Cellular subscriptions: the differences compared to rechargeable rates
The mobile phone market in Italy is characterized by a large number of prepaid rechargeable rates.These solutions provide for the payment of a monthly fee by the user who will benefit from a package consisting of minutes, SMS and Giga for the following month.
Offers with cellular subscriptions have a different approach.In this case, the customer subscribes to a subscription with the operator and can immediately access the package of minutes, SMS and Giga foreseen by the contractual conditions.The charge of the monthly fee will arrive at the end of the billing period which is usually bimonthly.
Consequently, by choosing a cell subscription, it will be possible to immediately use the bonuses provided by the contract with the payment that will only arrive later.This type of tariff solutions, typical of the fixed telephony sector, in the Italian mobile phone market is less widespread, at least as regards consumer customers.
In the business field, however, many offers provide for the signing of a mobile subscription to replace the more traditional prepaid rechargeable rate.Usually, by subscribing to a subscription, you have the opportunity to access higher bonuses than rechargeable solutions but you will have to deal with a permanence constraint and any penalties in case of withdrawal.
Mobile subscription with smartphones included
The solutions that provide for the signing of a mobile subscription, in many cases, allow users to access promotions with smartphones included.In these cases, the customer who signs the subscription will also receive a smartphone or other device.
The cost of the smartphone will be divided into a number of installments (usually 24 or 30) which will be joined or included in the fee of the cell subscription signed by the user.In some cases, to access this type of offers it is necessary to pay an initial advance.
Subscriptions with smartphones included can present a double permanence constraint to be respected.In addition to the bond on the subscription, in fact, there is to be considered the possible constraint on the installment purchase of the smartphone.To avoid additional costs, the user must keep the subscription active for the entire duration provided for in the contract.
The government concession fee for cellular subscriptions
The Italian legislation provides for the payment of a government concession fee for private entities and companies holding a SIM card with post -paid subscription.
This tax presents an amount of 5.16 euros for private users and 12.91 euros for business users who have the opportunity to deduct 80% of the amount fiscally.
In many cases, the tax provided for cellular subscriptions is not paid directly by the customer but by the operator who, in fact, includes this tax within the monthly publicized fee, as is the case with VAT.
The government concession fee is not due in case of signing a mobile subscription that only includes a data line (without the possibility of accessing the telephone line).Furthermore, the owners of a rechargeable SIM do not have to pay the tax.