To avoid paying the Rai license fee, anyone who does not own a TV set must send the substitutive declaration of non-possession. Every year?
The tax on the possession of a device capable of receiving the digital terrestrial signal will continue to be paid in the bill in 2023.
Nothing has changed with the new year. So many hypotheses about how we would have corresponded the Rai Canon after the elimination of the items from the electricity bill and, in the end, everything remained the same. Most people pay with charge on the electricity bill. Only in the event that no member of the registered family is the holder of a residential electricity contract will the payment with model F24 by January 31st. The third and final method of payment is the charge on the pension accrual provided that the income of the household is less than 18,000 euros. The amount is of 90 euros per year (10 installments of 9 euros) for all citizens in Italy who own a television set. There are some exceptions. Exempt from the payment are foreign diplomats and soldiers, people over 75 with basic income and citizens who do not own a television.
Let’s take a closer look at the cases of exemption and then answer a question sent to the editorial staff. “My mother, hospitalized in RSA, presented the substitutive declaration of non-possession of a TV set. Are you required to file a return each year?“.
RAI fee, who can send the substitutive declaration of non-detention
The citizens do not own a television they must submit the substitutive declaration of non-detention despite being the holders of an electricity contract. In this way they will be able to avoid paying the tax. Fundamental condition is that no family member (people linked by marriage, kinship, affinity, adoption, guardianship of cohabitants and with habitual residence in the same Municipality) owns a TV set.
Even the heirs of a house whose electric utility is still in the name of the deceased person and where there is no television will have to proceed with sending the declaration. Let’s answer the reader’s question right away. The substitute declaration of non-possession of a television set it is valid for one year.
It must be presented only by electricity holders (or by the heirs) from July 1st to January 31st of the following year to be exempted for all the following year. In order not to pay the rent in 2023, therefore, the declaration should have been sent between 1 July 2022 and 31 January 2023.
Proceeding with forwarding between February 1st and June 30th you can take advantage of the exemption only for the second semester of the year (corresponding, therefore, half the fee).
Clarifications on the exemption document
If a citizen activates a new electricity supply user and turns out not to own another residential user in the year of activation, the substitute declaration should be presented by the end of the following month on the date of activation of the supply. In this way the exemption would start from the date of activation of the user.
If, on the other hand, the conditions for the exemption should change during the year (you buy a television) then it will be necessary communicate immediately the event to the Revenue Agency and the Rai Fee will begin to be paid.
How to submit the declaration for not paying the fee
The substitute declaration form of non-detention must be presented by the taxpayer (or by the heir) to the Revenue Agency. A first method is telematics. Just connect to this link (AdE official website) and access the service with your digital credentials.
Alternatively, you can contact the authorized intermediaries such as CAF and professionals or send the model with an identification document by registered letter without envelope (Revenue Agency – Provincial Directorate I of Turin – TV License Office – PO box 22 – 10121 Turin).
Finally forwarding can also be done through certified mail provided that the declaration is signed with a digital signature. Email address is [email protected].
Other cases of exemption from payment
We conclude with a brief mention of the other two cases of exemption from payment of the Rai license fee. The first concerns the citizens who they turned 75 and have their own income and that of their spouse less than 8 thousand euros. There must not be other cohabitants with their own income in the household (except domestic collaborators, caregivers and domestic workers).
Even the over 75s will have to send a self-declaration to avoid paying the Canore Rai by filling out section I of the specific model easily available on the Revenue Agency portal. In the declaration you must certify that you meet the requirements to obtain the exemption from the payment.
The relief will be total if the 75th birthday was completed by 31 January of the same year. Will be partial – only for the second half of the year – in the event that the 75th birthday occurs between February 1st and July 31st. In this case the validity of the declaration is not annual. The one already submitted will be considered valid also in the following years unless conditions change.
Finally, they are exempt from paying the tax
- diplomatic agents,
- consular officials and employees,
- officials of international organizations,
- military personnel with non-Italian citizenship and civilian personnel not resident in Italy but with Italian citizenship belonging to NATO forces.
If you have any doubts or want to ask a social security, tax or law 104 question, send your question here.