On 31 January 2020, the Italian Revenue Agency released instructions on procedure to comply with income tax return filing obligations during 2020. The Italian tax authority said the following changes have been incorporated into returns this year:

  • New income limit for those has dependent children;
  • Updates the tax treatment of sports activities;
  • Tax breaks for foreign retirees who relocate to small towns in southern Italy; and
  • Tax breaks for company expenses on the installation of electronic vehicle charging facilities.