Italy’s finance ministry issued a ministerial decree on 28 May 2025, updating the synthetic indices of reliability (ISA) for the 2024 fiscal year.  

Italy’s Ministry of Economy and Finance has published the Ministerial Decree of 24 April 2025 in Official Gazette No. 122 on 28 May 2025.

This Ministerial Decree updates the synthetic indices of reliability (ISA) for fiscal year 2024, considering the economic impact of geopolitical tensions, rising energy and food prices, and interest rate trends.

The ISA provides an overall assessment of a taxpayer’s reliability through statistical economic analysis of data from multiple fiscal years. Taxpayers may receive benefits such as simplified administrative procedures and exemption from dormant company rules based on the resulting reliability levels.