Contents
1. Suspension of payments for the amateur sports sector (Article 1, paragraphs 36 - 37)
2. VAT on ready-made meals (Article 1, paragraph 40)
3. Extension of the realignment of the value of corporate assets to intangible assets without legal protection (Article 1,
paragraph 83)
4. Extension of the tax credit for investments in Southern Italy for the year 2022 (Article 1, paragraph 171)
5. Extension of the enhanced tax credit for research and development activities in Southern Italy (Article 1, paragraph
185-186)
6. Financial offsetting (Article 1, paragraphs 227 and 228)
7. Extension of the tax credit for consultancy costs relating to the listing of SMEs (Article 1, paragraph 230)
8. Tax incentives for business combinations (Article 1, paragraphs from 233 to 243)
9. Extension with changes to the benefit on capital increases (Article 1, paragraphs 263 - 264)
10. Additional support measures for companies (Article 1, paragraph 266)
11. VAT treatment relating to the sale of diagnostic equipment and vaccines against Covid-19 (Article 1, paragraphs
452-453)
12. Exemption for 2021 of the first IMU (municipal tax on property) instalment in the tourism sector (Article 1, paragraphs
599-600)
13. Extension of the tax credit for lease payments of properties for non-residential use and company leases (Article 1,
paragraphs 602-603)
14. Tax credit for advertising investments (Article 1, paragraph 608)
15. Tax credit for digital services (Article 1, paragraph 610)
16. Foreign investment funds - UCITS withholdings (Article 1, paragraphs from 631 to 633)
17. Extension and strengthening of tax credits for Transition 4.0 (Article 1, paragraphs 1051 et seq.)
18. Strengthening of the anti-fraud instrument implemented with the use of the false VAT ceiling (Article 1, paragraphs
from 1079 to 1081)
19. Tax on consumption of MACSI, postponement and modifications of plastic tax and provisions to encourage the recycling
of polyethylene terephthalate used in food packaging (Article 1, paragraphs 1084 - 1085)
20. Provisions on the tax on the consumption of sweetened beverages - postponement and amendments to sugar tax
(Article 1, paragraph 1086)
21. Tax credit for the adaptation of the working environment (Article 1, paragraphs 1098-1099)
22. Amendments to the regulation of preliminary agreements referred to in article 31-ter of the decree of the President of
the Republic of 29 September 1973, n. 600 (Article 1, paragraph 1101)
23. Tax simplifications (Article 1, paragraphs 1102, 1105 and 1107)
24. “Esterometer” declaration (Article 1, paragraphs 1103 - 1104)
25. Stamp duty on electronic invoices issued by a person other than the transferor or provider (Article 1, paragraph 1108)
26. Provisions regarding the electronic storage and submission of payments (Article 1, paragraphs from 1109 to 1115)
27. Revaluation of land and equity investments not traded on regulated markets (Article 1, paragraphs 1122-1123)
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