1 PREMISE
Art. 1 co. 81 – 83 of L. 30.12.2024 No. 207 (Budget Law 2025) provides new requirements for the deductibility, from business income and self-employment income, as well as from the IRAP tax base, of board and lodging expenses, as well as analytical reimbursements of travel and transportation expenses, made by cab or no-rental with driver (NCC), incurred for employee travel or paid to self-employed workers.
Similar conditions operate for the deductibility, from business income and IRAP, of entertainment expenses and expenses for gifts to customers.