The canon rai, the charge on tv equipment detention, is an annual charge that often generates questions and doubts among taxpayers. if you no longer have a television, if your family situation has changed, or if you fall into particular categories of exemption, you may have the right not to pay this tax. navigating the bureaucracy to present the cancellation or request the exemption may seem complicated, but with the right information and the correct formwork, the process is clear and manageable. this article aims to dispel any uncertainty, providing a comprehensive and detailed guide on how to proceed not to pay the canon rai.
Understand the canon rai and its collection #
Before entering into dismissal procedures, it is essential to understand the nature of the canon rai. this is a tax on the detention of devices that can be adapted to the reception of broadcasting. its peculiarity, since 2016, is the direct charge on the electricity bill for residential household utilities. this mechanism has simplified the collection, but has also raised new issues related to the cancellation or declaration of non-detention of the appliance, since the payment is no longer free from electricity supply.
The presumption of ownership of a television takes place for all owners of an electric user for residential home use. therefore, those who wish not to pay the tax must demonstrate that they do not fall within that presumption or benefit from specific exemptions provided for by law.
No television equipment #
The most common reason not to pay the canon rai is the lack of a television device in its own home or in any other electric user registered to the taxpayer. to formalize this situation, you must fill out a specific statement.
The replacement declaration of non-detention #
If you do not have any television, nor do you or any other member of your family in any of the homes for which you are the owner of a residential home electricity user, you must fill out the “replacement form for television subscription fee for private use”. this document is available on the portal of the revenue agency.
- download form:* login to the official website of the revenue agency and search for the canon tv section. you will find the link to download the form in pdf format.
- ** module compilation:** once you open the pdf, enter your personal data in the “declaring data” section. subsequently, in the section “four compiled”, you will need to place a check mark next to the option “quadri a”. in the * “quadro a”*, select the option that attests the absence of television equipment in all electrical utilities in summer to the registrant and to the members of his family. do not forget to indicate the date of compilation and place your signature in the appropriate section.
The sending of the completed form, together with a copy of a valid identity document, can take place via recommended mail with return receipt* at the specific address of the revenue agency for the canon tv, or via certified electronic power (pec) at the dedicated address. it is essential to keep sending receipts as proof.
Canon already charged to other member of the family #
Another situation in which it is possible to request not to pay the canon rai on its own bill concerns the cases in which the fee is already due and is charged in relation to the electricity user registered with another member of the same anagraphic family. this scenario occurs, for example, when a family has more electrical utilities intestate to different members, but the canon is due only once per household.
Also in this case, we use the same **“replacement form for television subscription fee for private use”*. the difference in the compilation lies in the selection of the picture:
- ** module compilation:** after entering your data in the section “declaring data”, you will need to place the check mark next to the option “quadro b”* in the section “fills filled out”. the “quadro b”, called “replacement statement of other electric charge user”, allows to declare that the canon is already charged on another electric user that is registered to a different member of the same family. here too, the date and signature are mandatory.
The modes of sending are the same for the cancellation for non-detention of television devices: by registered or pec, always attaching a copy of the identity document.
Death of the header #
In the event of the electrical user’s death, the canon rai automatically ceases when the user’s cancellation or turn is made. there is no specific form for the cancellation of the canon rai linked to death.
The standard procedure involves contacting the electricity supplier to communicate the death and initiate the user termination or header change practice. if, for example, the header was a customer of a specific supplier, heirs will have to contact this supplier to manage the practice. with the end of the user, the charge of the canon is interrupted.
However, in some situations, an heir may want to avoid the charge of the canon on the electric user still in charge of the deceased, before the turn or termination. in this juncture, you can use the “replacement form”***** of which we have spoken, filling out the sections “as heir” with the personal data and the tax code of the deceased subject, and selecting the “quadro b” to communicate that the canon is not due to that specific user. the sending follows the same rules.
Canon on second home: refund request #
The canon rai is due only once per household and applies exclusively to the electrical user of the residenza anagrafica (first home). if you have been charged the canon also on the bill of your second home or a non-resident household user, it is an error from your electricity manager.
In this situation, the first step is to contact your energy provider to report the incorrect charge and clarify that the user concerned refers to a second home or a non-residential user.
If you have already paid the amount not due, you are entitled to request the refund. the revenue agency provides a specific form for this case:
- download the refund form:* login to the revenue agency website, search for the section dedicated to “request tv rebate charged in electrical bills” and download the pdf document.
