September 2026, establishes the procedures for completing, submitting, and transmitting the Dichiarazione Reddituale e Patrimoniale (DRP) – the Income and Asset Declaration – for the purpose of calculating the ICEE (Indicatore della Condizione Economica Equivalente). The ICEE is a means-test indicator used to determine eligibility for social benefits, tax deductions, and subsidized services in San Marino. The regulation standardizes the data fields, valuation methods for assets, and the electronic submission process via the tax authority’s portal.
Key Takeaways
- Unified Declaration Form: The DRP consolidates income from all sources (employment, self-employment, capital, real estate) and worldwide assets into a single annual filing.
- Asset Valuation Rules: The regulation prescribes specific valuation criteria for real estate (cadastral value), financial investments (market value), and business interests (net equity).
- Electronic Filing Deadline: Taxpayers must submit the DRP electronically by 30 June each year, with the first mandatory filing covering the 2026 tax year.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement