ITA TAX issued provision re declaration formNational and Global Consolidated 2025.
Purpose
Approval of the declaration form with the related instructions, to be submitted in 2025 for the purposes of the declaration of the subjects admitted to the taxation of a group.
Regarding resident controlled companies as well as of the subjects admitted to the determination of the single taxable base for the group of non-resident companies.
Approval of the technical specifications for the electronic transmission of the data contained in the declaration form National and global consolidated 2025.
Effectiveness
Submission start set for Apr. 15 for tax period coinciding with the calendar year, and must be made by last day of tenth month following month of closure of the tax period.
The submission can be made exclusively electronically, directly or through an authorized intermediary, i.e., appointed subject or group company.
