The Decree-Law of 30 June 2025, No. 95 – published in the Official Gazette on 30 June 2025 and effective from 1 July 2025 – introduces urgent measures in economic and social matters. Below are the main updates distilled to their essentials for quick reference.
110% Superbonus Extended to 2026 in Central Italy Earthquake Municipalities
- Extension to 2026 for reconstruction expenses in municipalities affected by the 24 August 2016 earthquakes (Abruzzo, Lazio, Marche, Umbria), provided the contribution application was submitted by 30 March 2024.
- Derogation from the option block for credit transfer or invoice discount also for expenses incurred in 2026.
Extension of ZFU Earthquake Central Italy Incentives to 2025
- Confirmation through 2025 of ZFU incentives for businesses and professionals in 2016-2017 earthquake municipalities:
- IRES/IRPEF exemption up to €100,000;
- IRAP exemption up to €300,000;
- IMU and social-security contribution exemption.
5% VAT on Art, Antiques and Collectibles
- New reduced rate of 5% (instead of 10%) for sales of art, antiques and collectibles, applicable from 1 July 2025.
- Alternative to the margin scheme: one must choose between the two regimes exclusively.
Other Measures of Interest
| Measure | Summary | Deadline/Effective From |
|---|---|---|
| Cadastre update for open-air accommodation | Extended to 15 Dec 2025 to submit DOCFA and cadastral map | 15 December 2025 |
| Tourism energy interventions (Revolving Fund) | Extended to 31 Mar 2026 for investments between €0.5 m and €10 m | 31 March 2026 |
| “Staff house” contributions | €22 M (2025) and €16 M (2026-2027) for tourism worker housing | 2025–2027 |
| Mother worker allowance 2025 | €40/month up to the 10th year of the second child (or 18th for more), paid in Dec 2025; partial social-security cut from 2026 | 1 January 2025 |
| Electronic payment crediting times | Crediting by 12:00 the next business day for debit, credit and prepaid card payments | from 1 July 2025 |
| Postponement of the “sugar tax” | Deferred from 1 July 2025 to 1 Jan 2026 the tax on sweetened soft drinks | 1 January 2026 |
For a detailed analysis, clarifications or personalized assistance, contact our accounting firm.