Cryptocurrencies: Budget Law 2023 establishes new tax rules 2 Febbraio 2023 Budget Law 2023 has expressly provides a set of new guidelines for the taxation of "crypto-assets" introducing a new category of “other income". Indeed, there...
Limited deduction of costs originating from operations with black-listed jurisdictions 17 Gennaio 2023 The new Budget law contains a provision that limits the deduction of expenses and other negative components arising from transactions carried out with enterprises resident...
Revenue Agency clarifications on how to benefit from the new rules on amicable notices, or "avvisi bonari", to settle tax violations 13 Gennaio 2023 Thanks to the new 2023 Budget law, taxpayers will have the opportunity to benefit, depending on the different cases, from the reduction, from 10% to...
Management Exemption (IME) 11 Gennaio 2023 The Budget Law for 2023 has introduced a provision that could be considered an attraction for our country. The purpose is therefore laudable. I am...
Taxation of profits from foreign investee companies and capital gains 5 Gennaio 2023 The newly approved 2023 Budget Law makes available the possibility to exclude from taxation, for the participant resident or just located in Italy, the profits...
The main fiscal measures of the 2023 budget law 2 Gennaio 2023 The Budget Law for 2023, approved by the Council of Ministers on 21 November 2022, received the final green light from the Senate on 29...
The real estate market survey: short-term outlook 2022 Q3 6 Dicembre 2022 Are available on line, on the Agency's website, www.agenziaentrate.gov.it, the latest data on purchase and sale of homes, shops, offices and land realized in the...
Tax Justice Reform changes ahead for taxpayers and the Revenue Agency 2 Dicembre 2022 The step forward, dictate by the Italian National Recovery and Resilience Plan, intend to move the fiscal litigations rules of the Country closer to the...
Mortgage Loans Report 2022. Online the publication of the Revenue Agency Observatory of the real estate market 7 Novembre 2022 The latest edition of the Mortgage Loans Report, a statistical work elaborated by the Observatory of the Real Estate Market (OREM) of the Revenue Agency...
Italy Revenue Agency issued a new Circular letter clarifying taxation of income received from Trusts 3 Novembre 2022 After public consultation, the new Circular on trusts in its final version is now available on the Revenue official-website. The first thing to emphasise is...
