Main differences in tax and labor measures provided for by the Conversion Law of Decree No. 215/2023 "Milleproroghe"

News . 9/2024

Law No. 18/2024, converting Decree No. 215/2023, known as the "Milleproroghe" Decree, introduced significant measures regarding deferrals in both tax and labor matters.

The Law was published in Gazzetta on February 28, 2024, and came into force on February 29, 2024.

Let's summarize the most important news on the following topics:

• Facilitated settlement of tax bills

• Scrapping Quater

• Failure to comply with vaccination requirements

• Digital innovation in publishing

• Income tax in the agricultural sector

• Notifications to employment centers regarding sports jobs

• Private sector fixed-term contracts

• Employment of persons with disabilities in third sector organizations

• Company meetings held remotely

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Facilitated settlement of tax bills

Article 3-bis of Law No. 18/2024 established the postponement to March 15, 2024 of the payment deadlines for the first two installments of the Facilitated Settlement, set respectively at October 31, 2023 (first or single installment) and November 30, 2023 (second installment), already postponed to December 18, 2023 by Law No. 191/2023. The same deferral is provided for the third installment, due on February 28, 2024. 

In addition, the first two installments (scheduled, respectively, for January 31 and February 28, 2024by Law No. 100/2023) for the populations of Emilia-Romagna, Tuscany, and Marche affected by the floods of May 2023.

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