The procedure dedicated to private taxpayers to indicate, modify or regulate the special domicile arrives, all via a platform that will soon be available on the Revenue Agency website. This is the innovation introduced by Revenue provision 379575/2024.
The address to which the revenue document refers is the one where natural persons, professionals and other private law entities, not required to be registered in professional registers, lists or registers or in the business register, can receive deeds, measures, notices and communications. However, companies and professionals whose addresses must be registered in the National Index of digital domiciles of companies and professionals are excluded from the procedure…
