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Agevolazione "Prima Casa” – Cittadini Italiani Residenti all’Estero (AIRE)2 days

Sintesi delle condizioni applicabili (situazione normativa 2026)

La normativa fiscale italiana prevede, al ricorrere di determinate condizioni, l’applicazione dell’aliquota ridotta dell’imposta di registro (2% anziché 9%) per l’acquisto dell’abitazione “prima casa”, anche in favore di soggetti non residenti, inclusi i cittadini italiani iscritti all’A...

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Tax Breaks for Investment in Innovative Start-Ups2 weeks

FY 2025 – The End of the Road?

Italian tax incentives for investment in innovative start ups and SME’s mainly expired at the end of 2025. These incentives outlined below were temporary state-aid schemes approved by the EU and therefore expressed to have an expiry date.

The 30% incentive expired on 31 December 2025 and was was not renewed in th...

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