ECOBONUS and SISMABONUS 2020

he 2021 Budget Law (Law No. 178/2020, hereinafter “Budget Law 2021”) sets out relevant measures aimed at supporting sport by providing, on the one hand, tax and social security benefits so as to deal with the current health emergency, and on the other hand, significant financial resources addressing the organization of upcoming events in Italy (e.g. 2022 European Swimming Championships, 2026 Winter Olympics, 2026 Mediterranean Games).

Circular 33/E of 2020, regarding application of the so-called “Impatriate Regime” redefined the subjective and objective criteria for access to the benefit as from tax year 2020.

Approved New Guidelines on generation, protocol, management and storage of electronic documents. TNew Guidelines will enter into force starting from June 7, 2021.

“Fondo nuove competenze” as an active policy tool that, in addition to supporting companies by facilitating their adaptation to organizational and production models changed as a result of the epidemiological emergency, aims to raise the professionalism of human capital in the labor market, enabling workers to acquire new or greater skills and increase their employability.

Law no. 178 of the 30th December 2020 (so-called Budget law 2021), introduced important changes in the field of tax incentives for enterprises. The law extended the measures of the National Plan Transizione 4.0 and strengthened the intensity of the incentives. Below we analyze the main aspects of the new provisions.