Legislative Decree No. 117 of 19 June 2026, setting out the reorganisation of the TUIR, was published in the Official Journal of 3 July 2026. The new provisions will come into force on 1 January 2027.
The measure forms part of the implementation of the tax reform and aims to comprehensively reorganise the regulations governing income tax, harmonising the previous TUIR with numerous special provisions that have accumulated over time.
The measure is primarily systematic in nature: the rules governing IRPEF and IRES are compiled, updated and reorganised within a more orderly structure, which also incorporates special schemes currently governed by external sources.
