Italy

On 26 August 2026, the Italian Supreme Court (Corte di Cassazione) published ordinance no. 24487/2026, clarifying that mortgage guarantees (ipoteche) granted to secure tax debts settled through a tax settlement agreement (transazione fiscale) with the Revenue Agency (Agenzia delle Entrate) are not exempt from mortgage tax (imposta ipotecaria). The Court held that such mortgages cannot […]

As of 20 August 2026 the Italian Revenue Agency (Agenzia delle Entrate) maintains the Ecobonus incentive established by Law No. 296/2006 a cornerstone of the fiscal strategy to promote energy efficiency retrofitting of existing residential and commercial buildings. This measure permits taxpayers who incurred qualifying expenses during the preceding tax year to claim deductions through

Ordinance No. 23105/2026 issued by the Italian Supreme Court of Cassation on 20 August 2026 establishes that fiscal liability for VAT fraud follows actual economic control rather than nominal legal form, particularly regarding shell companies used to facilitate evasion. Disclaimer:This article is compiled and summarized based on publicly available information and is for general information

Published on 19 August 2026 the Agenzia delle Entrate highlights that numerous construction and renovation works beyond the commonly cited bathroom refurbishments and window replacements qualify for Italian renovation tax deductions under the broader recovery of heritage provisions. While taxpayers traditionally focus on interior fit-outs the guidance clarifies that specialized interventions such as structural reinforcement

Supreme Court ruling clarifies that VAT liability supersedes fixed-rate registration tax benefits for property transfers subject to VAT under EU Directive 2006/112/EC. Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion,

Released on 18 August 2026 the Italian legislative decree Dlgs No. 148/2026 reshapes the rules governing the carryforward and recognition of fiscal losses generated by resident companies in cross-border mergers involving enterprises from other European Union Member States or European Economic Area countries. The new provision acknowledges that losses maturing in a foreign jurisdiction and

Ruling shifts burden of proof to taxpayers to demonstrate concrete linkage between bank movements and specific business activities under a single VAT registration. Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal

As of 14 August 2026, the Italian Revenue Agency published response No. 163/2026, providing definitive clarification on the fiscal treatment of expenses related to residency in Residential Sanitary Facilities (RSA) when reimbursed through corporate welfare plans. The ruling emerges in the wake of the fiscal correction decree issued on 7 August 2026, which amended previously

On 13 August 2026, the Italian Ministry of Economy and Finance announced the official publication in the Official Gazette of Legislative Decree No. 148, dated 7 August 2026, constituting a broad-ranging omnibus measure designed to harmonize and correct multiple facets of the national tax system. The decree intervenes across a spectrum of fiscal domains, including

Effective 12 August 2026 Italy introduced three simplified compliance regimes for the OECD Global Minimum Tax (Pillar Two) as enacted through the Omnibus legislative decree designed to reduce the administrative burden on multinational enterprise groups meeting the revenue threshold criteria. These regimes permit eligible groups to opt for a streamlined calculation method a fixed safe