April 2026 update The population threshold for eligible municipalities is increased from 20,000 to 30,000 residents. Article 26 of Law No. 34 of March 11,
Italian Tax Assessment Time Limits (Statute of Limitations) Notices of assessment issued by the Italian Tax Authorities must be issued and properly served within specific
how to confront a failure to file annual income tax return (dichiarazione omessa) when it was due, to make payment of taxes by the due date or to comply with your Italian obligations.
Ignoring the issue is rarely the best approach. Interest and penalties generally increase over time, and deadlines—for example, to appeal against an assessment—can expire, leaving little or no scope to challenge the position taken by the Italian tax authorities.
Sintesi delle condizioni applicabili (situazione normativa 2026) La normativa fiscale italiana prevede, al ricorrere di determinate condizioni, l’applicazione dell’aliquota ridotta dell’imposta di registro (2% anziché
FY 2025 – The End of the Road? Italian tax incentives for investment in innovative start ups and SME’s mainly expired at the end of