Advertising bonus, applications by 31 October

Companies, self-employed persons and non-commercial entities, from 1 to 31 October 2019, may submit applications to book the advertising bonus for investments made or to be made in the year 2019. As from 2019, the tax credit is recognized in the single measure of 75% of the incremental value of … Read more

Categories Tax

New tax regime for impatriate workers

The Growth Decree (Legislative Decree no. 34/2019) provides for important measures to strengthen the tax regime introduced by Article 16 of Legislative Decree no. 147/2015, applicable to impatriate workers who transfer their residence to Italy from 1 January 2020. The percentage of exemption for the income produced in Italy is … Read more

Categories Tax

From 2020 it is possible to sell the quarterly VAT credit

The “Growth” decree (Legislative Decree no. 34 of April 30th, 2019, converted into law no. 58 of June 28th, 2019) provides that, as of January 1st, 2020, it will be possible to assign, in addition to the VAT credits resulting from the annual declaration, also the credits accrued on a … Read more

Categories Tax

Control body of limited liability companies: limits change

A few months after the application of the new limits that provide for the obligation to appoint the control body in the limited liability companies, these limits have been revised. The appointment of the controlling body in limited liability companies now becomes mandatory when the company: 1. is required to … Read more

Ciccioriccio e Associati awarded as “Professional Excellence of the Year Fast Growing” – Le Fonti Awards

On June 6th, 2019 during the award ceremony organized by “Le Fonti” in Milan, held at Palazzo Mezzanotte, Ciccioriccio e Associati received the Fast Growing Professional Excellence of the Year Award “for the speed of response through a concrete and constructive approach and the constant growth path based on the … Read more

Equity crowdfunding: an opportunity for company development

Crowdfunding is the process by which a number of people contribute money, even small sums, to finance a business project or initiatives of various kinds using websites (“platforms” or “portals”) and sometimes receiving a reward in return. There are different types of crowdfunding. Among the most common are Reward Crowdfunding … Read more

The ‘impatriate workers’ regime and its application in football

In the context of tax relief in the professional sports sector, the system of so-called “impatriate workers”, provided for by art. 16 of Legislative Decree 147/2015, is destined to take on particular importance. The extension of this concessionary regime to professional sportsmen and sportswomen results from the disappearance of the … Read more

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Super-depreciation reintroduced for 2019

The so-called Growth Decree reintroduces, from April 1, 2019 until December 31, 2019, the benefit of super-depreciation, i.e. the possibility of increasing by 30% the fiscally recognized cost of assets, for the purpose of calculating the related depreciation. These are investments in tangible, capital and new goods, excluding vehicles and … Read more

Categories Tax