Fiscal memento

Memento Fiscale 2025, March edition, covers all tax matters in a systematic and clear, synthetic but complete manner .

It has a dual objective:

• allow the user to have access to updated information , elaborated by summarizing all the current data (legislation, administrative practice, jurisprudence);
• provide the user with the means to quickly answer questions that may arise regarding the various taxes and duties: taxable persons and exclusions, taxable base, payment methods, rates, assessment, appeals.

The discussion is divided into 5 parts: income taxes , IRAP , VAT , other taxes and common provisions .

The volume is equipped with an exhaustive analytical index , with over 5,000 entries , structured by referring to specific cases, which allows rapid access to the topic you wish to address.

All digital editions can be consulted on the MementoPiù online platform.

The main novelties of the March 2025 edition

The September edition of Memento Fiscale 2025 provides a complete overview of the current regulatory framework with all the latest news:

• Limits to the IRPEF tax deductions
• Building bonuses reformed
• Deductions for family members at your expense
• Cutting of the tax wedge for employees
• Ires bonus
• Loss Report
• Contributions in capital account
• Orders infra-annual and multi-annual
• Income and expenses in foreign currency
• Realignment Fiscal and accounting values
• Super deduction for new hires
• Self-employment income : capital gains, refunds and chargebacks, expenses on movable/immovable property, extraordinary transactions and professional activities
• Car Dealership for mixed use by employees
• Expenses for traceable transfers
• Productivity bonuses And Welfare corporate
• Agricultural income
• Transition 5.0
• Bonus Investments 4.0
• Unique Zes
• Christmas Bonus 2024
• Stock options
• Collaborative compliance
• Company of comfortable
• Extraordinary operations : splits, transfers and liquidations
• Contributions of participations
• Liquidation voluntary
• Changes to the flat-rate scheme
• Web Tax
• Crypto assets
• Revaluation of the cost of participations and of lands
• Facilitated assignment assets to members
• Expulsion of the assets of individual businesses (paragraph 37)
• Reverse charge