- ** module compilation:** the module provides sections for “declaring data”, the “refund request” (where you need to specify the incorrect charge details and amounts), and the “declaring rules”.
Once you have completed and printed, the refund form, also accompanied by a copy of your identity document, must be sent via ** registered mail*** to the specific address of the revenue agency for canon tv.
The canon you will special for commercial exercises #
There is also the canone rai speciale*, a tax for public exercises and for those who hold television equipment in commercial activities, offices or places open to the public. also in this case, it is possible to declare the non-detention of tv devices to avoid charge of this specific fee.
Unlike the ordinary canon, a default module is not available for the special canon. the cancellation must be communicated directly to rai through a written communication**.
- device mode: it is sufficient to send a formal communication of cancellation of the special canon, specifying the reason (e.g. not in detention of tv devices), through recommended mail with return receipt* or certified electronic power (pec).
- **destination the communication must be addressed to the regional office responsible for its territory. to find the address and pec of the regional headquarters, you can consult the official website of rai, where an interactive map allows you to easily identify contacts.
Exemptions specific to the payment of the fee #
In addition to non-detention cases, the law provides specific categories of persons exempt from payment of the canon rai, regardless of the ownership of a television. these exemptions aim to protect particular population groups or professional categories.
Ultra-five citizens #
It is exempt from the payment of the canon rai the citizens who have completed 75 years of age, provided that:
- Their total annual income (other than that of any spouse) does not exceed 8,000 euros.
- They do not live with other individuals who own income (except for domestic employees, colfs and caregivers).
To request this exemption, you must download a specific form from the revenue agency, in the section dedicated to “understanding citizens”. the form must be compiled with the personal data and the substitution of the editorial and coexistence requirements. the sending can take place by registered mail, pec (at [email protected]) or handing it to any territorial office of the revenue agency.
Foreign diplomats and military #
They also benefit from the exemption from canon rai some categories of foreign diplomats and military, specifically:
- Diplomatic agents.
- Officers or consular employees.
- Officials of international organizations.
- Military of non-italian citizenship or civil personnel not resident in italy of non-italian citizenship belonging to nato forces stationed in italy.
Also for these categories, the revenue agency provides a dedicated exemption form, downloadable from the section “diplomatics and foreign military” of its site. the compilation provides for the inclusion of personal data and the statement of the status that gives the right to exemption. the sending of this form is via registered receipt at the address of the revenue agency.
Sending documents and online cancellation #
The correct transmission of the documentation is crucial for the successful outcome of the request for cancellation or exemption. we mentioned different ways, which we summarize and deepen here.
Sending traditional via registered mail #
For most modules (substitutional declaration, refund request, exemption over 75 and diplomats/militaries), the address to which to send the recommended with return receipt is as follows:
- ** revenue agency – provincial direction 1 of turin – office canon tv – mail box 22 – 10121 turin. *
Always remember to attach a front/back copy of your valid id.
Sending via certified e-mail (pec) #
The pec offers a method of sending with legal value. for the substitute declaration (not detention or canon already paid by family) and for the over 75 exemption, the pec address to which to send the documentation is:
Be sure to attach the completed form and signed in pdf format, along with scanning your id.
Online cancellation through the telematic services of the revenue agency #
For the substitution of the television subscription fee for private use, the revenue agency also offers the possibility to carry out the procedure completely online, through its telematic services.
- access:* connect to the official website of the revenue agency and access the reserved area*. access can be made via spid (digital identity public system), cie (electronic identity card) or cns (national service card).
- navigation: once you log in with your credentials, navigate up to “services” in the top menu. use the search function to type “replacement statement”.
- compiling and sending:* select the option “replacement statement for private use charged in the electricity bill” and then “returning”. at this point, you can choose the picture of your interest (quadro a or quadro b, depending on the motivation) and proceed with the compilation and the sending of the statement. this method guarantees immediate reception and legal validity of your communication.
Conclusions #
The management of canon rai, from its termination to the request for exemption, requires attention to details and the use of the correct formwork. if you no longer have a television, enter a free category, or have to correct an incorrect charge, the procedures described in this guide will provide you with the clear path to follow. remember to always consult the official website of the revenue agency to download the latest version of the modules and to carefully store all submission receipts. acting promptly and accurately is the best way to make sure you do not pay the canon rai when it is not due.