Italy: Corporate Tax

Legislative Decree 148 of 2026 reinstates the list of potential beneficiaries of corporate welfare benefits and introduces new provisions for calculating fringe benefit taxation on company cars. The decree addresses critical issues created by previous 2025 regulatory changes and establishes new calculation methods based on conventional mileage, engine type, and vehicle specifications.

Italy's 2025 Budget Law significantly reformed cryptocurrency taxation, raising capital gains rates to 33% from 2026 and eliminating the previous €2,000 annual threshold. Understanding these changes is crucial for anyone holding crypto-assets in Italy, as new reporting obligations and tax rates now apply to all realized gains, staking rewards, and other crypto-related proceeds.

Spada Partners has established itself as a premier tax advisory firm serving businesses and families across Italy, offering comprehensive support in transactions, turnarounds, corporate finance, and M&A processes. With over 70 professionals, the firm provides dedicated expertise in tax and financial planning, governance support, and generational transitions for both domestic and international clients seeking deep connections within the Italian market.

At the end of April, the Directorate-General for Competition of the European Commission sent a communication to the Italian Permanent Representation ...

How do you establish a company in Italy? Pay staff and taxes? Register property? Read on to find out.

Italy normally reminds you of not worrying, being happy, easy life-style, and, if anything, holidays.

The Finance Act 2014 amended the tax regime applicable to financial leases for corporate income tax purposes.

Take a look at our discussion report on the Italian Law No. 147 of 27 December 2013 (the so-called "2014 Stability Law").

Italy is in the process of introducing a tax credit on research and development activities to encourage investment. .