News No. 8/2026 In its Administrative Ruling ( News ) No. 2/E of February 24, 2026, the Italian Revenue Agency provided clarifications on the new provisions 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 days off, and shift allowances. These changes stem from the legislature’s desire to adjust the salary

News No. 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 withholding taxes to the Revenue Agency, and may be

News Flash No. 11/2025 Further to News Flash 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 Italian Revenue Agency has updated the functions for collecting basic data and tax return forms.

News Flash No. 10/2025 We remind our valued clients that Legislative Decree No. 216 of December 30, 2023, which implements 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. It reflects developments in the business landscape and recent social changes by updating 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 registration certificates 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 Forms F24 and F24 “Public Entities,” to offset 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 its circular “ News ,” the Italian Revenue Agency has outlined the effects of the changes introduced by the International Taxation Decree (Legislative Decree No. 209/2023) regarding the tax residency of individuals, corporations, 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 and maintain their personal and family relationships primarily in the

News Flash No. 33/2024 On November 14, Decree-Law No. 167 was published in the Official Gazette at Gazzetta . It contains “urgent measures to reopen the filing period for the two-year composition-with-creditors agreement 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 eligibility requirements. The Italian Revenue Agency has published, in Circular No. 19/E ( News ), the initial guidelines for claiming this benefit. The eligibility requirements are summarized below:

News No. 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 withholding taxes to the Revenue Agency, and may ex

News No. 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 the firm’s “ News ” No. 13/2023 and No. 26/2023, limited to the 2023 tax year, the value of goods provided and services rendered to employees with fiscally dependent children (including children born out of wedlock) does not count toward taxable income, up to a total limit of 3,000 euros.

News No. 31/2023 Once again this year, the deadline by which withholding agents are required to electronically file Form 770 with the Revenue Agency for 2022 income is set for October 31, 2023. The form, which must be used by withholding agents (including government agencies) to report withholding taxes to the Revenue Agency, can be either the Simplified or the Standard version. 1. The Simplified Form 770/2023 consists of the following

News No. 26/2023 On August 1, 2023, the Italian Revenue Agency, in its interpretive circular No. 23/E ( News ), 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 No. 16/2023 Please note that Form 730 may be filed by taxpayers who, in 2022, received the following types of income: Income from employment and similar sources; Income from land and buildings; Capital gains; Income from self-employment where a VAT number is not required (such as self-employment services not performed on a regular basis); Miscellaneous income (e.g., income from land and buildings located abroad); Certain types of income subject to separate taxation (e.g., income received from

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

News No. 37/2022 This year, the deadline by which withholding agents are required to electronically file Form 770 with the Revenue Agency for 2021 income is set for October 31, 2022. The form, which must be used by withholding agents (including government agencies) to report withholding taxes to the Revenue Agency, can be either the Simplified or the Standard version. 1. The Simplified Form 770/2022 consists of the sections that

News No. 28/2022 In Circular No. 27/E, issued on July 14, 2022, the Italian Revenue Agency finally provided guidance regarding the payment of the fuel bonus—which private employers may provide to their employees—introduced by Article 2 of Decree-Law No. 21/2022. For the year 2022, the value of the vouchers is not included in taxable income up to a limit of 200 euros per employee. If the threshold of 200 euros is exceeded,

News No. 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 aims to summarize the key measures set forth in the recent decrees published in the Official Gazzetta , which concern economic measures designed to support workers and businesses. Measures provided for in Decree-Law No. 21 of March 21, 2022 – the Energy Decree, also known as the Ukraine b

News Flash No. 13/2022 Subject: Changes Effective in 2022: Additional Gross Tax Deduction for Taxpayers with Income in the Range of 25,001 to 35,000 Euros The 2022 Budget Law has introduced, among other things, introduced amendments to Article 13 of the Consolidated Income Tax Law, concerning 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