Published the Memorandum on “Decreto Adempimenti”
The new Memorandum n. 8/2024 clarifies the simplifications provided for by “Decreto Adempimenti” on tax declarations for natural persons.
Extension of the special voluntary disclosure and reopening of the deadlines
The draft of the decree-law on access to special disclosure for the 2021 and previous tax periods and regularization extension for 2024 has been approved by the Council of Ministers.
Relevance of compensation for expropriation of Dutch bonds for IRPEF purposes
The Italian Revenue Agency clarifies on the taxability in Italy of the compensation received for the expropriation of Duch bonds.
Filing tax returns can be convenient after 90 days
The new deadline for submitting tax and IRAP returns has been set.
730/2024 Form approved: what changes under the new 730 Form
Through order n. 68472/2024, the Italian Revenue Agency has approved the 730/2024 Form, as well as the instructions for submission. The Italian tax return, filed through 730/2024 Form must be submitted within September 30th, 2024.
“Contro-esodati” workers: 24 months abroad needed to access the fiscal benefit
The Italian Court of Cassation has provided clarifications on the 2-year requirement of residence abroad for study and working activity.
New tax rules on cryptocurrency: clarifications and instructions by the Revenue Agency
The Italian Revenue Agency provides clarifications on the new tax rules for managing cryptocurrency.
The Court of Justice of Lombardy precludes the inpatriate regime for integrations submitted out of time (over 90 days)
Submitting the tax return beyond the 90-day limit precludes the application of the inpatriate regime, even in case of a supplementary declaration in favour of the taxpayer.
Transfer of tax residency in Italy and optional regime for foreign pension income
The Italian Revenue Agency provides clarifications on the possibility, for a UK citizen, to benefit from the 7% regime for foreign pension holders.