Italian Constitutional Court Decision No. 153/2026 addresses the application of IRAP to professional associations, with specific reference to notarial associations. According to the Court, the mere existence of a professional association is not sufficient to establish a separate taxable entity for IRAP purposes: it is necessary to determine whether the professional activity is actually carried out jointly and attributable to the association or remains attributable to the individual professionals acting personally, individually and independently. The ruling therefore prioritises the substance of the activity over its associative form and places the burden of proving that the profession is effectively exercised on an associated basis on the Italian Tax Authorities.
Published in La Circolare Tributaria no. 33/2026 by Euroconference.
