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 rules gains from foreign share sales taxable when linked to domestic property
November 06, 2026
Italy’s Revenue Agency ruled on 5 November 2026 that selling shares in a foreign company is taxable in Italy when the
Read More
Italy presents 2027 budget, proposes exit tax, higher FTT, and IRES surcharges
November 06, 2026
Italy’s government has presented the draft Budget Law for 2027 to the parliament on 30 October 2026. It was earlier
Read MoreItaly: Revenue Agency introduces tax code for agricultural fuel tax credit
November 04, 2026
Italy's tax agency, the Revenue Agency, has announced a new tax code for farm fuel credits on 3 November 2026. Diesel
Read MoreItaly: Council of Ministers approves legislation to enact ViDA package
October 30, 2026
Italy’s Council of Ministers approved a Legislative Decree on 28 October 2026 to implement the EU VAT in the Digital
Read More
Italy further postpones low-value shipment fee to 2027
October 29, 2026
Italy has published Decree-Law No. 193 of 23 October 2026, which introduces measures to support the road haulage,
Read More
Italy proposes corporate tax increases in 2027 budget package
October 29, 2026
Italy’s Council of Ministers, following a proposal by Minister of Economy and Finance Giancarlo Giorgetti, approved
Read More