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  • Studio Paci

📢 📆 Key Regulatory and Fiscal Changes for 2024 in Italy

Fiscal Updates:

💰 Major Fiscal Changes: 

💶 Income Tax Reform with 3 brackets: up to 28,000 euros at a 23% rate

✂️ Reduction of Contributory Wedge 

🗑 Abolition of ACE and its replacement with capitalization incentives

🖥 Expansion of Electronic Invoicing to flat-rate taxpayers

📈 Revaluation of Land and Holdings at 16%

📌Other Significant Measures Key initiatives planned for 2024:


🌾 Subsidized loans to the fruit and vegetable sector up to 30,000 euros

🌾 100 million fund for emergencies in agriculture

🌿Environment and Energy 

⛽️ Launch of the National Energy Income Fund with 200 million in 2024

🔋 New EU legislation on batteries and their recycling

🌳 Plastic tax postponed by another 6 months to July 2024

💡 Electric bonus extended until April 2024

🏢Procurement and Public Administration 

📄 New EU thresholds for tenders: 5.5 million for public works

📲 Digitization of public procurement in 2024

🗓 Local authorities' budgets: deadline moved to March 15, 2024

🏠Housing and Real Estate 

🏠 Flat-rate tax on short-term rentals rises to 26% from the second property

🛋 Furniture bonus: maximum deductible expense reduced to 5,000 euros

👨‍👩‍👧‍👦 First home mortgages for under 36s: 80% state guarantee confirmed 🌇 Superbonus only at 70% and for condominiums in 2024

♿️ Bonus for architectural barriers: reduced eligible works

🎭 Culture and Tourism 

📺 RAI license fee reduced to 70 euros for 2024

🎵Music in venues: new SIAE permit modalities

🚌 Arrival of new youth and student cards

👨‍👩‍👧‍👦 Families and Consumers 

🤱 Nursery bonus increased for second child to 3,600 euros

👪 Single allowance revalued by 5.4% and richer in 2024

📊 Italian government bonds excluded from ISEE calculation

🆕 Launch of Inclusion Income

🐾 250,000 euro fund for veterinary expenses

💼 Finance and Savings 

📈 Stricter sustainability reporting

🌳 Green bonds: proceeds to be reinvested in sustainable activities

🔐 Cryptocurrencies: increased traceability and accessible information

📊Tax and Business 

• 💶 Income Tax Reform with 3 brackets: up to 28,000 euros at 23%; from 28,000 to 50,000 euros at 35%; over 50,000 euros at 43%. Regional and municipal surcharges to be adjusted. Increased employee tax deductions up to a maximum of 1,955 euros. 🗑 Abolition of ACE (Aid for Economic Growth) and its replacement with capitalization incentives.

🖥 Mandatory electronic invoicing extended to flat-rate taxpayers (except for doctors and healthcare workers).

📈 Possible revaluation of holdings and lands outside the business regime, with a substitute tax at 16%.

📑 Stricter corporate sustainability reporting, expanded to non-listed companies.

🔼 Maximum limit for "de minimis" State aid increased to 300,000 euros. 🆕 Establishment of an insurance guarantee fund for life branches at companies. 💶 Implementation of the global minimum tax in Italy at a 15% rate.

🏡 Increase in IVIE (tax on foreign real estate value) from 0.76% to 1.06%.

💰 Tougher taxation (IVAFE at 4 per thousand) on accounts and deposits held in tax-advantaged countries.

📅 Extended regime for expatriate workers.

🔄 Introduction of new concept of fiscal residence.

✂️ Simplified rules for foreign-controlled companies (CFC).

💸 Incentives for relocating foreign activities to Italy.

🗓 One-year extension for notifications of recovery acts for building incentives.

🍬 Sugar tax debut postponed to July 1, 2024.

📝 Restyling of cinema tax credit and other measures on stock options and capital gains.


⚖️ Fund for honorary magistracy reform

📈 PNRR goals on backlog disposal: -95% by December 2024

📑 Paper filings in criminal proceedings allowed until December 2024

👨‍⚖️ Delegation to honorary judges in minor courts until October 2024

🎓Education and University 

🎓 Teachers' salary increase by 6.7 times the current amount

👩‍🎓 Facilitated hiring of PhD graduates

📚 Reform of degree classes from the academic year 2024/2025

👷‍♂️Labor and Pensions 

👨‍👩‍👧‍👦 Fringe benefits up to 2,000 euros for employees with children

✂️ Contributory wedge cut also confirmed in 2024

👵 Woman's Option confirmed in 2024

🧓 APE Social extended up to 63 years and 5 months in 2024

🕰 Early retirement with 41 years of contributions

🔄 Pensions of PA employees: recalculated retributive part


📚 Mandatory training for accountants from January 2024

☂️ Reformed INARCASSA welfare in 2024

📝 In-person state exams from 2024


💉 Extraordinary plan against waiting lists

🏥 Hospital drug distribution entrusted to pharmacies

🤝Third Sector 

😇 Tax simplifications for volunteering and associations


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