there are 1.7 million and the average income is 15 thousand euros (and 15% flat tax) - Corriere.it
Are approximately 3.7 million natural persons with VAT numbers in 2021. Figures in line with the previous year, explains the MEF by publishing the data relating to tax returns for 2021. But, according to the report, the subjects adhering to the flat-rate regime are approximately 1.7 million, with taxable income of 25.2 billion euros for an average value of 15,601 euros and a substitute tax (15% or 5% for the first five years of activity) equal to 3 billion euros for an average value of 1,874 euros.
On the other hand, the declarations of partnerships - 707,802 - decreased (-2.1%) with an average declared income of 52,980 euros, an increase of 12.4% compared to 2020.
As regards natural persons, of the approximately 41.4 million personal income tax payers, 85% mainly has an income from employment or a pension. Business activity or self-employment for 6.4% of the total, also including that under the flat-rate and advantageous regime. The number of subjects affected by the Synthetic Tax Reliability Indices (ISA) in 2021 amounted to 2,418,313 taxpayers, an increase compared to 2020 (+17%). Taxpayers are made up of 53% natural persons, 19% partnerships and 28% corporations and non-commercial entities, in line with the previous year. In 2021, the share of more virtuous taxpayers will increase, with an ISA of at least 8, reaching 44.6% of the total