Not only lawyers, plumbers and merchants, but also pornographers, thaumaturges and fortune tellers: the rain of taxes arriving in November will really hit anyone. This month, in fact, in addition to the traditional deadlines on VAT, Irpef, Irap and Ires, the one that with modest fiscal language is defined as the "Ethical Tax" is back on the scene. For friends, thePorn Tax".
November 30th is the last day to pay the second or only down payment for 2015 and the taxpayers concerned know very well that it won't be a joke. Indeed, the "ethical" levy is rather heavy: on a technical level, these are two separate ones surtaxes on Irpef and Ires, both equal to 25% of total net income resulting from the activities in question. To pay it you must use the online F24 model (here the tax codes).
Moreover, 2015 is a special year for the Porno Tax, which blows out 10 candles. It was brought to life by the third Berlusconi government, which at the end of 2005 included it in the budget package for the following year (466, Law 266/2005, the Treasury Minister was Giulio Tremonti). The measure targets the "production, distribution, sale and representation of pornographic material and incitement to violence".
The fact is that the Porno Tax entered into force only three years later, when the fourth Berlusconi government gave the go-ahead for a new intervention (art. 31, DL November 29, 2008, converted with modifications by law 28 January 2009, n. 2) which extended the range of action of the tax also "to subjects who use television broadcasts aimed at soliciting popular credulity, who address the public through toll telephone numbers".
The final word on the affair, however, only came with a decree – memorable in its own way – issued on 13 March 2009 by the Prime Minister (still the former Cavaliere) on the proposal of the Minister for Cultural Heritage and Activities (at the time Sandro Bondi). The text lays down two definitive definitions:
TO) "By pornographic material we mean daily newspapers or periodicals, with the relative supplementary supports, and every theatrical, literary, cinematographic, audiovisual or multimedia work, also created or reproduced on computer or telematic support, in which there are images or scenes containing explicit and non-simulated sexual acts between consenting adults".
b)"For broadcasts aimed at soliciting popular gullibility means transmissions, accessible through pay telephone services or in which any other economic donation is provided for by the user, in any form paid in relation to the service, within the context of the transmission itself, rendered by fortune tellers, soothsayers, miracle workers and mediums or in any case by subjects who refer to magical, astrological, divinatory and similar beliefs".
In theory, therefore, even the most obscure esoteric knowledge is not enough to escape the tax authorities.
