Tag: Revenue Agency
Revenue Agency: operational instructions on the tax residence of individuals
On 4 November 2024, almost one year after the entry into force of Legislative Decree no. 209/2023 (hereinafter the “Decree”), Revenue Agency Circular no. 20/E has been issued to ...
Read moreRevenue Agency: tax treatment of the incentive to leave (“incentivo all’esodo”) for impatriate workers
With Resolution no. 40/E of 23 July 2024, the Italian Revenue Agency provided specific clarification on a question concerning the tax treatment of sums paid as an incentive to ...
Read moreDematerialisation and retention of expense reports. New guidance from the Italian Revenue Agency
In its Response to Application for Ruling no. 142 of 2024, the Italian Revenue Agency was once again called upon to provide guidance on the processing, in terms of ...
Read moreGifts to employees: the Italian Revenue Agency intervenes on tax liability
The Italian Revenue Agency, with its answer to request for ruling no. 89/E of 11 April 2024, returns to the issue of taxation applicable to gifts to employees. The ...
Read morePerformance bonuses: Italian Revenue Agency reiterates conditions for tax relief
In resolution no. 59/E/2024, the Italian Revenue Agency (Agenzia delle Entrate) clarified the application of tax relief for performance bonuses under Article 1, paragraph 182 of Italian Law no. ...
Read moreIRPEF reform: clarification from the Italian Revenue Agency
With circular no. 2/E/2024, the Italian Revenue Agency clarified the implementation of Italian Legislative Decree of 30 December 2023, no. 216, i.e. the decree implementing the first phase of ...
Read moreItalian Revenue Agency: special regime for impatriate workers and payment for access to the extension
In ruling No 223/2023, the Italian Revenue Agency provided some clarification on the applicability of the ‘tax amnesty’ (remissione in bonis) regime – under Article 2, paragraph 1 of ...
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