Dai family burdens al two-year preventive agreement, passing through the fringe benefits: the government adjusts its aim and completes – with the approval of the Council of Ministers to the three legislative decrees – the tax reformA goal that the Deputy Minister of Economy and Finance, Maurice Leo, defines as “historical”.
Here are some of the new features: regarding the family the adjustment the Irpef review Regarding family expenses, introduced by Article 1 of the draft legislative decree, the measure aims to reorganize deductions and address some regulatory issues that have emerged, with particular attention to family composition and the presence of persons with disabilities. The measure implements the tax delegation (Law 111/2023), which provides for the gradual reduction of personal income tax through the reorganization of deductions from gross income tax.
Taxes: here's what's new
The revision also intervenes to correct a restriction (Legislative Decree 192/2025), which had restricted the enjoyment of benefits (as the corporate welfare) for "other family members" (other than spouse and children) to the requirement of cohabitation or receipt of alimony. To prevent taxpayers from losing the corporate welfare benefits enjoyed in 2025 for non-cohabiting family members, the new provision eliminates the requirement of cohabitation or receipt of alimony for the application of the provisions that generically mention the family members indicated in Article 12 of the Consolidated Income Tax Code, even if they are not fiscally dependent.
It remains the case that, when the regulations expressly require the status of "fiscally dependent family member," individuals must meet the following total income limits: €2.840,51 in general; €4.000 for children under 24 years of age. For "other family members" who are fiscally dependent, in addition to the income limit, the requirement of cohabitation or receipt of alimony continues to apply. The law identifies family members as the non-separated spouse, children (natural, adopted, foster, or of the deceased spouse), and the other persons indicated in Article 433 of the Civil Code. The changes apply starting from the 2025 tax period, thus ensuring the validity of the benefits already recognized under the rules in force as of December 31, 2024.
Tax: latest news on the concordat
Some new developments reflect the indications received from parliamentary opinions. As regards the agreed – reconstructs the Sun 24 Hours – the changes include the stop checks for four years (2020-2023) and a prize with simplifications on compensations and refunds and on the payment of taxes in installments for those who renew the "biennial estimate".
'Spairing between telematic recorders and POS A 5% tolerance threshold is also foreseen for the application of sanctions in the event of discrepancies between the receipt data and the accepted electronic payments.
Finally, the revision of the discipline of fringe benefits which aims to simplify the tax treatment of vehicles assigned to employees for mixed use. Among other changes, the following is confirmed: Flat-rate taxation of company cars based on the ACI tables, differentiated based on the vehicle's fuel type. To qualify for the flat-rate tax, the vehicle no longer needs to be newly registered at the time of assignment. The rule therefore also applies to vehicles reassigned to employees other than the first. The tax rate is now based exclusively on the vehicle's age. The standard tax rate applies for the first five years of the vehicle's life: starting January 1st of the year following the fifth year of age, a 50% increase in the taxable value is applied.
