1 PREMISE
Art. 4 of Legislative Decree No. 216 dated Dec. 30, 2023 (so-called “IRPEF-IRES Reform” Legislative Decree) introduced, for the tax period after the one in progress on Dec. 31, 2023 only (tax period 2024 for “solar” subjects), a surcharge, for income determination purposes, on the incremental labor cost for new permanent hires.
It is, therefore, a “super deduction” for new hires, recognized under certain conditions.