News No. 20/2025 Once again this year, the date by which tax withholding agents are required to telematically submit Form 770 for 2024 income to the Internal Revenue Service is October 31, 2025 . The Form, approved by Revenue Agency Order No. 75896 last Feb. 24, 2025, must be used by withholding agents (including State Administrations) to report withholding taxes to the Revenue Agency, and can e

News Flash n.11/2025 Further to News Flash n. 9 of March 31, we hereby inform you that the Revenue Agency, with Resolution n. 24/E of April 8, 2025, has announced that, in order to retrieve the new ATECO 2025 classification, the Revenue Agency has adapted the functions for acquiring personal data and declaration forms.

News Flash No. 10/2025 We would like to remind the esteemed Clientele that Legislative Decree No. 216 of Dec. 30, 2023, implementing the first form of reform of personal income taxes and other measures on income taxes, in Article 4, provided for a 20 percent increase in the cost of employees allowed for deduction , in the presence of new hires that result in a net employment increase compared to the employees i

News Flash No. 9/2025 As of April 01, 2025, the new classification of economic activities, ATECO 2025, will be operational, accommodating evolutions in the business fabric and social changes that have taken place by modifying the activity codes previously provided. The ATECO classification is a code system used by Istat to classify the economic activities of enterprises for statistical and administrative purposes. The ATECO code (which also appears in c

News Flash No. 6/2025 Last Jan. 31, the Internal Revenue Service, through Resolution No. 9/E, announced the tax codes for the use in compensation by withholding agents, through the F24 and F24 "Public Entities" forms, of the credit accrued as a result of the disbursement to employees of the sum referred to in Article 1, paragraph 4, of Law No. 207 of Dec. 30, 2024 (Budget Law 2025). Let us recall what Article 1, paragraph 4, of Law No. 207 of 3

News Flash No. 35/2024 The Italian Revenue Agency with its own News illustrated the effects of the changes introduced by the International Taxation Decree (Legislative Decree No. 209/2023) on the tax residence of individuals, companies and entities, effective as of 2024. Residents of Italy are natural persons who for most of the year have their domicile in the territory of the state, developing personal and family relations primarily in the

News Flash No. 33/2024 On Nov. 14, Decree-Law No. 167 was published in the Official Gazzetta , containing "urgent measures for the reopening of the terms of adhesion to the two-year arrangement with creditors and the extension of benefits for employees, as well as urgent financial provisions for the management of emergencies." The news of interest, for which we would like your attention, particularly concerns the amendments made to the dispo

News Flash No. 32/2024 The "Christmas Bonus" allowance, provided for by "Omnibus" Decree-Law No. 113/2024 on "Urgent measures of a fiscal nature, extensions of regulatory terms and interventions of an economic nature," consists of a one-time benefit in favor of employees meeting certain income and family requirements. In News No. 19/E, the Internal Revenue Service published the first indications to take advantage of it. It summarizes the requi

News No. 29/2024 Once again this year, the date by which tax withholding agents are required to telematically submit Form 770 for 2023 income to the Revenue Agency is set for October 31, 2024 . The Form, approved by Revenue Agency Order No. 61647 last Feb. 26, 2024, is to be used by withholding agents (including State Administrations) to report to the Revenue Agency the withholdings made, and can e

News No. 19/2024 Regarding pre-filled tax returns, let us recall this year's main novelties: Taxpayers, with the new pre-filled 730, can be guided through to the submission of the return with a more intuitive and simple interface. Thus, as an alternative to ordinary compilation, taxpayers this year can use a guided and simplified path; Another new feature is the possibility of receiving refunds from 730 directly

News Flash No. 32/2023 Subject: Fringe benefit disbursement pursuant to Article 40 of Decree Law No. 48/2023, converted with amendments into Law No. 85/2023 As set forth in Study News No. 13/2023 and No. 26/2023, limited to the 2023 tax period, the value of goods sold and services provided to employees with children who are tax dependent, (including children born out of wedlock

News No. 31/2023 Once again this year, the date by which tax withholding agents are required to telematically submit Form 770 for 2022 income to the Internal Revenue Service is October 31, 2023 . The Form, which must be used by withholding agents (including state governments) to report withholding taxes to the Internal Revenue Service, can be either Simplified or Ordinary. Model 770/2023 Simplified shall be composed of the qu

News No. 26/2023 On Aug. 1, 2023, the Internal Revenue Service, through News No. 23/E provided interpretative clarifications on tax measures for corporate welfare, provided for in Article 40 of Decree No. 48/2023 (so-called: Labor Decree), converted, with amendments by Law No. 85 of July 3, 2023. As a reminder, the aforementioned article established, limited to the 2023 tax period, exclusively in favor of employees with children who are taxable

News No. 16/2023 As a reminder, the 730 form can be submitted by taxpayers who received income in 2022: Of employment and assimilated Of land and buildings Of capital Of self-employment where no VAT number is required (such as self-employment services not habitually exercised); Other (for example, income from land and buildings located abroad); Some subject to separate taxation (for example, income received by the

News No. 46/2022 With Circular No. 35/E, the Internal Revenue Service has spoken out to provide clarification on the tax measures provided for corporate welfare by Decree-Law No. 115 of August 9, 2022 (so-called Aid-Bis Decree). As a reminder, this Decree provided that, for the 2022 tax period only, the value of goods sold and services provided to the employee, as well as the amounts disbursed or reimbursed to the employee by the employer for

News No. 37/2022 This year, the date by which tax withholding agents are required to telematically submit Form 770 for 2021 income to the Internal Revenue Service is October 31, 2022 . The Form, which must be used by withholding agents (including state governments) to report withholding taxes to the Internal Revenue Service, can be either Simplified or Ordinary. Model 770/2022 Simplified shall be composed of panels c

News No. 28 /2022 With Circular No. 27/E, issued on 07/14/2022 , the Internal Revenue Service finally provided guidance on the disbursement of the fuel bonus, disbursable by private employers to their employees , introduced by Article 2 of Decree-Law No. 21/2022 . The value of vouchers, for the year 2022 , does not contribute to the formation of taxable income in the limit of 200 euros per employee. The exceeding of the value-threshold of 200 euros.

News No. 21/2022 Subject: Main Measures for Workers and Enterprises - From the Energy Decree to the Aid Decree and new Notice "Dote Impresa Collocamento mirato" With this News , we would like to summarize the main measures provided by the recent Decrees published in the Official Gazzetta , and which concern economic measures provided for workers and enterprises. Measures provided by Decree Law No. 21 of March 21, 2022 - Energy Decree also known as Ukraine b

News Flash No. 13/2022 Subject: News from 2022: additional deduction from gross tax for income recipients in the range between 25,001 euros and 35,000 euros The Budget Law for 2022, among other things, made changes to Article 13 of the Consolidated Income Tax Act, concerning the calculation of gross tax deductions, which are differently established, based on the type of income that goes into the total income. For the type of income

News Flash No. 06/2022 Decree Law No. 1 of January 7, 2022 made vaccination for the prevention of SARS-CoV-2 infection mandatory for citizens of Italy and other European Union member states residing in the territory of the state, as well as for foreign citizens legally residing in Italy, who have reached the age of 50 years, except for proven cases of health hazards that must be documented, and therefore attested by the