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Substitute tax for occasional collection



The Law 145/2018, or the Budget Law for 2019, according to the provisions of subparagraphs 692 to 699 of Article 1, introduced a substitute tax for income deriving from the occasional sale of truffles*. This, if paid, replaces the withholding tax of 23% on 78% of the fees paid provided for in Article 25c of Dpr 600/1973.

The collection activity is understood to be carried out on an occasional date if the fees received from the sale of the product do not exceed the annual limit of 7,000.00 €.

Collectors who do not exceed this limit shall be exempt from all documentary and accounting obligations, including the annual declaration, since this income does not combine with other income of the person.

The tax may be paid by those in possession of the collection certificate issued by the region or other subordinate bodies. Those who collect exclusively for self-consumption are obviously excluded from the payment of the tax.

The tax amounts to € 100.00 and must be paid by February 16 of each year.

The tax code for the payment of the tax is the one established in 2019 by the Revenue Agency, or 1853, and must be paid using the F24 Elide form that you can find in the post office or in the bank.

Here’s an example of how the form should be filled out:



If you are not resident in Tuscany you must replace the number 17 in the column “identifying elements” with the code of your region (click here to find out what it is)

There is the possibility to fill in and print the F24 elide model online thanks to the service offered on the

Remember to keep the receipt of the payment as it will serve to indicate the date of payment on the receipt that will be made to you when purchasing the truffles.


As mentioned above, the deadline for payment is February 16th. After that date it will still be possible to pay the fee but you will have to add an operatic repentance to be paid through an ordinary F24 form and codes 8913 (repentance) and 1992 (penalty interest). This makes it possible to pay the tax by paying a reduced penalty.

The form should be filled in as in the image below:


With regard to the amounts to be entered, you can refer to the table below. This updates day by day and returns the amounts to be indicated in the boxes as of today’s date:


 *For simplicity we mentioned only truffles but the law covers the sale of occasional harvesters of all non-woody wild products referred to in class Ateco 02.30 (click here to see the table of products), to which is added the collection of spontaneous medicinal plants as regulated by article 3 of the single text referred to in Legislative Decree 75/2018.