Council of Ministers

Tax decree: parcel tax and hyper-amortisation, here are all the measures

The measure has already been published in the 'Official Gazette'. It starts in the Senate

by Rome Editorial Staff

28 March 2026

Consiglio dei Ministri tenutosi a Palazzo Chigi a Roma, Venerdì 27 Marzo 2026 (foto Mauro Scrobogna / LaPresse) Council of Ministers held at Palazzo Chigi in Rome, Friday March 27 2026 (foto Mauro Scrobogna / LaPresse) LAPRESSE

3' min read

Translated by AI

Versione italiana

3' min read

Translated by AI

Versione italiana

In addition to the postponement to 1 July of the two-euro tax on small-value parcels arriving from non-European countries comes a contribution, in the form of a tax credit equal to 35 per cent of the amount claimed, for companies that have submitted communications for investments. These are some of the contents of the tax decree approved yesterday by the Council of Ministers, already in the 'Official Gazette', filed in the Senate. "Among the main novelties," explained the deputy minister of the Economy Maurizio Leo, "is the extension of the hyper-amortisation to all investments, even if produced in third countries. In the Budget Law, the benefit was instead limited to those produced in Europe'. "The decree also provides for the postponement to 1 July of the entry into force of the €2 contribution on small parcels, to allow the Customs and Monopolies Agency to complete the preparation of the IT systems necessary for the collection of the tax and to await the outcome of the ongoing discussions at EU level."

"In addition, the application of the withholding tax for travel agents is postponed to 1 May 2026, so as to give operators in the sector time to adapt to the new rules. Finally, an important intervention concerns the PEX and dividend regime. The rules in force as of 2025 are reinstated in order to avoid evasive behaviour and further complications in the system. This is a measure that goes in the direction of supporting the production system, offering companies more effective tools to adapt to the new tax rules'. Let's take a look at the approved measures as a whole.

Enterprise Tax Credit

The decree introduces a support measure aimed at businesses that provides a contribution, in the form of a tax credit equal to 35 per cent of the amount requested, for companies that have submitted communications for investments. With regard to this measure, the government intends to launch a round table with the production categories concerned in the coming days. The aim is to evaluate, when the decree is converted, any additional resources that become available, also in light of the comments that will be received on the order of priority for their use.

Permutative operations

The starting date of the new VAT regime for exchange transactions is changed, providing for its application to contracts concluded or renewed as from 1 January 2026. Previously adopted behaviour is not affected and no tax refunds are made.

Repatriated workers

The regulatory references relating to the tax regime for workers transferring residence to Italia are updated, with application from the 2027 tax year.

L’effetto guerra sui conti delle famiglie, la carta docente 2026 e il calo dei professionisti

Negative start

For entities that adopt international accounting standards, it is established that, in business transfer transactions, the negative difference between the consideration and the value of the assets contributes to the formation of income and the value of production on a straight-line basis in the same financial year and in the four following years. The rule applies from the current tax period to 31 December 2024.

Depositors' Guarantee Schemes

Until 31 December 2028, interest from bonds paid to depositor guarantee schemes is exempt from substitute tax.

Shipment Contribution

The application of the levy on shipments of goods imported from non-EU countries, with a declared value of less than 150, is postponed until 1 July 2026. This is a technical postponement to allow the completion of the adaptation of the IT systems of the Customs and Monopolies Agency.

Retention on commissions

The effectiveness of the provisions on the retention of commissions is postponed from 1 March 2026 to 1 May 2026.

Il taglio sui carburanti, il bonus rifiuti e il congedo parentale

Investments in capital goods

The restriction limiting the increased depreciation to goods produced in EU or EEA member states is removed.

Amateur Athletes

For bonuses paid to amateur athletes until 31 December 2026, a withholding tax exemption threshold of EUR 300 in total is set.

Collection

New deadlines are introduced for requesting the early redelivery of loads entrusted to the Agenzia delle Entrate - Riscossione with respect to specific cases.

Dividend regime and PEX

The dividend exemption regime (to the extent of 95% for companies) and the participation exemption (PEX) are reinstated, effective 1 January 2026.

Vignette tax

For persons other than natural persons, the stamp duty on current accounts and statements increases from EUR 100 to EUR 118.

Financial Education: the National Committee for Economic and Financial Education is supplemented with a member of the Guardia di Finanza Corps. New quality standards and the possibility of using external experts and advisors are defined.

European Disability Charter

In order to ensure the continuity of the card issuing service for the year 2026, an expenditure of EUR 1.6 million is authorised.

State Advocacy

Authorised expenditure of €500,000 per year from 2026 onwards for the payment of the costs of procedural documents and the unified contribution on behalf of the parties defended by the Avvocatura dello Stato.