Ciccioriccio e Associati 
The so-called Growth Decree reintroduces, from April 1, 2019 until December 31, 2019, the benefit of super-depreciation, i.e. the possibility of increasing by 30% the fiscally recognized cost of assets, for the purpose of calculating the related depreciation. These are investments in tangible, capital and new goods, excluding vehicles and … Read more
The deadline for submitting applications for reimbursement or compensation of VAT credits for the first quarter of 2019 expires on 30 April. The application must be submitted electronically and the use of the credit for amounts exceeding 5,000 euros must be made, unless a conformity visa is affixed, from the … Read more
In the reserved area “Fatture e Corrispettivi” of the website of the Revenue Agency are available statements – with the relevant form F24 or the possibility to request the debit on account – for the purposes of stamp duty due on electronic invoices.
On 23 March 2019 a new Italy-China agreement to eliminate double taxation was signed in Rome, updating the agreement in force since 1990. In summary, the agreement provides for – for dividends, a reduction in the conventional withholding tax rate from 10% to 5%, in the case of direct holdings … Read more
Disposals made exclusively for the purpose of corporate reorganization are not subject to the tax on financial transactions (the so-called Tobin Tax): this was specified by the Revenue Agency in Resolution no. 38/E of 29 March 2019. In this context, it is considered that the reorganization operations, while tolerating a … Read more
Taxpayers who have submitted their 2019 VAT return, or who will submit it by the deadline set for 30 April 2019, have the option of horizontally offsetting VAT credits in excess of €5,000 accrued during the 2018 tax period, starting from the tenth day following the day on which the … Read more
The training bonus 4.0. was introduced by the Budget Law 2018 (Law no. 205 of 27 December 2017, art. 1, paragraphs 46 and 56). The 2019 Budget Law then provided that the facility also applies to expenses incurred in the tax period following that in progress at 31 December 2018. … Read more
For the purposes of calculating the tax credit for research and development pursuant to art. 3 of Legislative Decree 145/2013, the capitalised costs of the patents are recorded on an accruals basis in individual periods, regardless of the starting date of the amortisation process. This has been clarified by the … Read more
The tax credit recognised for research and development investments can only be used as compensation and therefore cannot be claimed back. Consequently, it cannot be sold pursuant to Article 43-bis of Presidential Decree no. 602 of 29 September 1973: this was specified by the Revenue Agency in its reply to … Read more
Law no. 205/2017 modified the dividend taxation regime with the provision, for non-business IRPEF entities, of a 26% withholding tax, regardless of whether they hold qualified or non-qualified shareholdings. However, for non-entrepreneurs Irpef subjects who have qualified shareholdings, there is a transitional regulation applicable to profits produced up to the … Read more
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