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Italy: Tax measures enacted under “dignity decree” legislation

Italy: Tax measures enacted under “dignity decree”

Law Decree no. 87 was “converted” into Law no. 96 (9 August 2018) and published in the official gazette. The law generally concerns measures for the dignity of workers and enterprises—hence, the “dignity decree” label.


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As with original dignity decree’s measures—read TaxNewsFlash-Europe—the new law includes provisions relating to tax, as follows: 

  • Measures aimed at limiting the relocation of enterprises that have received “state aid”
  • Restrictions on the “hyper” depreciation benefit
  • Amendments to the research and development (R&D) tax credit
  • An increased tax on gaming machines
  • Amendments to the filing deadlines for the Spesometro
  • Limitations to the split-payment regime
  • Measures for e-invoices of business-to-business fuel supplies


Read a September 2018 report [PDF 323 KB] prepared by the KPMG member firm in Italy

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