With reference to the remuneration received for the civil service it is necessary to distinguish according to whether they were received before or after the entry into force of Legislative Decree no. 40/2017 (i.e. if before or after April 18, 2017).
In detail, if it concerns emoluments received before the aforementioned date, it is necessary to refer to the clarification given by the Revenue Agency in the Circular no. 24 / E of 2004. In this document of practice, the Financial Administration specifies that in the absence of the legislative conditions that made it possible to configure the employment relationship of the volunteers as a real employee relationship, these amounts were to be qualified as income of ccoordinated and continuous processing with the consequent application of withholding taxes.
Subsequently, the legislator intervened with the Legislative Decree no. 40 of 2017, in which art. 16 paragraph 1 the so-called universal civil service. It states that the universal civil service relationship is established with the signing of the relative contract between the young man selected by the accredited body and the Prime Minister’s Office. From a tax point of view, this cannot be assimilated to any form of employment relationship of a subordinate or parasubordinate nature and does not entail the suspension and cancellation of placement lists or mobility lists.
The indication in the tax return
In paragraph 3 of the same art.
16 it then reads that the checks attributed to operators in universal civil service, classified in the income deriving from the hiring of obligations to do, not to do or allow, are exempt from taxation and are not taxable for social security purposes.
Therefore, on the basis of the aforementioned, for the fees received from April 18, 2017 and deriving from the civil service, these are exempt (they do not participate in the IRPEF tax base or in the social security taxable basis). The reader can report them, however, in his income model by indicating them under the heading RL16 of the PF / 2020 Income Model or to line D5 (code 3) of Model 730/2020 depending on the model presented.
The remuneration received before the aforementioned date, however, had to be reported in the framework of the “Employee and assimilated income” of the reporting model.