Fiscal decree, the latest news: from concordat to collection

The conversion into law of the latest tax decree (Decree-Law No 38/2026) brought several new features, on various fronts. Among the most important are the changes to the two-year arrangement with creditors (to try to meet the needs of those who do not have a high Isa index of reliability) and to tax collection (especially with the reinstatement of the five-day tolerance on payments), also at local level On these issues, the Focus Norme e Tributi on newsstands of Il Sole 24 Ore of Thursday 4 June (at a total price of €3) illustrates the rules and shows how to assess convenience.

In addition, the Focus contains a complete analysis of how the hyper-amortisation and other forms of incentives, including for farmers and artisans, are changing. On the tax front, the Sole 24 Ore experts focus above all on Pex, professional fees, VAT on exchanges and taxation of negative goodwill.