version: "1.0.0" name: addizionali-regionali description: Explain regional and municipal surcharges with where-paid logic. Use when asked addizionali, regional surcharge Italy. license: MIT compatibility: Claude Code, Codex, Grok, Cursor, Copilot, Copilot CLI, Gemini, OpenCode, Windsurf metadata: {author: ai-skills-hub, version: "0.4", lang: "en", last_verified: "2026-09-28"} allowed-tools: Read Write argument-hint: "[residence]" user-invocable: true disable-model-invocation: false

Addizionali Regionali e Comunali

Surcharges mapped: who sets them, where you pay, advance vs balance.

When to use

• "addizionali", "regional surcharge Italy", "addizionale comunale".
• Do not use for IRPEF brackets (see irpef-scaglioni).

Workflow

1. Two layers: regionale (residence region rate, year-stated) + comunale (residence comune, acconto/saldo split).
2. Residence rule: 1st January domicile decides the year — stated first.
3. Withholding vs return: employer withholds, return settles differences.
4. Output: situation math + rates with year + region/comune check.

Rules

• Rates per region/comune + year; never national figures as law.
• Moved mid-year: 1st-January rule applied, edge months explained.
• Exemption bands (some regions) flagged where due, verified live.

Examples

See examples/addizionali-cases.md. Rate logic in references/aliquote.md.

Edge cases

• AIRE abroad → generally out, flag + verify case.
• Two homes, one residenza → residenza decides, second home irrelevant here.
• Arrears years → old rates per year, no blending.