Law No. 207/2024 has introduced an important tax benefit, with a reduced rate of 20% for 2025.

However, in order to benefit from this advantage, it is crucial to meet certain pre-established conditions (ex ante conditions).

What are the main requirements?

Businesses must meet five key conditions:

1. Dedicated reserve: 80% of the 2024 profit must be allocated to a specific reserve.
   
2. Investments in Italy: Minimum investments in Italy are required between January 1, 2025, and October 31, 2026.
3. ULA: The number of Annual Labor Units (ULA) must be maintained or increased.
   
4. Permanent hires: New permanent hires must be at least 1% higher than in 2024.
   
5. No use of layoffs: Companies must not use layoffs, except in cases of ordinary layoffs.

By meeting these conditions, companies can benefit from the reduced tax rate, promoting sustainable and stable economic growth.