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 introduces 20% fuel tax credit for fishing businesses
September 24, 2026
The Italian Revenue Agency introduced a fuel subsidy for fishing businesses on 22 September 2026. The measure,
Read More
Italy: Tax Authority clarifies corrections to digital services tax returns
September 24, 2026
The Italian Revenue Agency confirmed on 22 September 2026 that taxpayers subject to the digital services tax can file
Read More
Italy clarifies VAT treatment of private-cage data centre services
September 22, 2026
The Italian Revenue Agency (IRA) has published Ruling No. 175 of 17 September 2026, clarifying the VAT treatment of
Read More
Italy: Tax authority expands F24 payment codes for inheritance and gift tax
September 18, 2026
The Italian Revenue Agency introduced new tax codes through Resolution 30/2026, effective 16 September 2026. These
Read MoreItaly eliminates road tax for millions of vehicles
September 17, 2026
The Italian government announced it would scrap the annual road tax for 14.5 million cars and motorcycles beginning in
Read More
Italy: Supreme Court upholds VAT assessment despite amended return
September 15, 2026
The Italian Revenue Agency has issued a release on 14 September 2026 regarding a recent decision by the Italian Supreme
Read More