The local income tax, also known as the ILOR (or I.lo.r.), is an Italian tax abrogated as of January 1, 1998, in conjunction with the introduction of the tax regional production activities (Irap) under Legislative Decree 446/1997. It was a tax of a real nature because its assumption was constituted by the possession of land, capital, business and other income, produced in the territory of the State.
The rate to be applied to the taxable base was proportional and consistent, at 16.2%. Links externalize the wikitesto
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