{"id":31336,"date":"2025-01-23T17:05:53","date_gmt":"2025-01-23T16:05:53","guid":{"rendered":"https:\/\/it.andersen.com\/?p=31336"},"modified":"2026-03-16T12:43:30","modified_gmt":"2026-03-16T11:43:30","slug":"budget-law-2025-whats-new-and-what-changes","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/budget-law-2025-whats-new-and-what-changes\/","title":{"rendered":"Budget Law 2025: what&#8217;s new and what changes"},"content":{"rendered":"<p data-start=\"124\" data-end=\"480\">The <strong data-start=\"128\" data-end=\"147\">2025 Budget Law<\/strong> (Law No. 207\/2024), published in the Official Gazette No. 305 of 31 December 2024, introduces significant developments across several key areas. Among others, the main legislative measures concern family-related matters, employment law, the business sector, taxation and, more broadly, individuals facing particular vulnerabilities.<\/p>\n<p data-start=\"482\" data-end=\"1112\">The budget package comes at a historical moment strongly influenced by international macroeconomic crises, considering the ongoing conflict between Russia and Ukraine as well as the crisis in the Middle East. In light of the resulting negative effects, the 2025 Budget Law therefore aims to ease the tax burden, pursuing the objective of supporting middle- and lower-income groups \u2014 through measures ranging from the reduction of the tax wedge to the redefinition of personal income tax (IRPEF) brackets \u2014 as well as supporting business activity and the Italian entrepreneurial system through important tax measures for companies.<\/p>\n<p data-start=\"1114\" data-end=\"1256\">The firm has divided the main provisions of the Budget Law into four macro-areas in order to explore the key aspects of the financial package:<\/p>\n<ul data-start=\"1258\" data-end=\"1346\">\n<li data-section-id=\"bi3pe5\" data-start=\"1258\" data-end=\"1277\">\n<p data-start=\"1260\" data-end=\"1277\">Business income<\/p>\n<\/li>\n<li data-section-id=\"1wvv0bc\" data-start=\"1278\" data-end=\"1322\">\n<p data-start=\"1280\" data-end=\"1322\">Tax credits and incentives for companies<\/p>\n<\/li>\n<li data-section-id=\"17ctr0r\" data-start=\"1323\" data-end=\"1330\">\n<p data-start=\"1325\" data-end=\"1330\">VAT<\/p>\n<\/li>\n<li data-section-id=\"9cnj6a\" data-start=\"1331\" data-end=\"1346\">\n<p data-start=\"1333\" data-end=\"1346\">Individuals<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1348\" data-end=\"1625\">The documents relating to each macro-topic can be consulted by clicking the links at the bottom of this article, where Andersen professionals analyse the new provisions, the measures introduced and the impact that these changes will have on key sectors of the national economy.<\/p>\n<p data-start=\"1627\" data-end=\"1959\">The Budget Law represents one of the fundamental instruments for economic and financial planning in Italy. Among the new measures included in the \u20ac30 billion budget package, we highlight below some of the main topics. Let us examine together how these provisions could influence economic growth and social well-being in our country.<\/p>\n<h2 data-section-id=\"14zdz5i\" data-start=\"1961\" data-end=\"2005\">Tax credits and incentives for companies<\/h2>\n<p data-start=\"2007\" data-end=\"2245\">As every year, the Budget Law devotes significant attention to businesses and introduces a number of incentives, including several tax credits. The main support measures listed below are analysed in detail in a dedicated in-depth article:<\/p>\n<ul data-start=\"2247\" data-end=\"2730\">\n<li data-section-id=\"ea88sx\" data-start=\"2247\" data-end=\"2313\">\n<p data-start=\"2249\" data-end=\"2313\">Deductions for building renovation expenses and the Superbonus<\/p>\n<\/li>\n<li data-section-id=\"vazd8t\" data-start=\"2314\" data-end=\"2342\">\n<p data-start=\"2316\" data-end=\"2342\">Transition 5.0 incentive<\/p>\n<\/li>\n<li data-section-id=\"uhfkd8\" data-start=\"2343\" data-end=\"2376\">\n<p data-start=\"2345\" data-end=\"2376\">Industry 4.0 investment bonus<\/p>\n<\/li>\n<li data-section-id=\"93zjrd\" data-start=\"2377\" data-end=\"2415\">\n<p data-start=\"2379\" data-end=\"2415\">Tax credit for the listing of SMEs<\/p>\n<\/li>\n<li data-section-id=\"pjefmc\" data-start=\"2416\" data-end=\"2543\">\n<p data-start=\"2418\" data-end=\"2543\">Contributions for taxpayers who joined the repayment procedure relating to the tax credit for investments in R&amp;D activities<\/p>\n<\/li>\n<li data-section-id=\"7i64br\" data-start=\"2544\" data-end=\"2568\">\n<p