On Dec. 16, ITA GVT issued income tax regime (IRPEF-IRES) revision.
ITA GVT issued DLgs 192/2024 on revision of income tax regime (IRPEF-IRES).
Overview
It contains 3 titles i.e. Title I provisions on income from land, dependent work, self-employment, miscellaneous; Title II on business income; Title III final provisions.
The new rules affect the consolidated text of income taxes Pte decree 917/1986.
Numerous amendments are made via several provisions in specific titles' chapters.
Effectiveness
The decree enters into force on Dec. 31, 2024.
Dec. 17, 2024 Update
On Dec. 17, 2024, ITA Tax confirmed that the decree had been approved & published.
Decree implements the delegation on tax reform (Law 111/2023), for overall revision of the tax regime for personal income (IRPEF) and for companies and entities (IRES).
Regulators
ITA GVT
Entity Types
CNSM; Corp
Reference
PR, 12/17/2024; OG 294, 24G00214, 12/16/2024; DLgs 192/2024,12/13/2024; Pte Decree 917/1986; Law 111/2023; Citation: DLgs 192/2024;
