Tax, what the decree provides: from hyper-depreciation to parcel tax

From the postponement to July of two euro tax sui small value parcels arriving from non-European countries to the contribution, in the form of tax credit equal to 35% of the requested amount, for companies that intend to invest. These are some of the contents of tax decree approved yesterday by Council of Ministersalready published in Official Journal.

The application of the contribution on shipments of imported goods from non-EU countries, with a declared value of less than 150 euros, is deferred to 1st July 2026. It is, explains the government, a technical referral aimed at allowing the completion of the adaptation of the IT systems of theCustoms and Monopolies Agency.

Tax credit for businesses

The decree introduces a support measure aimed at businesses which involves a contribution, in the form of tax credit equal to 35% of the requested amount, intended for companies that have submitted communications for investments. On this measure, the government intends to start a discussion table with the production categories involved in the next few days. The objective is to evaluate, when converting the decree, any possible additional resources that are made available, also in the same way as the observations that will be received on the order of priority for their use.

Hyper-depreciation extended

The extension of thehyper-depreciation to all investmentseven if produced in Third countries. In the Budget Law the benefit was instead limited to those produced in Europe. In fact, the constraint that limited the increase in depreciation only to goods produced in the United States is abolished.European Union or members of the European Economic Area.

Permutative operations

The effective date of the new one is modified VAT regime for them permutative operationsproviding for its application to contracts stipulated or renewed starting from January 1, 2026. The behaviors previously adopted are without prejudice and there is no reason to tax refunds.

Impatriated workers

The regulatory references relating to the tax regime per i workers who transfer their residence to Italywith application starting from tax period 2027.

Negative goodwill

For those who adopt i international accounting standardsit is established that, in operations of company transferthe negative difference between the consideration and the value of the goods contributes to the formation of the income and the value of production in constant quotas in the same financial year and in the following four. The rule applies from tax period current as of December 31, 2024.

Depositor guarantee systems

Until December 31, 2028the interests deriving from bonds paid to depositor guarantee systems I am exempt fromsubstitute tax.

Withholding tax on travel agency commissions

The effectiveness of the provisions relating to withholding tax on commissions is deferred from March 1, 2026 to May 1st 2026.

Amateur athletes

Per i award paid to amateur athletes until December 31, 2026a threshold of is set exemption from the withholding tax equal to 300 euro overall.

Collection

New deadlines are introduced for the request for early delivery of loads entrusted to theRevenue Agency-Collection in relation to specific cases.

Regime of dividend from Pex

The is restored dividend exclusion regime (to the extent of 95% for companies) and of participation exemption (Pex)with effect from January 1, 2026.

Stamp duty

For subjects other than natural persons, thestamp duty sui current accounts and statements increases from 100 to 118 euro.

Financial education

Il National Committee for Economic and Financial Education is integrated with a member of the Corps of the financial police. New quality standards are defined and the possibility to make use of external experts and consultants.

European Disability Charter

In order to guarantee the continuity of the issuing service European Disability Charter for the year 2026an expense of 1.6 million euros.

State Attorney’s Office

The expense of is authorized 500.000 euro annually starting from 2026 for the payment of costs of procedural documents and of unified contribution on behalf of the parties sponsored byState Attorney’s Office.