Overview

• The Council of Ministers formally adopted a legislative decree integrating personal income tax, corporate tax, international taxation and collection rules into a unified framework.
• The definition of dependents for deductions now covers adopted children, foster minors, siblings, in-laws, grandparents and other civil-code relatives who live with the taxpayer or receive informal alimony under existing income caps.
• Taxpayers will have at least 60 days to submit counterarguments or request document access after receiving a tax penalty notice, extending mandatory self-defense rights to sanctioning acts.
• Requests for legal opinions under the interpello procedure are now limited to collective entities such as trade associations, unions and professional orders, excluding individual taxpayers.
• The VAT rate on works of art has been reduced to 5% to align with EU cultural-sector policies and support Italy’s art market.