Law no. 207, known as the 鈥�2025 budget law鈥濃攑ublished in the official gazette on December 31, 2024鈥攊ncludes聽a number of tax measures related to the following:
- Direct and indirect taxation
- Deduction in installments of certain deferred tax assets, loan losses, and goodwill
- Digital services tax; substitute tax on certain categories of capital and other income; tax on crypto gains and other proceeds
- Revaluation of shares and land
- Tax relief for assets assigned to shareholders
- Value added tax (VAT) on training services provided to authorized suppliers of staff
- Introduction of the reverse charge mechanism in contracting agreements in the logistics sector
- Amendments to the Transition 5.0 tax credit
- Lower corporate income tax (IRES) rate for enterprises that invest in the new tangible assets
- Amendments to the Transition 4.0 tax credit
- Tax credit for the listing of a small or medium sized enterprise (SME)
- Contributions for taxpayers that have used the research and development (R&D) credit repayment procedure
- Deduction of the costs of stock option plans by IAS / IFRS adopters
- Customs and excise measures
- Extension of the e-DAS obligation
- Customs Authority procedures
- Excise duty on beer
- Online gambling, bingo, and horse betting
- Waiver of guarantees for the domestic transfer of tobacco products subject to taxation under excise duty legislation
- Tax credits
- Tax credit for investments in the Special Economic Zone (SEZ) for Southern Italy
- SEZ tax credit for the primary production section of agricultural products, forestry, fisheries, and aquaculture
Read a January 2025 report prepared by the 乐鱼（Leyu）体育官网 member firm in Italy