Irpef and Ires Decree: changes for companies and families
On newsstands on Thursday 4 December with Il Sole 24 Ore, at a total price of EUR 3
With the final approval of the Irpef and Ires corrective decree as part of the tax reform, it is time to take stock of its contents. Which affect both families and businesses.
On the side of private taxpayers, the latest version of the decree (approved on 20 November by the Council of Ministers) provides for more discounts on expenses incurred for dependents to be used already with the next 730 tax return. Thus, the possibility of using tax deductions for costs incurred for all dependents in the tax return is revived.
On the corporate side, the fiscal management of errors in financial statements has been revised and the demerger with spin-off has been regulated even in cases where the beneficiary company is pre-existing. News also on interpellations: the obligation to pay the contribution remains only on the most complex requests. Also worth mentioning is the deadline of 30 September 2026 for lawyers and accountants to submit tax risk management certificates for companies that have already joined the collaborative compliance regime for the tax years 2024 and 2025. But the text also addresses other topics that are always important for businesses, such as realignment in the financial statements between statutory and tax values, company demergers, excise duties and the global minimum tax.
All topics explained by the experts of Il Sole 24 Ore in the Focus Norme e Tributi on newsstands together with the newspaper on Thursday 4 December, at a total price of EUR 3.
