{"id":1408,"date":"2025-01-31T17:18:06","date_gmt":"2025-01-31T17:18:06","guid":{"rendered":"https:\/\/studiobampo.it\/?p=1408"},"modified":"2025-02-24T11:01:47","modified_gmt":"2025-02-24T11:01:47","slug":"sintesi-della-legge-di-bilancio-per-il-2025","status":"publish","type":"post","link":"https:\/\/studiobampo.it\/en\/sintesi-della-legge-di-bilancio-per-il-2025\/","title":{"rendered":"Summary of the 2025 Budget Law"},"content":{"rendered":"<p>The 2025 Budget Law introduces several tax and financial changes. Key updates include:<\/p>\n<ul>\n<li class=\"translation-block\"><strong>Personal Income Tax (IRPEF) changes<\/strong>: reduction from four to three tax brackets.<\/li>\n<li class=\"translation-block\"><strong>Tax deductions for renovations<\/strong>: new rates for home improvements and energy efficiency.<\/li>\n<li class=\"translation-block\"><strong>Fringe benefits<\/strong>: increased exemption threshold for employees.<\/li>\n<li class=\"translation-block\"><strong>Revaluation of shares and land<\/strong>: 18% substitute tax on increased fiscal value.<\/li>\n<li class=\"translation-block\"><strong>Rules for cross-border workers<\/strong>: up to 25% remote work for Swiss cross-border workers.<\/li>\n<li class=\"translation-block\"><strong>Cripto-asset<\/strong>: 33% substitute tax starting in 2026.<\/li>\n<li class=\"translation-block\"><strong>Temporary corporate tax reduction (IRES)<\/strong>: from 24% to 20% for reinvested profits<\/li>\n<li class=\"translation-block\"><strong>Other measures<\/strong>: main residence tax benefits, exemption for Olympic prizes, mandatory certified email (PEC) for company administrators.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p class=\"translation-block\">Please see also the <strong><a href=\"https:\/\/studiobampo.it\/wp-content\/uploads\/2025\/02\/budget-law-for-2025.pdf\" target=\"_blank\" rel=\"noopener\">link to the attached document<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>La Legge di Bilancio per il 2025 introduce diverse modifiche in ambito fiscale e finanziario. Tra le principali novit\u00e0 si segnalano: Modifiche IRPEF: riduzione da quattro a tre scaglioni di imposta. Detrazioni edilizie: nuove aliquote per ristrutturazioni e riqualificazioni energetiche. Fringe benefit: aumento della soglia di esenzione per i dipendenti. Incremento valore fiscale di partecipazioni [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[7],"tags":[75,72,14,71,74,73],"class_list":{"0":"post-1408","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-novita","7":"tag-cripto-asset","8":"tag-detrazioni-edilizie","9":"tag-legge-di-bilancio","10":"tag-normativa-fiscale","11":"tag-riduzione-aliquote-irpef","12":"tag-riduzione-temporanea-ires"},"_links":{"self":[{"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/posts\/1408","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/comments?post=1408"}],"version-history":[{"count":3,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/posts\/1408\/revisions"}],"predecessor-version":[{"id":1641,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/posts\/1408\/revisions\/1641"}],"wp:attachment":[{"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/media?parent=1408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/categories?post=1408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/tags?post=1408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}