ZES 2026 Tax Credit: Why Invoice Descriptions Matter
Generic invoice descriptions may create issues during future ZES 2026 tax credit audits. Learn how to draft invoices that clearly identify eligible investments.
IRPEF Refund for New Residents in Sicily (2026): A Technical Analysis of Article 25
Sicily introduces a 50%–60% IRPEF refund for new residents relocating from abroad. A technical analysis of Article 25, including requirements, limits, and real applicability.
Holding Companies and Abuse of Law: When the Italian Tax Authority May Challenge the Structure
Italian holding companies can become the target of tax audits when their structure appears driven exclusively by tax savings rather than genuine economic substance. Studio Bonaccorsi in Catania assists businesses and family groups in reviewing governance, documentation and corporate structures to reduce the risk of challenges by the Italian Tax Authority.
Iper ammortamento 4.0 for Interconnected Capital Assets
The Italian Transizione 4.0 hyper depreciation allows companies to tax-depreciate interconnected Industry 4.0 machinery at 280% of its cost, generating tax savings of about 43% and remaining compatible with ZES tax credits.
ZES Unica 2026: tax credit up to 60% for real estate and land investments in Southern Italy
ZES Unica 2026 allows companies investing in Southern Italy to obtain a tax credit up to 60%, including eligible costs for real estate and land. Discover requirements, procedures and practical implications.