NEWSLETTER TAX – FEBRUARY 2026
Assignment of a Lease Agreement: the Tax Authority Confirms VAT Applicability The Italian Tax Office reiterates that the assignment of a lease agreement carried out
February 17, 2026
Assignment of a Lease Agreement: the Tax Authority Confirms VAT Applicability The Italian Tax Office reiterates that the assignment of a lease agreement carried out
Cessione del contratto di locazione: l’Agenzia conferma l’imponibilità IVA L’Agenzia delle Entrate ribadisce che la cessione di un contratto di locazione effettuata verso corrispettivo costituisce
Main Innovations of the 2026 Budget Law Law No. 199 of December 30, 2025 introduced the 2026 Budget Law, which includes a series of changes
Principali novità della Legge di Bilancio 2026 La legge del 30.12.2025 n. 199 ha introdotto la Legge di Bilancio 2026 con cui sono state previste
Tax credit for recovered materials: online applications now open From December 1 to January 30, the online portal is open for businesses wishing to apply
Credito d’imposta per materiali di recupero: al via le domande online Dal 1° dicembre al 30 gennaio è attivo lo sportello telematico per le imprese
Covid contributions and tax losses: clarifications on carryforward and taxation The Ministry of Economy and the Italian Tax Office have clarified that companies that received
Contributi Covid e perdite fiscali: chiarimenti su riporto e tassazione Il Ministero dell’Economia e l’Agenzia delle Entrate hanno chiarito che le imprese che hanno ricevuto
Innovative startups and innovative SMEs: requirements to obtain the qualification The two types of companies, innovative start-ups and innovative SMEs, although similar to one another,
Start-up e PMI innovative: requisiti per ottenere la qualifica Le due tipologie di imprese, start-up innovativa e PMI innovativa, sebbene simili tra loro sono caratterizzate
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