Law Decree No. 202 dated 27 December 2024 (the ‘Milleproroghe’ decree) was converted into Law No. 15 dated 21.2.2025, published in the Official Gazette No. 45 dated 24.2.2025, which came into force on 25.2.2025, introducing significant changes to the original text.

Main provisions

Scrapping of tax collection notices – Readmission due to forfeiture

Paragraphs 1-2 of Article 3-bis of Law Decree 202/2024, inserted during conversion, provided for readmission to the ‘scrapping of tax collection notices’ under Law 197/2022 (2023 Budget Law) for taxpayers who:

• Had submitted an application by 30 June 2023
• Had forfeited their rights on 31 December 2024 due to irregularities in payments
• Had debts entrusted to Collection Agents between 1 January 2000 and 30 June 2022
  
  

Remote meetings – Extension to 31 December 2025

Paragraph 14-sexies of Article 3, introduced during conversion, extended the use of emergency regulations for meetings of companies, associations and foundations (Article 106 of Law Decree 18/2020) to 31 December 2025, previously expiring on 31 December 2024.

Tax Credit Transition 5.0 – Retroactivity

Article 13, paragraph 1-quinquies, inserted during conversion, amended Article 38, paragraph 2, of Law Decree 19/2024, making investments incurred before the submission of the application for access eligible for the tax credit Transition 5.0, provided they were made on or after 1 January 2024.

Deadlines to be monitored by businesses

Catastrophic risk insurance – Extension to 31 March 2025

Article 13, paragraph 1 extends the deadline for the mandatory stipulation of catastrophe insurance policies by companies registered in the Register of Trading Companies to cover damage to land, buildings, plants, machinery and equipment from 31 December 2024 to 31 March 2025.

National Electronic Waste Traceability Register (RENTRI) – New Deadlines

Article 11, paragraph 2-bis, inserted during conversion, provides for the extension from 60 to 120 days of the deadline for registration with RENTRI. For initial producers of special waste with more than 50 employees and other obligated parties, registration must take place between 15 December 2024 and 14 April 2025 (previously 13 February 2025).