Taxpayers who have submitted their 2019 VAT return, or who will submit it by the deadline set for 30 April 2019, have the option of horizontally offsetting VAT credits in excess of €5,000 accrued during the 2018 tax period, starting from the tenth day following the day on which the … Read more
The training bonus 4.0. was introduced by the Budget Law 2018 (Law no. 205 of 27 December 2017, art. 1, paragraphs 46 and 56). The 2019 Budget Law then provided that the facility also applies to expenses incurred in the tax period following that in progress at 31 December 2018. … Read more
For the purposes of calculating the tax credit for research and development pursuant to art. 3 of Legislative Decree 145/2013, the capitalised costs of the patents are recorded on an accruals basis in individual periods, regardless of the starting date of the amortisation process. This has been clarified by the … Read more
The tax credit recognised for research and development investments can only be used as compensation and therefore cannot be claimed back. Consequently, it cannot be sold pursuant to Article 43-bis of Presidential Decree no. 602 of 29 September 1973: this was specified by the Revenue Agency in its reply to … Read more
Law no. 205/2017 modified the dividend taxation regime with the provision, for non-business IRPEF entities, of a 26% withholding tax, regardless of whether they hold qualified or non-qualified shareholdings. However, for non-entrepreneurs Irpef subjects who have qualified shareholdings, there is a transitional regulation applicable to profits produced up to the … Read more
Law no. 124, art. 1, paragraphs 125-129 of 4 August 2017 introduced a series of publicity and transparency obligations for a number of parties that have economic relations with the Public Administrations or other public parties or with the parties referred to in art. 2-bis of Legislative Decree no. 33/2013. … Read more
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