{"id":1360,"date":"2026-02-26T17:04:44","date_gmt":"2026-02-26T16:04:44","guid":{"rendered":"https:\/\/studiodagostini.com\/?p=1360"},"modified":"2026-02-26T17:05:00","modified_gmt":"2026-02-26T16:05:00","slug":"withholding-taxes-on-commissions-received-by-travel-agencies-and-others","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/en\/circulars\/2026\/02\/26\/withholding-taxes-on-commissions-received-by-travel-agencies-and-others\/","title":{"rendered":"Tax deductions on commissions received by travel agencies and others"},"content":{"rendered":"<p>We would like to remind everyone that, as of 1 March 2026, commissions received by travel and tourism agencies, agents, recommenders and maritime and air brokers, will be subject to the withholding tax provided for in Article 25-bis of Presidential Decree 600\/1973.<\/p>\n<p><!--more--><\/p>\n<p>In particular, Article 1, paragraphs 140-142, of the Budget Law 2026 (Law No. 199\/2025) eliminated the withholding exemption regime provided for by Article 25-bis, paragraph 5, of Presidential Decree No. 600\/1973, which remains applicable for the commissions listed above <strong><u>paid<\/u><\/strong> until 28.02.2026.<\/p>\n<p>Recall that the withholding tax in question is ordinarily applied at the rate of half of the first income bracket for IRPEF purposes (currently equal to 23%), i.e. the\u2019<strong>11,5%<\/strong>, of the commissions paid; if, in the exercise of his activity, the agent makes use, on a continuous basis, of employees or collaborators, the withholding shall be equal to the <strong>4,6%<\/strong> (20% of 23%).<\/p>\n<p>The payment of the reduced withholding tax of 4.6% is, however, conditional on the recipient submitting a declaration stating that he\/she meets the requirements.<\/p>\n<p>We specify that this withholding continues to <strong><u>not<\/u><\/strong> levy on commissions received by authorised retailers of travel documents relating to the carriage of persons, who buy and sell tickets <strong><u>in its own name and on its own behalf<\/u><\/strong>, without accruing any commission, since it is precisely the purchase and sale of tickets.<\/p>\n<p>All persons paying such commissions are obliged to withhold tax, excluding:<\/p>\n<ul>\n<li>tax representatives for VAT purposes of foreign entities (Article 17(3) of Presidential Decree 633\/72), which do not have a permanent establishment or fixed base in Italy;<\/li>\n<li>intra-EC operators (or from non-EC States with which adequate administrative cooperation instruments exist), who have been allocated an Italian VAT number (so-called direct identification, provided for in Article 35 of Presidential Decree 633\/72), without a permanent establishment or fixed base in Italy;<\/li>\n<li>persons under the flat-rate scheme under Law 190\/2014;<\/li>\n<li>persons without a VAT registration number.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.<\/p>","protected":false},"excerpt":{"rendered":"<p>We would like to remind everyone that, as of 1 March 2026, commissions received by travel and tourism agencies, agents, recommenders and maritime and air brokers, will be subject to the withholding tax provided for in Article 25-bis of Presidential Decree 600\/1973.<\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1360","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1360","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/comments?post=1360"}],"version-history":[{"count":2,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1360\/revisions"}],"predecessor-version":[{"id":1362,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1360\/revisions\/1362"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/media?parent=1360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/categories?post=1360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/tags?post=1360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}