Newsalert | Tax 04/10/2024

The Indirect Taxes Legislative Decree, published in the Official Gazette on 2 October, contains new provisions for the reorganization of inheritance and gift tax, registration tax, stamp duty and other indirect taxes other than VAT.

The Legislative Decree under comment addresses various aspects of indirect taxes, including tax rates, allowances, payment methods, penalties as well exemptions and beneficial regimes, with the aim at enhancing the certainty and attractiveness of the Italian tax regime.

The new provisions, which will be effective as of the 1st of January 2025, have been analyzed by Chiomenti Professionals in the latest newsalert.