Art. 1 tenth paragraph of Law No. 207 of Dec. 30, 2024 (Budget Law 2025) introduced in the TUIR a new Art. 16-ter that reordered as of 2025 the deductions for expenses by drastically reducing them for taxpayers with income over 75,000 euros.
ApprofondimentiCircolariMemorandum N. 15 Feb. 21, 2025 Liberal donations to third sector entities: deduction instead of deduction
21 February 2025