The inheritance and gift tax, governed by Legislative Decree No. 346/1990 (TUS), is based on a clear principle: the amount due varies...

With its response to query no. 127/2025 , the Italian Revenue Agency clarified the effects of the new rules introduced by the 2025 Budget...

With Ruling No. 50/2025, the Italian Tax Agency addressed a case concerning the transfer of corporate shareholdings accompanied by...

With Ordinance No. 3913 of February 16, 2025, the Italian Supreme Court (Corte di Cassazione) has intervened on a matter that has sparked...

With Law No. 15 of February 21, 2025 (published in the Official Gazette No. 45 of February 24, 2025, and entered into force the following...

With the 2025 Budget Law (Law No. 207 of December 30, 2024), the legislature introduced significant amendments to the favorable tax...

Legislative Decree No. 139/2024 has introduced significant amendments to Article 34 of the Consolidated Law on Registration Tax (TUR),...

Starting from January 12, 2025, a significant regulatory change took effect regarding the declaration of expenses incurred for real...

The Italian Tax Agency recently published Resolution No. 12 of February 14, 2025,   providing crucial clarifications on the taxation of...

The Italian Tax Agency, in response no. 30/2025, clarified the tax treatment of inheritance tax on a credit deriving from the usufruct of...

The Tax Agency has published a new measure (Prot. n. 38133/2025) with which it launches a communication campaign aimed at property owners...

The "Real Estate and Tax Bonuses 2025" Guide has been updated following Law No. 207 of December 30, 2024 (the Financial Law for 2025)....

The Tax Agency, with Resolution n. 27/2025 , has provided important clarifications on the application of the first home benefits in case...

The Tax Agency, with Resolution n. 27/2025 , has provided important clarifications on the application of the first home benefits  in case...

The purchase of a home is a significant moment for many families, and it is essential to be informed about the possible benefits and the...

The 2025 budget law (art. 1, paragraph 860, l. 207/2024) has extended to directors of companies the obligation to indicate and...

Legislative Decree no. 139/2024 introduced important changes to the taxation of inheritance divisions. Study no. 120-2024/T of the...

The Tax Agency, with  Resolution n. 4/2025,  has provided important clarifications regarding the duration and transcription of the...

The Tax Agency, with its response to question no. 10/2025 , has provided a fundamental clarification for taxpayers on the taxation of...

Rome, February 13, 2025 - The Tax Agency, with the Response n. 29/2025 , has provided important clarifications on the conditions for...