Tax trends: Budget Law 2025

Summary

• Income support measures (Art. 1, Section No. 2-11) 
• Cause of exclusion from the flat-rate scheme (Art. 1, Section No.12) 
• Deduction of DTA-related portions of impairments and losses on receivables and goodwill  (Art. 1, Section No. 14-20) 
• Digital service Tax Measures (Art. 1, Section No. 21-22) 
• Measures on crypto assets  (Art.1, Section No. 23-29) 
• Measures Concerning the Reassessment of Land and Shareholdings  (Art. 1, Section No. 30) 
• Facilitated assignment/assignment of assets to shareholders  (Art. 1, Section No. 31-36)
• Provisions on VAT on training services rendered to employment agencies and management of related pending litigation  (Art.1, Section No. 38-40) 
• Measures to reduce harmful environmental subsidies (Art. 1, section n. 48-49) 
• Deductions of expenses for interventions to restore the building heritage and energy upgrading of buildings  (Art. 1, Section No. 54-56)
• Reverse charge in the logistic sector (Art. 1, Section No. 57-63) 
• Extension of the 5% VAT rate to Mountaineering Courses (Art. 1, Section No. 65-65) 
• Mortgage tax exemption under the tavolare system  (Art. 1, Section No. 68-71) 
• Provisions to combat evasion with regard to electronic payments and interoperability of databases (Art. 1, Section No. 74-80) 
• New tax rules for board, lodging, travel and transport costs  (Art. 1, Section No. 81-83) 
• Measures on the Payment of Stamp Duty for Life Insurance Contracts (Art. 1, Section No. 87-88) 
• Bonus for the new births (Art. 1, Section No. 206) 
• Tax credit for donations for public sports facilities  (Art. 1, Section No. 246) 
• Interventions on productivity bonuses (Art. 1, Section No. 385) 
• Fiscal measures for corporate welfare (Art. 1, Section No. 386-391) 
• Tax relief for night work and overtime on public holidays (Art. 1, Section No. 395-398) 
• Extension of the increased cost allowance for new hires  (Art. 1, Section No. 399-400)
• Transaction 5.0 Tax Credit (Art. 1, Section No. 427-429)
• Reduced IRES rate for companies investing in technologically advanced tangible capital goods  (Art. 1, Section No. 436-444)
• Tax credit for investment 4.0 (Art. 1, Section No. 445-448) 
• Tax credit for SME listing (Art. 1, Section No. 449-450)
• Capital Contribution on the Reversal of the Research and Development Tax Credit  (Art. 1, Section No. 458-460)
• New Sabatini 4.0 (Art. 1, Section No. 461)
• ZES tax credit (south of Italy) (Art.1, Section No. 485-491)
• Provisions on tax credit facilitation for investments in the Mezzogiorno  (Art. 1, Section No. 541-543)
• ZES tax credit in agricolture (Art. 1, Section No. 544,546)
• Tax treatment of remuneration of horse racing officials (Art. 1, Section No. 552) 
• Provisions on tax credit for the restoration of buildings of historical and cultural interest  (Art. 1, Section No. 593) 
• Adjustment of regional and municipal surcharges to IRPEF  (Art. 1, Section No. 726-729 e 750-751) 
• Taxation of stock options (Art. 1, Section No. 862-863)
• Cinema tax credit (Art. 1, Section No. 869)
• Entrata in vigore (Art. 21)

Read the Budget Law 2025