Fiscal decree

Yes of the Cdm to the tax decree. Tax payment without surcharge extended to 21 July for VAT holders

The government also gave the go-ahead to a decree law with 'urgent measures to support production sectors' that contains the announced measures for the former Ilva and also the Cig for La Perla. Urso: 'For the steel industry, there is an allocation of EUR 200 million in favour of Adi (Acciaierie d'Italia, formerly Ilva) in extraordinary administration to guarantee continuity of production and make the plants safe.

by Rome Editorial Staff

12 June 2025

Via libera del Governo al decreto fiscale

6' min read

Key points

Leo: traceable expense reimbursements are in Italy, no abroad
Deputy minister: scrapping and Irpef possible together, with funding
The former Ilva decree
Fiscal draft bill, stop accumulation of bonuses for those returning to Italy
Sugar tax extension in another measure
Leo: we evaluate tax dl today in cdm, but sugar tax will be done
"Now middle-class Irpef, we will mitigate fiscal drag effect"
Green light for Trento and Bolzano autonomy reform
The sports dl didn't land on the government table

6' min read

The traceability obligation for non-taxable travel expenses of employees and self-employed persons is restricted to payments in Italy. This is provided for in the draft of the tax decree approved by the Council of Ministers on Thursday, 12 June. The meeting at Palazzo Chigi lasted just over an hour. As far as VAT numbers are concerned, there is an extension to 21 July for the payment of taxes without a surcharge. In the tax decree there is the 'postponement of the payment of the balance 2024 and the advance payment 2025 for Isa subjects and for flat-rate taxpayers,' explained the deputy minister of Economy and Finance Maurizio Leo illustrating the measure at the press conference held after the council of ministers.

The tax decree limits to expenses 'incurred in the territory of the State' the rule introduced by the manoeuvre according to which reimbursements of expenses for board, lodging, travel and transport by means of non-scheduled public bus services, for transfers or missions, do not contribute to forming income if the payments are made by bank or postal payment or by other payment systems provided for. Similarly, for the self-employed, it is established that 'the sums received as reimbursement of expenses, incurred in the territory of the State, relating to food, lodging, travel and transport by means of non-scheduled public bus services, are included in the formation of income if the payments are not made by bank or postal payment or by other payment systems'.

Leo: traceable expense reimbursements are in Italy, no abroad

Leo clarified that the obligation for traceable payments for employee expense reimbursements will only apply in Italy and no longer, as of 2025, also abroad as previously planned. The decree, he explained, 'clarifies the traceability of payments for travel, board and lodging. In the manoeuvre it was envisaged that traceable instruments would always have to be observed for these expenses, but compliance encounters some difficulties in some countries abroad, so it is established that traceable instruments will only be mandatory if incurred in Italy, not abroad. Similarly, for entertainment expenses of the self-employed, it is stipulated that these will only be deductible if traceable instruments are used worldwide.

Concordato preventivo biennale: cosa cambia dopo le modifiche del correttivo

The Deputy Minister: Scrapping and Irpef possible together, with funding

The two issues of the scrapping and the Irpef reduction for the middle class, Leo said, 'can certainly travel together, obviously here too we have to find the necessary cover. As Minister Giorgetti has said on many occasions, and I too have had occasion to say, these are measures that require coverage. Coverages that we will have to identify, also in light, especially as regards scrapping, of the results of the commission set up at the ministry,' which is monitoring the stock.

In the latest draft of the tax measure approved by the executive branch, however, the double squeeze on facilitated regimes for those returning to Italy no longer appears.

The former Ilva Decree

The government also gave the go-ahead for a decree law with 'urgent measures to support production sectors' that contains the announced measures for the former Ilva and also the Cig for La Perla. Speaking at a press conference at the end of the meeting at Palazzo Chigi, Enterprise and Made in Italy Minister Adolfo Urso clarified: 'For the steel industry, there is an allocation of EUR 200 million in favour of Adi (Acciaierie d'Italia, formerly Ilva) in extraordinary administration to ensure continuity of production and make the plants safe. The text also contains a rule establishing a commissioner to grant authorisations 'in the case of significant foreign investments' and the 'possibility for the region to use budget residues for induced activities'. With regard to the former Ilva, Urso added, "a rule extends what was foreseen in the first decree, the possibility for the region to use budget residues to support the steel industry allied industries".