data-start=\"2546\" data-end=\"2568\">New Sabatini measure<\/p>\n<\/li>\n<li data-section-id=\"1fyo4fy\" data-start=\"2569\" data-end=\"2594\">\n<p data-start=\"2571\" data-end=\"2594\">Single ZES tax credit<\/p>\n<\/li>\n<li data-section-id=\"a5ulvk\" data-start=\"2595\" data-end=\"2696\">\n<p data-start=\"2597\" data-end=\"2696\">Extension of the tax credit for the restoration of properties of historical and artistic interest<\/p>\n<\/li>\n<li data-section-id=\"1ytcpyd\" data-start=\"2697\" data-end=\"2718\">\n<p data-start=\"2699\" data-end=\"2718\">Cinema tax credit<\/p>\n<\/li>\n<li data-section-id=\"169m7kl\" data-start=\"2719\" data-end=\"2730\">\n<p data-start=\"2721\" data-end=\"2730\">Web Tax<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2732\" data-end=\"2879\">With this budget package, the subjective scope of application of the <strong data-start=\"2801\" data-end=\"2825\">Digital Services Tax<\/strong> and the related payment procedures have been amended.<\/p>\n<p data-start=\"2881\" data-end=\"3181\">Revenues subject to the Digital Services Tax include activities such as the placement of targeted advertising through websites and apps, the management of multi-sided digital interfaces such as social networks, and the collection and transmission of data generated by users through digital platforms.<\/p>\n<p data-start=\"3183\" data-end=\"3417\">A dedicated paragraph providing further details on the amendments to the legislation is available by clicking here. In addition, Andersen professionals have prepared a detailed article containing further useful insights on this topic.<\/p>\n<h2 data-section-id=\"nyy7nd\" data-start=\"3419\" data-end=\"3485\">Extension of the increased deduction for the cost of new hires<\/h2>\n<p data-start=\"3487\" data-end=\"3591\">With reference to employees, the provision concerning the tax incentive for new hires has been extended.<\/p>\n<p data-start=\"3593\" data-end=\"3870\">The extension of the so-called <strong data-start=\"3624\" data-end=\"3645\">\u201csuper deduction\u201d<\/strong> applies to companies and self-employed professionals for new hires of employees under permanent employment contracts for the tax period following the one in progress as at 31 December 2024 and for the two subsequent periods.<\/p>\n<p data-start=\"3872\" data-end=\"3952\">Further information is available in a dedicated in-depth article on our website.<\/p>\n<h2 data-section-id=\"nlpbuw\" data-start=\"3954\" data-end=\"4015\">Preferential assignment of company assets to shareholders<\/h2>\n<p data-start=\"4017\" data-end=\"4232\">Among the most important measures, the 2025 Budget Law reintroduces the preferential tax regime for the <strong data-start=\"4121\" data-end=\"4171\">\u201cassignment of company assets to shareholders\u201d<\/strong>. A detailed article on this topic is available at this link.<\/p>\n<p data-start=\"4234\" data-end=\"4685\">The provision specifically concerns commercial companies that assign or transfer non-instrumental assets to their shareholders, both with reference to real estate assets and registered movable assets. The rule also applies to companies whose exclusive or main business activity consists in the management of non-instrumental assets (again, both real estate and registered movable assets), which transform into simple partnerships by 30 September 2025.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The 2025 Budget Law (Law No. 207\/2024), published in the Official Gazette No. 305 of 31 December 2024, introduces significant developments across several key areas. Among others, the main legislative measures concern family-related matters, employment law, the business sector, taxation and, more broadly, individuals facing particular vulnerabilities. The budget package comes at a historical moment [&hellip;]<\/p>\n","protected":false},"author":125,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/31336"}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/125"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=31336"}],"version-history":[{"count":3,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/31336\/revisions"}],"predecessor-version":[{"id":31345,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/31336\/revisions\/31345"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=31336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=31336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=31336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}