Italy Gazettes Decree Approving Amendments to Synthetic Tax Reliability Indices for 2024 Tax Period

The Italian Official Gazette May 28 published a decree approving amendments to the synthetic tax reliability indices (ISA) for the 2024 tax period. The decree includes measures: 1) explaining that the territorial supply and demand concentration indices are determined using the indices in Annex 1 and the specified analysis method; 2) explaining that the sectoral cyclical measures are determined using the indices in Annex 2 and the specified analysis method; 3) integrating the synthetic indices of fiscal reliability in Annex 3, starting from the tax period in progress on Dec. 31, 2024; and 4) specifying the basis for determining changes ...