Company income: checks to carry out ahead of the 2026 tax return

What checks need to be carried out ahead of the deadline for submitting tax returns for limited companies (Redditi SC form)? Experts from *Il Sole 24 Ore* provide the answers in the *Focus Norme e Tributi* supplement attached to the newspaper on Thursday 22 October, at a total price of 3.50 euros.

Among the topics covered, this year’s major current issues are sure to feature: hyper-depreciation, the IRES incentive scheme and the composition with creditors. However, the in-depth analyses also cover the release of reserves, labour cost relief, consolidated financial statements, the patent box and accounting errors. Foreign subsidiaries and ‘blacklist’ costs.