{"id":3968,"date":"2026-01-14T09:35:51","date_gmt":"2026-01-14T09:35:51","guid":{"rendered":"https:\/\/www.studiodeiure.it\/?p=3968"},"modified":"2026-01-14T09:41:32","modified_gmt":"2026-01-14T09:41:32","slug":"2026-budget-law-tax-updates","status":"publish","type":"post","link":"https:\/\/www.studiodeiure.it\/en\/blog\/2026-budget-law-tax-updates\/","title":{"rendered":"2026 Budget Law &#8211; Main tax updates"},"content":{"rendered":"\n<p>The <strong>2026 Budget Law<\/strong> (Law No. 199 of 30.12.2025 &#8211; Official Journal no. 301 of 30.12.2025) includes a wide range of tax measures. <\/p>\n\n\n\n<p>Below is a brief summary of the main changes affecting businesses:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reintroduction of <strong>tax-favored asset assignments and transfers to shareholders<\/strong>, as well as conversion into a simple partnership;<\/li>\n\n\n\n<li>Abolition of the <strong>option to spread capital gains over instalments<\/strong> (subject to limited exceptions);<\/li>\n\n\n\n<li>Reopening of the <strong>extraordinary step-up (tax revaluation)<\/strong> of reserves and funds under tax suspension;<\/li>\n\n\n\n<li>Targeted changes to the <em><strong>dividend exemption<\/strong> <\/em>and the <strong>participation exemption<\/strong><em>,<\/em>with minimum participation or tax value thresholds and implications for EU\/EEA withholding taxes;<\/li>\n\n\n\n<li>Reopening of the preferential settlement of tax liabilities entrusted to the Tax Collection Agent until 31.12.2023 (\u201c<strong>Rottamazione <em>quinquies<\/em><\/strong><em>\u201d<\/em>);<\/li>\n\n\n\n<li>Reduction of the threshold relevant for the purposes of the <strong>prohibition on offsetting in the presence of overdue tax debts<\/strong> via the F24 form;<\/li>\n\n\n\n<li>Introduction of a <strong>withholding tax on B2B payments<\/strong> starting in 2028;<\/li>\n\n\n\n<li>Increase in the substitute tax applicable to the <strong>revaluation of shareholdings<\/strong>;<\/li>\n\n\n\n<li>Reintroduction of <strong>hyper-depreciation<\/strong> for new Industry 4.0 assets and for tangible assets used to produce renewable energy for self-consumption;<\/li>\n\n\n\n<li>Introduction of a tax credit for <strong>energy-intensive businesses<\/strong> linked to Industry 4.0 investments made in 2025;<\/li>\n\n\n\n<li>Creation of a fund for 2026 to <strong>strengthen business support measures<\/strong>, potentially including an increase in the limits of the Industry 4.0 tax credit for investments by 31.12.2025.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>In addition, the <strong>Milleproroghe Decree Law 2026<\/strong> (Decree Law no. 200 of 31.12.2025 \u2013 currently undergoing parliamentary conversion) extends the option for companies to hold <strong>shareholder meetings in a \u201csimplified\u201d manner<\/strong>.<\/p>\n\n\n\n<p><em><u>NB: This summary is provided for informational purposes only. Our firm remains available for further details and for assessing how these measures may apply in specific cases.<\/u><\/em><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The 2026 Budget Law (Law No. 199 of 30.12.2025 &#8211; Official Journal no. 301 of 30.12.2025) includes a wide range of tax measures. <\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,22],"tags":[],"class_list":["post-3968","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>2026 Budget Law - Main tax updates - Studio Deiure<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.studiodeiure.it\/en\/blog\/2026-budget-law-tax-updates\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2026 Budget Law - Main tax updates - Studio Deiure\" \/>\n<meta property=\"og:description\" content=\"The 2026 Budget Law (Law No. 199 of 30.12.2025 - Official Journal no. 301 of 30.12.2025) includes a wide range of tax measures.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.studiodeiure.it\/en\/blog\/2026-budget-law-tax-updates\/\" \/>\n<meta property=\"og:site_name\" content=\"Studio Deiure\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-14T09:35:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-14T09:41:32+00:00\" \/>\n<meta name=\"author\" content=\"Studio Deiure\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Studio Deiure\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.studiodeiure.it\/en\/blog\/2026-budget-law-tax-updates\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.studiodeiure.it\/en\/blog\/2026-budget-law-tax-updates\/\"},\"author\":{\"name\":\"Studio Deiure\",\"@id\":\"https:\/\/www.studiodeiure.it\/en\/#\/schema\/person\/1324d689e9b339e6490015fe952cd89d\"},\"headline\":\"2026 Budget Law &#8211; 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