Legislative Decree 148/2026 introduces a derogation for cooperative compliance (CPB) renewal: partnerships and associated firms can admit new partners with revenues under 35,000 euros without losing CPB status. Previously, any composition change risked disqualification. The rule aims to support small professional firms. Effective 8 October 2026.
Key Takeaways
- Revenue Threshold: New entrants must have individual turnover below €35,000 to qualify for the exception.
- Renewal Condition: The derogation applies only at CPB renewal, not initial admission.
- Strategic Flexibility: Small firms can restructure without fear of losing the benefits of cooperative compliance (reduced audits, penalty mitigation).
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement