News No. 20/2025 This year too, the deadline by which tax withholding agents are required to electronically transmit Form 770, pertaining to 2024 income, to the Italian Revenue Agency is set for October 31, 2025. The Form, approved by Italian Revenue Agency Provision No. 75896 on February 24, 2025, must be used by tax withholding agents (including State Administrations) to communicate the withholdings made to the Italian Revenue Agency, and can be used to...

Flash News No. 11/2025Further to Flash News No. 9 of March 31, we hereby inform that the Revenue Agency, with Resolution No. 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 declarative models.

Flash News No. 10/2025 We would like to remind our esteemed Clients that Legislative Decree No. 216 of December 30, 2023, implementing the first module of personal income tax reform and other income tax measures, has provided, in Article 4, for a 20% increase in the deductible cost of employed personnel, in the presence of new hires that result in a net increase in employment compared to existing employees.

Flash News No. 9/2025 Effective April 1, 2025, the new classification of economic activities, ATECO 2025, will come into force, incorporating the evolutions of the business landscape and social changes by modifying previously established activity codes. The ATECO classification is a system of codes used by Istat to classify the economic activities of businesses for statistical and administrative purposes. The ATECO code (which also appears in company registration documents

Flash News No. 6/2025 On January 31, the Italian Revenue Agency, with Resolution No. 9/E, announced the tax codes for tax withholding agents to use for offsetting, via F24 and F24 "Public Entities" forms, the credit accrued from the disbursement to employees of the sum referred to in Article 1, paragraph 4, of Law No. 207 of December 30, 2024 (2025 Budget Law). We recall what Article 1, paragraph 4, of Law No. 207 of December 3

Flash News No. 35/2024 The Italian Revenue Agency, through its News, has clarified the effects of the amendments introduced by the International Taxation Decree (Legislative Decree No. 209/2023) concerning the tax residency of individuals, companies, and entities, effective from 2024. Individuals are considered residents in Italy if, for the majority of the year, they have their domicile within the State's territory, primarily developing personal and family relationships in

Flash News No. 33/2024 On November 14, Decree-Law No. 167 was published in the Official Gazzetta, containing 'urgent measures for the reopening of terms for adherence to the biennial preventive agreement and the extension of benefits for employees, as well as urgent financial provisions for emergency management'. The notable development, which requires your attention, specifically concerns the amendments made to the provision

Flash News No. 32/2024 The 'Christmas Bonus' allowance, stipulated by the 'Omnibus' Decree-Law No. 113/2024, which contains 'Urgent fiscal measures, extensions of regulatory deadlines, and economic interventions', consists of a one-off benefit for employees who meet specific income and family requirements. The Italian Revenue Agency has published, with News No. 19/E, the initial guidelines for accessing it. The requirements are summarized

News No. 29/2024 This year too, the deadline for tax withholding agents to electronically transmit Form 770, pertaining to 2023 income, to the Italian Revenue Agency is set for October 31, 2024. The Form, approved by Italian Revenue Agency Provision No. 61647 on February 26, 2024, must be used by tax withholding agents (including State Administrations) to report withheld taxes to the Italian Revenue Agency, and can be

News No. 19/2024 Regarding pre-filled income tax returns, we highlight this year's main innovations: With the new pre-filled Form 730, taxpayers can be guided through the submission of their return using a more intuitive and simplified interface. Therefore, as an alternative to ordinary compilation, taxpayers this year can utilize a guided and simplified process; Another innovation is the possibility to receive Form 730 refunds directly

Flash News No. 32/2023 Subject: Provision of fringe benefits pursuant to Article 40 of Legislative Decree No. 48/2023, converted with amendments into Law No. 85/2023. As outlined in studio piceci News No. 13/2023 and No. 26/2023, for the tax year 2023 only, the value of goods provided and services rendered to employees with dependent children (including children born outside of marriage) does not constitute taxable income, up to a total limit of €3,000.

News No. 31/2023 This year again, the deadline for tax withholding agents to electronically transmit Form 770, pertaining to 2022 income, to the Italian Revenue Agency is set for October 31, 2023. This Form, which must be used by tax withholding agents (including State Administrations) to report withheld taxes to the Italian Revenue Agency, can be either Simplified or Ordinary. 1. The Simplified Form 770/2023 consists of the fo

News No. 26/2023 On August 1, 2023, the Italian Revenue Agency, with News No. 23/E, provided interpretative clarifications on the tax measures for corporate welfare, as stipulated by Article 40 of Decree No. 48/2023 (the so-called "Labor Decree"), converted, with amendments, by Law No. 85 of July 3, 2023. We recall that the aforementioned article established, exclusively for the 2023 tax period, solely in favor of employees with fiscally dependent children

News n.16/2023 We remind that Form 730 can be submitted by taxpayers who, in 2022, received income from: Employment and similar sources; Land and buildings; Capital; Self-employment where a VAT number is not required (such as occasional self-employment services); Miscellaneous sources (e.g., income from land and buildings located abroad); Certain income subject to separate taxation (e.g., income received fro

News No. 46/2022 With News No. 35/E, the Italian Revenue Agency has provided clarifications regarding the tax measures for corporate welfare stipulated by Decree-Law No. 115 of August 9, 2022 (the so-called "Aid-bis Decree"). We recall that this Decree stipulated that, solely for the 2022 tax period, the value of goods transferred and services provided to employees, as well as sums disbursed or reimbursed to them by the employer for

News No. 37/2022 This year, the deadline for tax withholding agents to electronically transmit Form 770, pertaining to 2021 income, to the Italian Revenue Agency is set for October 31, 2022. The Form, which must be used by tax withholding agents (including State Administrations) to report withheld taxes to the Italian Revenue Agency, can be either Simplified or Ordinary. 1. The Simplified Form 770/2022 consists of sections c

News No. 28/2022 With News No. 27/E, issued on July 14, 2022, the Italian Revenue Agency has finally provided guidelines regarding the disbursement of the fuel bonus, which can be granted by private employers to their employees, as introduced by Article 2 of Decree-Law No. 21/2022. For the year 2022, the value of these vouchers does not contribute to taxable income up to a limit of 200 euros per employee. Exceeding the 200-euro threshold

News No. 21/2022 Subject: Main measures for workers and businesses – From the Energy Decree to the Aid Decree and new “Targeted Enterprise Placement Grant” Call. This News aims to summarize the main measures provided by recent Decrees published in the Gazzetta Ufficiale, concerning economic provisions for workers and businesses. Measures provided by Decree-Law No. 21 of March 21, 2022 – Energy Decree, also known as Ukraine b

Flash News No. 13/2022 Subject: 2022 Updates: Additional gross tax deduction for income earners within the € 25,001 to € 35,000 bracket. The 2022 Budget Law introduced, among other things, amendments to Article 13 of the Consolidated Income Tax Act, concerning the calculation of gross tax deductions, which are established differently based on the type of income contributing to the total income. For the type of income

Flash News No. 06/2022. Legislative Decree No. 1 of January 7, 2022, mandated vaccination for the prevention of SARS-CoV-2 infection for Italian citizens and citizens of other European Union member states residing within the national territory, as well as for foreign nationals legally residing in Italy, who have reached fifty years of age, except in documented cases of health risk, which must be certified by