{"id":60763,"date":"2024-11-25T12:53:58","date_gmt":"2024-11-25T11:53:58","guid":{"rendered":"https:\/\/www.fondapi.it\/taxation-scheme-applied-to-benefits\/"},"modified":"2025-11-11T08:59:41","modified_gmt":"2025-11-11T07:59:41","slug":"taxation-scheme-applied-to-benefits","status":"publish","type":"page","link":"https:\/\/www.fondapi.it\/en\/how-it-works\/employee-enrollment\/pension-fund-redemption\/taxation-scheme-applied-to-benefits\/","title":{"rendered":"Taxation Scheme Applied to Benefits"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"60763\" class=\"elementor elementor-60763 elementor-59864\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d7ad146 e-flex e-con-boxed e-con e-parent\" data-id=\"4d7ad146\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4e1dbce7 e-flex e-con-boxed e-con e-child\" data-id=\"4e1dbce7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21098f24 elementor-widget elementor-widget-jet-breadcrumbs\" data-id=\"21098f24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-breadcrumbs jet-blocks\">\n\t\t<div class=\"jet-breadcrumbs\">\n\t\t<div class=\"jet-breadcrumbs__content\">\n\t\t<div class=\"jet-breadcrumbs__wrap\"><div class=\"jet-breadcrumbs__item\"><a href=\"https:\/\/www.fondapi.it\/en\/\" class=\"jet-breadcrumbs__item-link is-home\" rel=\"home\" title=\"Home\">Home<\/a><\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26e1f044 elementor-widget elementor-widget-html\" data-id=\"26e1f044\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script>document.addEventListener(\"DOMContentLoaded\", function() {\n  var observer = new MutationObserver(function(mutations) {\n    mutations.forEach(function(mutation) {\n      var link = document.querySelector(\".jet-breadcrumbs__item-link[title='Fondapi']\");\n      if (link) {\n        link.addEventListener(\"click\", function(event) {\n          event.preventDefault();\n        });\n      }\n    });\n  });\n\n  observer.observe(document.body, { childList: true, subtree: true });\n\n  var link = document.querySelector(\".jet-breadcrumbs__item-link[title='Fondapi']\");\n  if (link) {\n    link.addEventListener(\"click\", function(event) {\n      event.preventDefault();\n    });\n  }\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7e506d86 e-flex e-con-boxed e-con e-child\" data-id=\"7e506d86\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e1c5884 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"1e1c5884\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Fondapi<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-429da5c7 e-flex e-con-boxed e-con e-parent\" data-id=\"429da5c7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3fd808d6 e-con-full e-flex e-con e-child\" data-id=\"3fd808d6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-be9c3bc e-con-full e-flex e-con e-child\" data-id=\"be9c3bc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85da97a elementor-widget elementor-widget-text-editor\" data-id=\"85da97a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Consult the taxation scheme applied to benefits directly below or <span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.fondapi.it\/documenti\/tabella-prestazione-tassazione\/\"><strong>DOWNLOAD and PRINT THE PDF by clicking here!<\/strong><\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e45381b elementor-widget elementor-widget-jet-table\" data-id=\"e45381b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-table jet-elements\">\n\t\t<div class=\"jet-table-wrapper jet-table-responsive-mobile\">\n\t\t\t<table class=\"jet-table jet-table--fa5-compat\">\n\t\t\t\t<thead class=\"jet-table__head\"><tr class=\"jet-table__head-row\"><th class=\"jet-table__cell elementor-repeater-item-8a862a2 jet-table__head-cell\" colspan=\"4\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Taxation for each type of benefit provided by Fondapi<\/div><\/div><\/div><\/th><\/tr><\/thead>\n\t\t\t\t\t\t\t\t<tbody class=\"jet-table__body\"><tr class=\"jet-table__body-row elementor-repeater-item-9a4f408\"><td class=\"jet-table__cell elementor-repeater-item-307b609 jet-table__body-cell\" rowspan=\"2\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Type of benefit<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-8a084b1 jet-table__body-cell\" rowspan=\"2\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Reason<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-3bb9450 jet-table__body-cell\" colspan=\"2\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Taxation by contribution period<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-61e073a\"><td class=\"jet-table__cell elementor-repeater-item-13e274b jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">from 01\/01\/2001 to 31\/12\/2006<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-502ad4c jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">from 01\/01\/2007 onwards(*)<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-3c99332\"><td class=\"jet-table__cell elementor-repeater-item-8fc795c jet-table__body-cell\" rowspan=\"5\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Total redemption or 80% partial redemption<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-7bd4c59 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">individual dismissal<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-d875dc5 jet-table__body-cell\" rowspan=\"5\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Ordinary taxation (***). IRPEF rate (23% or higher) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-ef4db49 jet-table__body-cell\" rowspan=\"5\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Separate taxation (***). Fixed rate at 23% <\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-4577d6e\"><td class=\"jet-table__cell elementor-repeater-item-c68008d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">resignation<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-1031b92\"><td class=\"jet-table__cell elementor-repeater-item-eada1c7 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">change of CCNL contract<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-302cff9\"><td class=\"jet-table__cell elementor-repeater-item-83b256b jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">appointment as manager<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-7817b79\"><td class=\"jet-table__cell elementor-repeater-item-67e6cf3 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">end of fixed-term contract<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-d6fe699\"><td class=\"jet-table__cell elementor-repeater-item-cc1b3af jet-table__body-cell\" rowspan=\"2\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Total redemption or 80% partial redemption<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-8d5b292 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">collective dismissal &#8211; mobility<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-49e4b01 jet-table__body-cell\" rowspan=\"2\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Separate taxation. IRPEF rate 23% or higher (**) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-2a8485d jet-table__body-cell\" rowspan=\"2\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Separate taxation. Fixed rate at 23% <\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-cabfe7c\"><td class=\"jet-table__cell elementor-repeater-item-ebeef64 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">company bankruptcy<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-316132d\"><td class=\"jet-table__cell elementor-repeater-item-acd2fc4 jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Total redemption<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-3ee5f74 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">termination of employment with unemployment exceeding 4 years<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-12b4eb0 jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Separate taxation. IRPEF rate 23% or higher (**) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-c6b2d3d jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Separate taxation.  \nReduced rate (from 15% to 9%)<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-032c81a\"><td class=\"jet-table__cell elementor-repeater-item-765c476 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">disability exceeding 2\/3<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-fff3cb1\"><td class=\"jet-table__cell elementor-repeater-item-738897f jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">death (100% only)<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-4528d49\"><td class=\"jet-table__cell elementor-repeater-item-cfa965e jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">50% partial redemption<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-7ff973e jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">termination of employment for more than 12 months and less than 48 months<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-09c3b57 jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Separate taxation. IRPEF rate 23% or higher (**) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-6e4f963 jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Separate taxation.  \nReduced rate (from 15% to 9%)<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-fa0e953\"><td class=\"jet-table__cell elementor-repeater-item-fdbbf0d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">mobility<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-981ba73\"><td class=\"jet-table__cell elementor-repeater-item-b2afafa jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">redundancy fund lasting at least one year with zero working hours<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-1c3e1a6\"><td class=\"jet-table__cell elementor-repeater-item-4fa94fc jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Pension benefit in annuity or lump sum<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-1034e28 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">reaching retirement requirements and membership in Fondapi for AT LEAST 5 years<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-102ece9 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Separate taxation. IRPEF rate 23% or higher (**) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-b684e36 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Separate taxation.  \nReduced rate (from 15% to 9%)<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-c610173\"><td class=\"jet-table__cell elementor-repeater-item-0676674 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Pension benefit in lump sum<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-f399146 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">reaching retirement requirements and membership in Fondapi for LESS than 5 years<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-94bf82c jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Separate taxation. IRPEF rate 23% or higher (**) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-27785e8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Separate taxation.  \nFixed rate at 23%<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-d095d4c\"><td class=\"jet-table__cell elementor-repeater-item-9fe400d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Advance payment<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-3495819 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">for healthcare expenses<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-5f02c02 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Separate taxation. IRPEF rate 23% or higher (**) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-4d2f7e4 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Separate taxation.  \nReduced rate (from 15% to 9%)<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-e56387e\"><td class=\"jet-table__cell elementor-repeater-item-c0dc08d jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Advance payment<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-bdbbbd3 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">for first home purchase<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-662aa63 jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Separate taxation. IRPEF rate 23% or higher (**) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-f2f85a5 jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Separate taxation. IRPEF rate 23% or higher (**) <\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-fbbc70d\"><td class=\"jet-table__cell elementor-repeater-item-272a8e5 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">for first home renovation<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-18f6978\"><td class=\"jet-table__cell elementor-repeater-item-0c287a9 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">for additional needs<\/div><\/div><\/div><\/td><\/tr><\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c7561cd e-con-full e-flex e-con e-child\" data-id=\"c7561cd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-137d1b3 elementor-widget elementor-widget-text-editor\" data-id=\"137d1b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>(*)<\/strong> The taxation applied from 01\/01\/2007 is <strong>separate<\/strong>, therefore, there will be no subsequent adjustments.<\/p><p><strong>(**)<\/strong> The taxation is <strong>final<\/strong>. Therefore, the amount should not be reported in the following year&#8217;s tax return. <\/p><p><strong>(***)<\/strong> The taxation is <strong>ordinary<\/strong>, like that on the payslip. This means that the amount must be reported in the following year&#8217;s tax return. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-89eb089 e-flex e-con-boxed e-con e-parent\" data-id=\"89eb089\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-df4c949 e-con-full e-flex e-con e-child\" data-id=\"df4c949\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-08dd03a elementor-widget elementor-widget-heading\" data-id=\"08dd03a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Is retirement approaching?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6f2862 elementor-widget elementor-widget-text-editor\" data-id=\"c6f2862\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you have <strong>less than 6 months until retirement<\/strong> and you want to be contacted by Fondapi for a <strong>personalized consultation<\/strong>, book it using the button below.<\/p><p>Or write an email to <span style=\"text-decoration: underline; color: #ffffff;\"><strong><a style=\"color: #ffffff; text-decoration: underline;\" href=\"mailto:pensione@fondapi.it\">pensione@fondapi.it<\/a><\/strong><\/span> indicating your name and your question: we will contact you as soon as possible!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f14cda e-flex e-con-boxed e-con e-child\" data-id=\"1f14cda\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dcf7f60 elementor-widget elementor-widget-button\" data-id=\"dcf7f60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/outlook.office365.com\/owa\/calendar\/Prenotazioni@fondapi.eu\/bookings\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Pension consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home Fondapi Consult the taxation scheme applied to benefits directly below or DOWNLOAD and PRINT THE PDF by clicking here! Taxation for each type of benefit provided by Fondapi Type of benefit Reason Taxation by contribution period from 01\/01\/2001 to 31\/12\/2006 from 01\/01\/2007 onwards(*) Total redemption or 80% partial redemption individual dismissal Ordinary taxation (***). [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":60878,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-60763","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxation Scheme Applied to Benefits - Fondapi<\/title>\n<meta name=\"description\" content=\"The taxation scheme applied to benefits provided by Fondapi. 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