Annual insurance tax settlement and demerger
The Revenue Agency, in the response to ruling no.50 / 2021, made it clear that, in the event of a full spin-off, the deposit paid by the demerger for the insurance tax can be transferred to one of the beneficiaries.
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Advertising bonus
Advertising investments, under certain conditions, may fall within the “advertising bonus”, a tax credit whose amount varies according to the type of expenditure made.
How to access the online services of the Revenue Agency
Dal 1March 2021, in line with the provisions of the Simplification and Digital Innovation Decree (DL n. 76/2020), the Revenue Agency will not issue new credentials Fisconline to citizens. They remain valid, in any case, the Fisconline credentials already held by the users and in use, but they will be decommissioned on 30 September 2021.
From 1 March next, then, those who do not have Fisconline credentials will be able to access the reserved area of the Agency's online services using exclusively one of the three universal authentication methods, SPID, CIE about the CNS, recognized to access the online services of all public administrations.
Nothing changes, instead, for professionals and businesses.
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