The Italian Revenue Agency published Resolution No, 81/E of 9 September 2019 in the official gazette to amend the patent box regime made by Law Decree No. 34 of 30 April 2019, which entered into force on 1 May 2019. The updates include that taxpayers may opt to compute and declare eligible income for the patent box benefit themselves, instead of obtaining a tax ruling from the Italian Revenue Agency.
Related Posts

Italy to abolish VAT split payment for FTSE MIB firms by July 2025
Italy has extended the VAT split payment system until 30 June 2026 for most public sector transactions. From 1 July 2025, FTSE MIB-listed companies must exit the regime and return to the standard VAT system. Italy has extended the VAT split
Read More
Italy: Council of Ministers approves draft code on registration and indirect taxes
Italy preliminarily approves decree consolidating registration and indirect taxes to simplify compliance, excluding VAT. The Italian Council of Ministers granted preliminary approval to a Legislative Decree consolidating the rules on
Read More
Italy: Council of Ministers approve amending protocols on frontier workers under tax treaty with Switzerland
Italy approved a draft law on 19 May 2025 to ratify amendments to agreements from 2024, modified by the 1978 and 2015 protocols. Italy’s Council of Ministers has approved a draft law on 19 May 2025, which ratifies the amending protocol
Read More
Italy clarifies how VAT applies to secondment under legislative changes
Italy’s tax authority clarified that from 1 January 2025, staff secondment reimbursements covering only salary and related costs will be subject to VAT under new or renewed agreements. Italy’s tax authorities issued Circular No. 5/E on 16 May
Read More
Italy: Council of Ministers approves draft decree on local taxes and fiscal federalism
Italy’s Council of Ministers has approved a draft Legislative Decree on 9 May 2025, introducing measures on local taxes and regional fiscal federalism as part of a tax reform. The Decree introduces greater fiscal autonomy for territorial
Read More
Italy updates reportable and participating jurisdictions under CRS
Italy’s Ministry of Economy and Finance has issued a decree updating the list of jurisdictions considered reportable and participating under the Common Reporting Standard (CRS). The updated list, released in the Official Journal on 6 May 2025,
Read More