Italian Fiscal Decree 2026: Key Changes from the Conversion Law
Decree-Law no. 38 of 27 March 2026 (the so-called “Fiscal Decree”) was converted into Law no. 88 of 22 May 2026, in force from 23 May 2026. The conversion introduced significant amendments across several areas: the biennial preventive agreement (concordato preventivo biennale), the rottamazione-quinquies instalment relief, tax credits for agricultural businesses, and the threshold for […]