Technical
9 min read23 Dicembre 2025

The CIN Control Character in Italian Tax Code: Complete Guide

How the control character (CIN) of the Italian Tax Code works. Complete calculation algorithm, conversion tables and practical examples.

Technical aspects of the Tax Code
Technical aspects of the Tax Code

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What is the Control Character (CIN)

The CIN (Control Internal Number) is the 16th and last character of the Italian Tax Code. It's always a letter (A to Z) calculated algorithmically from the first 15 characters of the code.

Its main function is to verify the integrity of the Tax Code: if even a single character of the first 15 is typed incorrectly, the calculated CIN will be different from the correct one, allowing the error to be detected immediately.

RSSMRA85C15H501S

15 characters + CIN

Why CIN Matters

The control character plays a fundamental role in error prevention:

  • Typos: Detects single incorrectly typed characters
  • Transpositions: Identifies swapped adjacent characters
  • Omissions: Flags missing characters
  • Additions: Identifies extra characters

The CIN Calculation Algorithm

The control character calculation follows a precise algorithm in 5 steps:

Step 1: Separate positions

Consider the first 15 characters, distinguishing between odd (1,3,5,7,9,11,13,15) and even (2,4,6,8,10,12,14) positions.

Step 2: Convert odd positions

Each character in odd position is converted using the Odd Table.

Step 3: Convert even positions

Each character in even position is converted using the Even Table.

Step 4: Sum all values

Add up all values from both odd and even position conversions.

Step 5: Calculate remainder

Divide the sum by 26 and take the remainder. The remainder (0-25) corresponds directly to the CIN letter (A=0, B=1, ... Z=25).

Complete Conversion Tables

Table for ODD Positions

Char0/A1/B2/C3/D4/E5/F6/G7/H8/I9/J
Val105791315171921
CharKLMNOPQRST
Val241820113681214
CharUVWXYZ
Val161022252423

Table for EVEN Positions

Char0/A1/B2/C3/D4/E5/F6/G7/H8/I9/J
Val0123456789

K=10, L=11, M=12, N=13, O=14, P=15, Q=16, R=17, S=18, T=19, U=20, V=21, W=22, X=23, Y=24, Z=25

Remainder → CIN Letter Table

Resto0123456789101112
LetteraABCDEFGHIJKLM
Resto13141516171819202122232425
LetteraNOPQRSTUVWXYZ

Complete Practical Example

Let's calculate the CIN for RSSMRA85C15H501:

Odd positions (1,3,5,7,9,11,13,15):

R(8) + S(12) + M(18) + A(1) + 8(19) + 1(0) + H(17) + 0(1) = 76

Even positions (2,4,6,8,10,12,14):

S(18) + R(17) + 5(5) + C(2) + 5(5) + 5(5) + 1(1) = 53

Final calculation:

Sum: 76 + 53 = 129

Remainder: 129 mod 26 = 25 → Z

How to Verify CIN

Verify Your Tax Code