Esheria Regulatory Atlas

Tax law in Italy

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

285 matching statutes

• Italy

  Misure urgenti in materia di Piano Transizione 5.0 e di produzione di energia da fonti rinnovabili. (25G00185)

  25G00185

  1 provisions

  This provision sets deadlines and controls for Transizione 5.0 tax-credit communications, limits double applications on the same assets, and gives GSE supervision and cancellation powers.

  Act or statute Open & Chat

• Italy

  Disposizioni volte a dare attuazione ad obblighi comunitari ed internazionali.

  007G0022

  1 provisions

  L’Agenzia delle entrate must recover certain unpaid-tax aid amounts and interest, notify payment demands within 90 days, and beneficiaries must pay within 30 days or face enforced collection.

  Act or statute Open & Chat

• Italy

  Disposizioni urgenti per l'attuazione del Piano nazionale di ripresa e resilienza (PNRR) e per la prevenzione delle infiltrazioni mafiose. (21G00166)

  21G00166

  1 provisions

  This article sets incentives for tourism businesses, including a tax credit and a non-repayable grant, subject to conditions and spending caps.

  Act or statute Open & Chat

• Italy

  Regolamento concernente l'individuazione dei soggetti a cui si applicano le disposizioni del comma 185 dell'articolo 1 della legge 27 dicembre 2006, n. 296.

  007G0244

  1 provisions

  Eligible nonprofit associations must file an electronic application with the Agenzia delle entrate between 20 July and 20 September each tax year.

  Regulation Open & Chat

• Italy

  Codice degli incentivi, in attuazione dell'articolo 3, commi 1 e 2, lettera b), della legge 27 ottobre 2023, n. 160. (25G00192)

  25G00192

  16 provisions

  This preamble sets out the legal bases and background for the decree and says the code does not apply to certain tax, excise, and contribution incentives except where specific carve-outs remain.

  Act or statute Open & Chat

• Italy

  Disposizioni urgenti in materia fiscale. (25G00092)

  25G00092

  1 provisions

  This provision changes tax treatment for certain professional and employment expenses, including stricter traceable-payment conditions for deductions and refunds, and reclassifies some financial proceeds and share-sale gains/losses for self-employed professionals.

  Act or statute Open & Chat

• Italy

  Regolamento relativo alla disciplina generale dei giochi numerici, affidati in concessione. (26G00012)

  26G00012

  11 provisions

  Il regolamento disciplina in generale i giochi numerici affidati in concessione, che sono assegnati a un soggetto privato tramite gara idonea.

  Regulation Open & Chat

• Italy

  Disposizioni urgenti in tema di versamento e riscossione di tributi, di Fondazioni bancarie e di gare indette dalla Consip S.p.a. ((nonchè di alienazione di aree appartenenti al patrimonio e al demanio dello Stato)) .

  003G0166

  1 provisions

  This provision extends and adjusts deadlines for certain tax-definitional filings and payments, and allows some taxpayers to file declarations, make payments, or use overpayments by the stated dates.

  Act or statute Open & Chat

• Italy

  Bilancio di previsione dello Stato per l'anno finanziario 2026 e bilancio pluriennale per il triennio 2026-2028. (25G00212)

  25G00212

  1 provisions

  This article sets budget and tax measures for 2026-2028, including spending increases, reduced or increased tax rates in several cases, and a debt-settlement procedure for certain tax and social security debts.

  Act or statute Open & Chat

• Italy

  Disposizioni urgenti in materia tributaria e finanziaria.

  006G0282

  1 provisions

  The provision adds tax and customs compliance rules, requires some filings and communications to be made electronically, gives authorities powers to order destruction of certain goods, and sets penalties and suspension measures for repeated violations.

  Act or statute Open & Chat

• Italy

  Regolamento per la disciplina dei giochi di abilità a distanza con vincita in denaro.

  007G0202

  7 provisions

  This provision introduces the decree and defines key terms for remote skill games with cash winnings.

  Regulation Open & Chat

• Italy

  Regolamento recante disposizioni in materia di SIIQ (società di investimento immobiliare quotate), in attuazione dell'articolo 1, comma 141, della legge 27 dicembre 2006, n. 296.

  007G0190

  5 provisions

  This provision introduces and defines the special real-estate company tax regime and related terms.

  Regulation Open & Chat