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Fixed fee of 15% on arrival for teachers giving private lessons. This is what is planned in a measure contained in the latest maneuver project. "As of January 1, 2019 – we read – compensations resulting from the activity of private lessons and repetitions made by professors holding chairs in schools of all levels, a surtax of substitution on personal income tax and regional and municipal surcharges equal to 15%, with the possibility of applying the income tax in the usual way ".
Public officials who carry out teaching activities in a private capacity in accordance with the regulations in force must communicate to their own administration, among other things, the exercise of extra-professional didactic activities in order to verify any possible incompatibilities ". "The tax is paid – the text reads – within the time allowed for payment of personal income tax for settlement, calculation, collection, refund, penalties, interest and litigation provisions for income taxes are applied. "
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