Italy

The Italian Data Protection Authority (Garante) mandated that by 29 October 2026, all newsletters, direct email marketing (DEM), automated emails, and service communications must adapt invisible tracking pixels to comply with GDPR and ePrivacy rules. Non-compliance risks fines. The measure targets hidden user profiling. Key Takeaways Tracking Pixel Rules: Pixels must not collect personal data

On 11 October 2026, the Italian Revenue Agency (Agenzia delle Entrate) released Circular 6/E/2026 providing detailed guidance on the Tax Control Framework (TCF). The circular establishes shared criteria for ad hoc controls, requiring professionals tasked with certifying and attesting corporate tax control systems to apply parameters that are both calibrated to the specific business reality

Employers who hire detainees or former detainees are eligible for a tax credit incentive. The notification to the competent placement office must be submitted by 31 October 2026 for hires made in the current year. The credit reduces IRES/IRPEF liability. The measure aims to promote social reintegration. Announced 9 October 2026. Key Takeaways Eligible Hires:

Starting 2026, October 4 (Feast of St. Francis, Patron of Italy) is reinstated as a national public holiday. This affects payroll calculations, overtime rules, and business closures. Employers must adjust 2026 work calendars and compensate employees accordingly. Announced 9 October 2026. Key Takeaways Holiday Pay: Employees not working receive normal pay; those working receive premium

The Ministry of Economy and Finance (MEF) 2026 report on the unobserved economy and tax evasion highlights that the flat-rate regime (regime forfettario) has led to a measurable reduction in evasion among small businesses and professionals. Simplified accounting and fixed taxation increase compliance. Report released 9 October 2026. Key Takeaways Evasion Drop: The regime’s simplicity

As of 9 October 2026, the Italian tax authority has released the fourth installment of its comprehensive analysis on business real estate leasing versus purchasing. The article examines the asset method for accounting, the deductibility of lease payments, treatment of implicit interest, separation of land value, VAT implications, and IRAP considerations. This guidance is critical

On 9 October 2026, the Italian Revenue Agency intensified audits on tourist rental income by cross-referencing guest registrations from the Alloggiati Web portal with rates published on booking platforms. This method often overestimates actual rental income, leading to doubled penalties. The article outlines defense strategies for taxpayers facing such presumptive assessments. Key Takeaways Cross-Referencing Data:

The Italian Supreme Court, in ordinance No. 22970/2026 dated 9 October 2026, clarified that fiscal residence abroad does not relieve taxpayers from the obligation to produce documents requested by the Revenue Agency. Failure to comply triggers probatory preclusion, preventing the taxpayer from later introducing those documents in litigation. The ruling reinforces the duty of cooperation

The First-Instance Tax Court of Messina, in judgment No. 5963/2026 dated 9 October 2026, annulled a multi-year TARI (waste tax) assessment. The court found that stacking penalties for failure to declare and applying 100% of the cadastral surface as taxable base constituted illegal cumulation of sanctions. The decision provides a precedent for challenging similar assessments.

In judgment No. 9241/2026 dated 9 October 2026, the Supreme Court strengthened judicial oversight of tax inspections in private dwellings. The prosecutor’s authorization must specify concrete and legally relevant serious indications; generic suspicions are insufficient. This ruling enhances protection of taxpayer privacy during home visits. Key Takeaways Strict Authorization Standard: The prosecutor must detail specific