From 30 April 2025 to 30 September 2025, employees and retirees in possession of specific income categories earned in the year 2024 will be able to submit the 730/2025 form – simplified tax return. The declaration can be submitted to the Revenue Agency (pre-completed tax return), through a Caf (Tax Assistance Centre), through a professional […]
The Budget Law 2024 (Article 1, paragraphs 101-112 of Law No. 213 of 30 December 2023) established that by 31 March 2025, all companies with their registered office in Italy and foreign companies with a permanent establishment in Italy, which are required to be registered in the commercial register, will have to take out an […]
From 1 January 2024, as is known, the new single SEZ (Special Economic Zone) for the South replaces the 8 Special Economic Zones previously established in the territories of the South. To access the contribution, which is recognized in the form of a tax credit, interested parties must notify the Revenue Agency, from 31 March […]
For the 2025 tax period, business income declared by companies and commercial entities (both resident and non-resident in Italy) can be subject to a reduced rate of 20%. As well known, IRES is the corporate income tax and companies and entities referred to in art. 73, paragraph 1, letters a), b) and d), TUIR, can […]
The Budget Law 2025 (207/2024) article 1, paragraphs 81-83 introduce innovations in the field of travel expenses and reimbursement of board and lodging, travel and transportation, including taxis and NCCs (car with driver). Basically, thepayment of these must be made by the employee using traceable methods to benefit from the relative deductibility for IRES/IRPEF and […]
Posting occurs when an employer (posting company), to satisfy its own interest, temporarily puts one or more workers at the disposal of another party (hosting company) for the performance of a specific work activity. The period of activity at the hosting company must be temporary and cannot be indefinite. It is understood that the duration […]
11 November 2024 Legislative Decree 139/2024 amended article 3, paragraph 4-ter, of law 346/1990, providing for the exclusion from inheritance and donation taxes in the event of free transfer of companies and corporate shareholdings in favor of the spouse and descendants, both during life and after death. In particular, the relief in question concerns three […]
4 november 2024 Decree-Law No. 56/2024, converted into Law No. 95 of July 4, 2024 (Cohesion Decree), introduces new contribution incentives for hirings made starting from 1 September 2024. The actual enjoyment of these incentives is subject to: 1. to the authorization of the European Commission not required for the sole “Women’s Bonus”; 2. to […]
18 October 2024 Law No. 143 of 7 October 2024, converting Decree-Law No. 113/2024, introduced a one-time bonus of euro 100,00 for employees who meet certain requirements – listed below – for the year 2024, and which will be paid together with the thirteenth monthly salary. BENEFIT RECIPIENTS AND ACCESS REQUIREMENTS The Christmas Bonus will […]
10 October 2024 A special voluntary correction procedure has been introduced, for the years 2018-2022 In order to incentivize participation in the two-year arrangement. Those who participate in the two-year arrangement and were subject to the Synthetic Indices of Reliability (ISA) can access the special voluntary correction procedure for the years 2018 to 2022 by […]
