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Tax Opportunities for Enterprises Investing in Italy



Tax Opportunities for Enterprises Investing in Italy

The Italian legislation provides for several tax incentives mostly aimed at promoting investments. The main measures are directed to companies and individuals carrying on the business of an enterprise in the territory of the State and include: Patent Box Regime; Allowance for corporate equity; Research & Development tax credit; Super-amortization and Extra-Amortization; VAT grouping rules.

In addition, a special New Residents regime for individuals moving to Italy has been introduced.

Furthermore, recent initiatives have been taken in order to promote the dialogue between taxpayers and the Italian Revenue Agency, and to ensure certainty and compliance in tax law. In particular:

  • the General Taxpayer’s Advance Ruling and the Advance Tax Agreements for enterprises with international activities have been enhanced;
  • the Cooperative Compliance Program and the Advance Tax Ruling on new investments have been introduce

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