Regional Law No. 12 of July 30, 2025, titled “Simplifications and Incentive Measures for Land Management”, was published in the Official Bulletin of the Lazio Region and entered into force on August 1, 2025. This…

The 2025 Budget Law (Law No. 207/2024) introduces Reward IRES, a measure designed to encourage Italian companies to invest in technological innovation, foster job growth, and promote both public and private investments in several strategic…

As of January 1, 2025, the IRPEF reform has officially come into effect, marking one of the cornerstones of the recent overhaul of the Italian tax system. The most significant change is the confirmation of…

From January 2024 the detraction on all expenses for work related to the Superbonus for Condominiums, drops from 110% to 70%. For those who started the work in 2022 there is still the possibility of…

The Ecobonus will extend into 2024, offering a detraction of 50% for expenses up to 60 000 euro for the replacement of windows, doors and fixtures in addition to solar screens or biomass boilers. For…

The DPCM will facilitate purchases for both businesses and private individuals, aiming to provide greater support for purchases by less affluent families, reserving an extra 25 per cent bonus for those with an ISEE of…

Published in GU No. 303 Ordinary Supplement No. 43 of 29 December Law No. 197 of 29 December Budget Law for the year 2023 which, in paragraphs 65-69, provides:  for companies carrying on the activity…

It is possible to enfranchise or repatriate, through the payment of a substitute tax, undistributed profits and profit reserves to taxpayers who, in the context of business activities, hold shareholdings in foreign companies and entities,…

The Budget Law 2023 raises the threshold for accessing and remaining in the flat-rate scheme from €65,000 to €85,000. With Decision No. 664 of 21 March published in the Official Journal of the EU No.…

The 2023 Budget Law (Law no. 197/2022) has provided for news on the subject of: “Strap” of debts with a residual amount of up to 1000 euros, entrusted to the Collection Agent from January 1,…