The Council of Ministers gave the final OK to the reform of the Trentino-South Tyrol Statute.

The executive indicated Marco Peronaci, current ambassador to NATO, as the new Italian ambassador to the United States. The executive also named Mario Vattani, current Commissioner General for Italy at Expo 2025 Osaka, as Italian Ambassador to Japan.

Fiscal draft bill, stop cumulation of bonuses for those returning to Italy

In the latest draft of the 18-article measure on taxation, the prohibition of cumulability between benefits for impatriate workers and incentives for researchers returning from abroad and new residents has therefore disappeared. According to this solution, the effects of the €200,000 substitute tax on income earned abroad by individuals transferring their tax residence to Italy would not have been 'cumulative' with the incentives for researchers returning to Italy from abroad and with the new preferential regime for impatriate workers. The provision would have applied from the 2024 tax period.

Among the solutions envisaged by the measure are tax changes for self-employed workers and employees, the hiring bonus; from concessions on biodiesel to the facilitated definition of tax disputes, and the extension of deadlines for 2024 declarations. Among the measures, the temporary suspension (from 1 July to 31 December 2025) for some transactions subject to split payment and the extension to 15 September 2025 of the deadline for municipalities to decide on Imu rates. As regards the third sector, moreover, the tax rules will come into force from 2026, without waiting for EU authorisation.

Sugar tax extension in another measure

The tax decree that is on the agenda of the council of ministers reportedly contains non-burdensome measures. The extension of the sugar tax and the revision of VAT on artistic goods will instead go into a future measure.

Leo: we evaluate tax dl today in cdm, but sugar tax will be done

"That is what is being evaluated in these hours. But in any case the commitment that has been made, certainly the sugar tax as well as another intervention concerning VAT on cultural assets, will certainly be done. It is a question of finding the appropriate resources, but there is the government's commitment and it will certainly be honoured'. This is how Economy Deputy Minister Maurizio Leo responds to those who ask him whether the tax decree with the sugar tax extension will go to the Council of Ministers today and whether there is a possibility that it will be split into two measures. On the possibility that the measure will also include a tightening of the benefits for those returning from abroad, he clarifies: 'We are working on various hypotheses. On this issue we need to verify whether it can be dropped in this measure or in a subsequent one because the aspect that generates perplexity is the function of the double benefit: those who have foreign income already have a benefit of 200,000 euro, then when they come to Italy they have a further benefit of lower taxation and therefore this effect we will certainly have to eliminate. The problem,' he added, 'is related to the starting date, because at the moment when we make an intervention of this type we must not create imbalances for those who had already relied on these provisions'.

"Now middle class Irpef, we will mitigate fiscal drag effect"

With regard to the Upb's remarks on the effects of the new Irpef, 'we have moved from the contributory wedge to the tax wedge, and this has entailed a widening of the sphere of subjects benefiting from a more advantageous tax intervention: we have gone from 35 thousand to 40 thousand euro. It is clear,' explained Leo, on the sidelines of the road show on collaborative compliance promoted by Confindustria, the MEF and the Agenzia Entrate, 'that the fiscal drag effect, which was more pronounced in past years, 2021-23, has continued in subsequent years, but our goal, as the Prime Minister said, is to intervene then on the middle class: therefore, by making a mix between the intervention already made and that which will have to be made, I think we will be able to mitigate this effect.

Green light for the autonomy reform of Trento and Bolzano

The Council of Ministers has approved the draft constitutional law for the amendments to the Special Statute for Trentino - Alto Adige/Südtirol. The first 'yes' of the Meloni government had been given on 9 April and, in the meantime, the binding opinions of the two provincial councils of Trento and Bolzano, as well as of the regional council of Trentino Alto Adige, had arrived. The Autonomy reform contains provisions aimed at restoring individual legislative powers that had been restricted by the Constitutional Court's jurisprudence following the 2001 constitutional reform. It redefines the limits of legislation. In particular, the limit of state laws on economic and social reform has been abolished. In the future, therefore, legislation in South Tyrol and Trentino will no longer have to take this into account.

The sports dl has not landed on the government table

The Sports Bill, which, according to minister Andrea Abodi on the eve of the cabinet meeting, has measures relating to the Milan-Cortina Games in its belly, has not landed on the Council of Ministers' table, but 'there will be no name for the commissioner for stadiums' in view of the European Championships to be organised by Italy and Turkey.