On January 12th Italy issued the Legislative Decree 1/2024 introducing the deadline of September 30th for the yearly tax return filing, which impact the timing for the preparation of the Transfer Pricing Documentation.
What’s new?
Following the dispositions included in the 2024 Budget Law (Law December 30th, 2023, n. 213), on January 12th Italy issued the Legislative decree 1/2024 which introduces the deadline of September 30th for the yearly tax return filing.
The Legislative Decree replaces the deadline of November 30th and re-introduce the September 30th deadline, as it was few years ago, to submit the corporate tax return, for taxpayers having a calendar year-end.
