PREMISE
With Legislative Decree No. 216 published in the Gazzetta Ufficiale No. 303 of Dec. 30, 2023, implementing the enabling act for tax reform set forth in Law No. 111 of Aug. 9, 2023, the first form of income tax reform was implemented.
The following is an analysis of the changes made in IRPEF and related regional and municipal surtaxes, applicable for the 2024 tax period only, as well as in ACE (aid to economic growth), which was repealed as of the 2024 tax period.