News . 8/2026 In News . 2/E of February 24, 2026, the Italian Revenue Agency provided clarification on the changes introduced by Budget Law No. 199/2025 regarding the application of the substitute tax on salary increases resulting from contract renewals and on premiums and allowances for night work, holidays, weekly rest days, and shift allowances. These changes stem from the legislature’s intent to adjust the

News . 20/2025 Once again this year, the deadline by which withholding agents are required to electronically file Form 770 with the Revenue Agency for 2024 income is set for October 31, 2025. The form, approved by Revenue Agency Provision No. 75896 on February 24, 2025, must be used by withholding agents (including government agencies) to report withholdings to the Revenue Agency, and may ex

Flash News No. 11/2025 Further to Flash News No. 9 of March 31, we hereby inform you that the Italian Revenue Agency, in Resolution No. 24/E of April 8, 2025, announced that, in order to implement the new ATECO 2025 classification, the Revenue Agency has updated the functions for collecting personal data and tax return forms.

News Flash No. 10/2025 We would like to remind our valued clients that Legislative Decree No. 216 of December 30, 2023, in implementation of the first phase of the reform of personal income taxes and other income tax measures, provides in Article 4 for a 20% increase in the deductible cost of employees, in cases where new hires result in a net increase in employment compared to the number of employees in

News Flash No. 9/2025: As of April 1, 2025, the new classification of economic activities, ATECO 2025, will take effect. This classification reflects developments in the business landscape and recent social changes, thereby modifying the previously established activity codes. The ATECO classification is a coding system used by Istat to classify the economic activities of businesses for statistical and administrative purposes. The ATECO code (which also appears in business registrations c

News Flash No. 6/2025 On January 31, the Italian Revenue Agency, in Resolution No. 9/E, announced the tax codes to be used by withholding agents for offsetting purposes via the F24 and F24 “Public Entities,” of the credit accrued as a result of the payment to employees of the amount referred to in Article 1, paragraph 4, of Law No. 207 of December 30, 2024 (2025 Budget Law). We remind you of the provisions of Article 1, paragraph 4, of Law No. 207 of December 3

News Flash No. 35/2024 In News recent News , the Italian Revenue Agency News the effects of the changes introduced by the International Taxation Decree (Legislative Decree No. 209/2023) regarding the tax residency of individuals, companies, and entities, effective as of 2024. Individuals are considered residents of Italy if they have their domicile within the territory of the State for the majority of the year, maintaining their personal and family relationships primarily in

News Flash No. 33/2024 On November 14, Decree-Law No. 167 was published in Gazzetta , containing “urgent measures to reopen the filing period for the two-year composition with creditors and extend benefits for employees, as well as urgent financial provisions for emergency management.” The development of interest, to which we would like to draw your attention, concerns in particular the amendments made to the provision

News Flash No. 32/2024 The “Christmas Bonus” allowance, provided for by “Omnibus” Decree-Law No. 113/2024 on “Urgent tax measures, extensions of regulatory deadlines, and economic measures,” consists of a one-time benefit for employees who meet certain income and family criteria. The Italian Revenue Agency has published, in News . 19/E, the initial guidelines for claiming it. The requirements are summarized as follows

News . 29/2024 Once again this year, the deadline by which withholding agents are required to electronically file Form 770 with the Revenue Agency for 2023 income is set for October 31, 2024. The form, approved by Revenue Agency Provision No. 61647 on February 26, 2024, must be used by withholding agents (including state agencies) to report withholdings to the Revenue Agency, and may ex

News . 19/2024 Regarding pre-filled tax returns, here are this year’s key changes: With the new pre-filled Form 730, taxpayers can be guided through the process all the way to submitting their return using a more intuitive and user-friendly interface. Therefore, as an alternative to the standard filing process, taxpayers can use a guided and simplified process this year; Another new feature is the ability to receive refunds directly from Form 730

Flash News No. 32/2023 Subject: Provision of fringe benefits pursuant to Art. 40 of Decree-Law No. 48/2023, converted with amendments into Law No. 85/2023 As explained in News No. 13/2023 and No. 26/2023, limited to the 2023 tax year, the value of goods transferred and services provided to employees with dependent children (including children born out of wedlock) does not contribute to taxable income, up to a total limit of €3,000.

News . 31/2023 Once again this year, the deadline by which withholding agents are required to electronically submit Form 770 for 2022 income to the Revenue Agency is set for October 31, 2023. The form, which must be used by withholding agents (including government agencies) to report withholdings to the Revenue Agency, can be either Simplified or Standard. 1. The Simplified Form 770/2023 consists of the following

News . 26/2023 On August 1, 2023, the Italian Revenue Agency, in News . 23/E, provided interpretive clarifications on the tax measures for corporate welfare, as provided for in Article 40 of Decree No. 48/2023 (the so-called “Labor Decree”), converted, with amendments, by Law No. 85 of July 3, 2023. We remind you that the aforementioned article established, limited to the 2023 tax year, exclusively for employees with children who are tax dependents

News . 16/2023 Please note that Form 730 may be filed 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 self-employment services not performed on a regular basis); Miscellaneous (e.g., income from land and buildings located abroad); Certain types subject to separate taxation (e.g., income received from

News . 46/2022 In Circular No. 35/E, the Italian Revenue Agency provided clarifications regarding the tax measures for corporate welfare set forth in Decree-Law No. 115 of August 9, 2022 (the so-called “Aiuti-bis” Decree). We remind you that this Decree provided that, solely for the 2022 tax year, the value of goods transferred and services provided to the employee, as well as the amounts paid or reimbursed to the employee by the employer for

News . 37/2022 This year, the deadline by which withholding agents are required to electronically submit Form 770 for 2021 income to the Revenue Agency is October 31, 2022. The form, which must be used by withholding agents (including government agencies) to report withholdings to the Revenue Agency, can be either Simplified or Standard. 1. The Simplified Form 770/2022 consists of the sections that

News 28/2022 In Circular No. 27/E, issued on July 14, 2022, the Italian Revenue Agency has finally provided guidance regarding the payment of the fuel bonus, which private employers may provide to their employees, as introduced by Article 2 of Decree Law No. 21/2022. The value of the vouchers, for the year 2022, does not contribute to taxable income up to a limit of 200 euros per worker. Exceeding the threshold value of 200 euros com

News 21/2022 Subject: Key Measures for Workers and Businesses – From the Energy Decree to the Aid Decree and the New “Dote Impresa Collocamento mirato” Call for Proposals This News the key measures set forth in the recent decrees published in Gazzetta , which concern economic measures designed to support workers and businesses. Measures provided for in Decree-Law No. 21 of March 21, 2022 – Energy Decree, also known as the Ukraine Decree

News Flash No. 13/2022 Subject: New Developments for 2022: Additional Gross Tax Deduction for Taxpayers with Income in the Range of €25,001 to €35,000 The 2022 Budget Law has introduced, among other things, introduced amendments to Article 13 of the Consolidated Income Tax Law, regarding the calculation of gross tax deductions, which are determined differently based on the type of income included in total income. For the following types of income