Capital companies, the guide to the 2026 tax return

The corporation tax return marks a classic appointment with the experts of Il Sole 24 Ore. And so it will be again on Thursday 21 May, the day on which the Focus Norme e Tributi dedicated to this important fulfilment will be on newsstands (together with the newspaper, at a total price of €3).

This year, space is first and foremost given to the expected changes in IRES and IRAP, and to advances. And then a series of in-depth studies on topics that are always important, such as accounting errors, extraordinary transactions, realignment between statutory accounting values and tax values, two-year composition with creditors, and more.