Argomento: PHD Doctoral research programmes

18) Does the grant have to be included in the tax return?

Risposta: The Doctoral grant is exempt from local income tax and from IRPEF (art. 4 law n. 476 of 13/8/1984 and art. 6 law n. 398 of 30 November 1989). If it is your only income, you are not required to file a declaration. However, it is always a good idea to check every year the instructions of the UNICO model, which can be found on the website of the Italian Revenue Agency (http://www.agenziaentrate.it/).