The reduced 20% IRES rate is not granted just by meeting the initial conditions; compliance with two additional requirements is necessary: Failure to comply with these conditions results in the loss of the tax benefit, making careful planning and monitoring of investments essential to avoid penalties.
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Law No. 207/2024 has introduced an important tax benefit, with a reduced rate of 20% for 2025. However, in order to benefit from this advantage, it is crucial to meet certain pre-established conditions (ex ante conditions). What are the main requirements? Businesses must meet five key conditions: By meeting these conditions, companies can benefit from […]
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The year 2025 brings a valuable opportunity for capital companies and commercial entities operating in Italy: a reduced 20% IRES rate instead of the usual 24%. However, to qualify for this tax benefit, businesses must meet five key conditions. Among the most important: ✅ Allocation of 80% of the 2024 profit to a dedicated reserve.✅ […]
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The Italian Supreme Court has recently reaffirmed a key tax principle: the foreign income tax credit is granted only if such income is actually subject to taxation in Italy. This means that if an income is exempt from taxation under an international double taxation treaty, the taxpayer cannot claim the tax credit. The clarification provided […]
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24 Febbraio 2025
17 Febbraio 2025
4 Febbraio 2025
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