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Italian Revenue Agency Audits On The Flat Tax Regime 2025: A Clear and Complete Guide
1. The key topic: Italian Revenue Agency audits on the flat tax regime 2025 Italian Revenue Agency audits on the flat tax regime (regime forfettario) in 2025 are now a concrete reality: the Agenzia delle Entrate is intensifying its checks to ensure that those who have chosen the flat tax regime have met all the…
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Italian Taxes Don’t Have to Be a Mystery: Your English Speaking Accounting Firm in Padua
Moving to Padua, setting up a business in the Veneto region, or managing Italian tax obligations from abroad? Finding an English speaking accounting firm in Padua that truly understands both Italian fiscal law and the needs of foreign clients is not easy — but it makes all the difference. At Studio Lombardo Larosi, we have…
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Rottamazione Quinquies Italian Tax Amnesty: Pay Off Your Debts in 10 Years
The rottamazione quinquies Italian tax amnesty is an important proposal for anyone who has outstanding debts with the Italian tax authorities. This measure would allow you to repay over 10 years with no large upfront instalments, making the whole process far more manageable. In this article we explain clearly and simply how it works, who…
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Who Pays IMU When You Lend a Home to a Family Member? The Latest Rules Explained Simply
Who pays IMU when you lend a home to a family member? This is a question many people ask when they decide to let a relative or friend use their property free of charge. Until recently, the answer was straightforward: the owner continued to pay IMU. But things have now changed, thanks to a recent…
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VAT Treatment in Chain Transactions: Guide 2026
With Revenue Agency Ruling No. 111 of 29 May 2026, the Italian tax authorities have provided an important clarification on the VAT treatment in chain transactions, a topic that directly concerns all businesses — Italian and foreign alike — that operate in purchase-and-resale scenarios involving intermediate parties within the European Union. Understanding how this regime…
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Restructuring of Deductions in the Italian Tax Return 2025: The Complete Guide to Not Losing a Single Euro
From 2025, filing an Italian income tax return has become more complex for medium-to-high earners. The restructuring of deductions in the Italian tax return has introduced an overall cap on deductible expenses for taxpayers with total income above €75,000, fundamentally changing how tax benefits are calculated. In this guide, Studio Lombardo Larosi explains clearly how…
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Property Income in Italy 2026: Complete Guide to Section RB of the REDDITI Form
If you own one or more properties in Italy, correctly declaring your property income is one of the most important tax obligations of the year. Errors in completing Section RB can result in penalties, tax assessments, or the loss of tax benefits. In this complete guide, Studio Lombardo Larosi walks you through how Section RB…
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Non-University Education Expenses: Complete Guide to the IRPEF Tax Deduction 2025
Every year, thousands of families in Italy face significant non-university education expenses: tuition fees, canteen charges, transport, school trips. Many are unaware that a substantial portion of these costs can be deducted in their income tax return. Studio Lombardo Larosi has prepared this complete and up-to-date guide to help you understand exactly what you can…
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Statute of Limitations on Italian Tax Bills: What You Need to Know
Receiving a tax bill from the Agenzia delle Entrate-Riscossione can be an extremely stressful moment. However, not everyone knows that the statute of limitations on Italian tax bills prevents enforcement action from being taken automatically after a certain period of time. There are precise rules that protect the taxpayer, and knowing these rules can make…
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Tax disputes in Italy
Tax disputes in Italy represent a complex reality and often a source of concern for many entrepreneurs and professionals. When receiving communications from the Italian Revenue Agency or other tax authorities, it is essential to know what steps to take to best manage the situation. In this article, we will explain in a clear and…
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Italian Tax Appeals: Complete Guide for Entrepreneurs and Professionals
Introduction Italian Tax Appeals are a fundamental tool for all taxpayers – individuals, entrepreneurs, or professionals – who need to challenge acts issued by the Revenue Agency or the Collection Agency. Whether it is a tax assessment notice, a payment notice (cartella esattoriale), or an administrative penalty, it is essential to know your rights and…
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Italian Tax Audits: A Clear Guide for Entrepreneurs
Italian tax audits are one of the topics that worry entrepreneurs the most, especially if they do not have specific training. Italian tax audits are formal procedures initiated by the Revenue Agency or other bodies concerning checks on a company’s tax situation. In this article, we will clearly explain what Italian tax audits are, what…
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Penalties for Incorrect ISEE and Criminal Consequences: What You Risk and How to Protect Yourself
When we talk about penalties for incorrect ISEE and criminal consequences, it is essential to understand the importance of correctly completing the ISEE declaration. Even an unintentional error can lead to serious problems, including heavy fines and, in extreme cases, even prison sentences. In this article, we will examine the risks associated with an incorrectly…
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When Do You Pay IMU on Building Land Value: Clear Guide to the 2025 Ruling
When Do You Pay IMU on Building Land Value? This is the central question of this simple and practical guide. Thanks to Ruling No. 550/7/2025 of the Lazio Tax Court, it is now finally clear when this principle applies — especially for properties undergoing radical renovation. In this article you will discover what it means…
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Compensation for Companies After Illegitimate Tax Inspections: What You Need to Know and How to Protect Yourself
If your company has been the victim of illegitimate tax inspections, you may be entitled to compensation for companies after illegitimate tax inspections. In Italy, tax audits by the Guardia di Finanza and the Revenue Agency are frequent and often highly invasive. However, when these inspections exceed certain limits and violate the fundamental rights of…