Spin-off of Companies and Subsequent Transfer of the Acquired Participation – No Tax Abuse – New Provisions According to Legislative Decree 192/2024
According to the new paragraph 15-quater of Article 173 of the Consolidated Income Tax Act, the spin-off of a company and the subsequent transfer of the acquired [...]
Dividend washing: cases of disapplication of the contrasting rules
The Italian Revenue Agency (Agenzia delle Entrate), by means of its reply No. 8 of 21 January 2025, has ruled on the issue of dividend washing: According [...]
Company Incorporation of a Limited Company in Italy (srl)
The limited liability company in Italy is a kind of company that allows small social enterprises to benefit from limited liability. The srl, like the spa, acquires [...]
Corporate Income Tax – Ires
The rate of corporate income tax (IRES) is 24%. Who is liable to pay IRES The following must pay the tax: public limited companies and limited companies [...]
Electronic invoicing
The Revenue Agency is the authority responsible for the electronic invoicing procedure. All invoices that economic operators resident or established in Italy issue to other economic operators [...]
Regional production tax – Irap
Italian corporate entities and non-resident companies, only on Italian source income, are subject to a corporate income tax , Ires, and to a regional production tax, Irap. [...]
VAT rates
The standard VAT rate in Italy is 22%. Reduced rates are applied to specific goods and services: 4%, for example, for some foodstuffs, beverages and agricultural products; [...]
Calculating turnover subject to VAT
Value added tax is charged on supplies of goods or services carried out within the territory of Italy in the exercise of a business, trade or profession, [...]
M&A, and restructuring of companies
We have a consolidated experience and know how for establishing enterprises and companies, restructuring (mergers, spin-offs, conversions, and contributions) and takeovers of businesses.